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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/met...

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Publicado en:Revista Brasileira de Gestão de Negócios - RBGN
Autores principales: Valéria Gama Fully Bressan, Douglas Coelho de Souza, Aureliano Angel Bressan
Formato: Artigo
Lenguaje:Inglês
Publicado: Fundação Escola de Comércio Álvares Penteado 2017
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Acceso en línea:https://www.redalyc.org/articulo.oa?id=94756009007
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