Gestión de resultados y capital de los bancos latinoamericanos con instrumentos financieros

Autor: Alves de Carvalho, José, César Gomes Mendonça, Júlio, Júnior, Maurício Soares de Faria, Alves Dantas, José

Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 No. 1 (2022): Jan./Jun.; 23-43
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 1 (2022): Jan./Jun.; 23-43
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 14 n. 1 (2022): Jan./Jun.; 23-43
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN

Purpose: The objective of the study was to assess whether banks in Latin America use unrealized gains and losses with financial instruments, recorded as other comprehensive income, with the objective of earnings management and regulatory capital. Met

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::712797345061a148ce7a7cc763cad155
https://periodicos.ufrn.br/ambiente/article/view/23588