Striking Features of the New Market Companies Adopting Hedge Accounting

This research had as main objective to analyze the corporate and financial governance characteristics that discriminate against groups of companies that adopt hedge accounting in the new market for risk management. In this sense, there was descriptive survey the site of BM&FBOVESPA, conducted...

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Bibliographic Details
Main Authors: Leandro Augusto Toigo, Maria Margarete Brizolla, Francisco Carlos Fernandes
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2015-08-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2549/2159