Income smoothing: a study of the health sector’s credit unions

Purpose – The aim of this study was to verify whether the credit unions affiliated to Brazilian Confederation of Central Cooperatives (UNICRED) manage their accounting results, in order to reduce the variability of the institution’s returns and transmit a sense of solidity to its members. Design/...

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Bibliographic Details
Main Authors: Valéria Gama Fully Bressan, Douglas Coelho de Souza, Aureliano Angel Bressan
Format: Article
Language:English
Published: Fundação Escola de Comércio Álvares Penteado 2017-10-01
Series:Revista Brasileira de Gestão De Negócios
Subjects:
Online Access:https://rbgn.fecap.br/RBGN/article/view/627/pdf