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An analysis of the relevant lawsuits in Brazilian companies: characteristics that influence the change in the probability of loss provision and contingent liabilities

The aim of this research is to identify characteristics that influence the change in the probability of provisions and contingent liabilities of Brazilian companies. This has been widely observed in specific industries that disclose more information on provisions and contingent liabilities, namely:...

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發表在:Revista de Contabilidade e Organizações
Main Authors: Janaína da Silva Ferreira, Suliani Rover
格式: Artigo
語言:Inglês
出版: Universidade de São Paulo 2019
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在線閱讀:https://www.redalyc.org/articulo.oa?id=235260267020
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