Impact of Contingent Liabilities Reclassification on Financial Performance: An Analysis with Brazilian Companies of Electricity Utilities Sector
The main objective of this research is to verify the effect of a reconfiguration of contingent liabilities in the financial performance of Brazilian companies in the electricity sector in the years 2013 to 2015. The sample consisted of 53 companies and 153 financial statements were analyzed. The mod...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2018-01-01
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| Series: | Enfoque : Reflexão Contábil |
| Online Access: | http://periodicos.uem.br/ojs/index.php/Enfoque/article/view/34183 |