Showing 1 - 20 results of 275 for search '"income"', query time: 0.08s Refine Results
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    Income smoothing in Brazilian credit unions: the effects of default by Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonardo Flach

    Published 2024-01-01
    “…Purpose: This research aims to analyze whether credit unions manage their accounting results in order to smooth them through the provision for doubtful accounts (income smoothing), from a default perspective. …”
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    Article
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    INVESTMENT PRACTICES AND INCOME GENERATION IN THE CONTEXT OF FAMILY FARM by Alessandra Maria Stepka Zaiac, Mauricio João Atamanczuk, Antônio João Hocayen-da-Silva

    Published 2021-11-01
    “…The research aimed to identify the investment and income generation strategies of family farmers in the municipality of Irati-PR. …”
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    Psychosocial effects of stroke in low-income family context by José Nilson Rodrigues de Menezes, Luciana Andrade da Mota, Zélia Maria de Sousa Araújo Santos, Mirna Albuquerque Frota

    Published 2010-12-01
    “…Objective: To understand the psychosocial effects of stroke – cerebrovascular accident (CVA) – in a low-income family context. Methods: A qualitative and descriptive research held in one of the units of Associação Beneficente Cearense de Reabilitação (ABCR) in Fortaleza, Ceará, in the period from June to December, 2002. …”
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    Regional income convergence in Brazil and its socio-economic determinants by Álvaro António Zini Junior

    Published 1998-04-01
    “… This study looks at the evolution of real income per capita across states in Brazil to examine the question of whether regional divergence of income increased or diminished from 1939 to 1994. …”
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    Mechanization in sugarcane production and other agricultural activities: an econometric analysis of employment and income by Diogo Ferraz, Fabíola Cristina Ribeiro de Oliveira, Daisy Aparecida do Nascimento Rebelatto, Andreas Pyka

    Published 2021-11-01
    “…However, there is a lack of studies analyzing employment and income over time, especially comparing the agricultural activities. …”
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    Value relevance of the new operating income: evaluation of the exposure draft 2019/07 by Rummenigue Farias Lima, Luiz Ricardo da Costa, Jomar Miranda Rodrigues

    Published 2022-07-01
    Subjects: “…new operating result; exposure draft; income statement; value relevance.…”
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    Impact of the recognition of financial instruments measured at fair value on net income volatility by Laís Manfiolli Figueira, Marcelo Augusto Ambrozini

    Published 2019-03-01
    “…After analyzing the effect of unrealized gains and losses on net income, there is a tendency for income smoothing, both for non-financial companies and for banks, there isn't for increased volatility as argued by critics for the adoption of fair value. …”
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    Income smoothing en cooperativas de crédito brasileñas: los efectos del incumplimiento by Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonardo Flach

    Published 2024-01-01
    “…Objetivo: El objetivo del estudio es analizar si las cooperativas de ahorro y crédito gestionan sus resultados contables, con el fin de suavizarlos a través de provisiones para cuentas incobrables (income smoothing), desde una perspectiva de incumplimiento. …”
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    Income smoothing nas cooperativas de crédito brasileiras: os efeitos da inadimplência by Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonardo Flach

    Published 2024-01-01
    “…Objetivo: O objetivo do estudo é analisar se as cooperativas de crédito gerenciam seus resultados contábeis, a fim de suavizá-los por meio da provisão para créditos de liquidação duvidosa (income smoothing), sob uma perspectiva de inadimplência.  …”
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