Impact of the recognition of financial instruments measured at fair value on net income volatility
In order to verify if the recognition of financial instruments measured at fair value through profit or loss leading to a greater volatility of accounting net incomes, this research adopted statistical tests that analyze the difference between as variances of net incomes that consider financial inst...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2019-03-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/52364 |