Analysis of Conservatism and Persistence of Financial Results of the Brazilian Financial Institutions

Analysis of Conservatism and Persistence of Financial Results of the Brazilian Financial Institutions

The regulatory environment for public and private companies are significant differences in earnings quality between public and private companies (BALL; SHIVAKUMAR, 2005). However, the literature has suggested that the process of accounting measurement of financial institutions differ substantially f...

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Bibliographic Details
Main Authors: Marcelo Paulo de Arruda, Carlos André Marinho Vieira, Edilson Paulo, Wenner Glaucio Lopes Lucena
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2015-08-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Earning Quality
Conservatism
Persistence
Financial Institutions
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2550/2160

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http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2550/2160

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