Income smoothing and use of derivatives instruments in non-financial companies listed on BM&FBovespa
This paper aims to investigate whether income smoothing and use of derivative financial instruments are related as substitute or complementary practices regarding organizational policies to reduce the volatility of corporate earnings. In order to reach this goal, 214 non-financial companies listed o...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2014-09-01
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| Series: | Enfoque : Reflexão Contábil |
| Subjects: | |
| Online Access: | http://186.233.154.254/ojs/index.php/Enfoque/article/view/21182 |