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/...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Fundação Escola de Comércio Álvares Penteado
2017-10-01
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Series: | Revista Brasileira de Gestão De Negócios |
Subjects: | |
Online Access: | https://rbgn.fecap.br/RBGN/article/view/627/pdf |