Provision for dubious settlement credits and control of solvency limits in banking institutions in Brazil
This study aimed to verify how the provision for dubious settlement credits can be influenced by the level of regulatory capital in banking institutions in Brazil to maintain its solvency limit, the Basel index. And, check if there is a motivation for income smoothing, earnings management. The data...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2019-12-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/55383 |