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Accounting conservatism and life cycle stages in brazilian credit unions

Purpose: This study analyzes how the different stages of the life cycle influence accounting conservatism in Brazilian credit unions, filling a research gap regarding the relationship between organizational maturity and financial reporting quality in non-profit entities. Methodology: The researc...

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Bibliografiske detaljer
Principais autores: Diego Rafael Stüpp, Leonardo Flach, Arthur Frederico Lerner, Isabel Martínez Conesa
Format: Artigo
Sprog:Português
Udgivet: Universidade Federal do Rio Grande do Norte 2026-01-01
Serier:Revista Ambiente Contábil
Fag:
Online adgang:https://periodicos.ufrn.br/ambiente/article/view/42520
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