Income smoothing practices and conservatism in Brazilian credit unions
DOI:
https://doi.org/10.12712/rpca.v14i1.38886Abstract
This paper analyzes the relationship between income smoothing practices in the conservatism of Brazilian credit unions, from the of Eckel (1981) and Ball and Shivakumar (2005) models between the years 2012 to 2018, in a total of 5,717 observations. The results highlighted a higher level of conservatism on the part of non-smoother credit unions, demonstrating that by smoothing the remains of the cooperative, managers seek to be less conservative when advancing possible losses, reversing lower results in subsequent periods, confirming the research hypothesis.
Downloads
Downloads
Published
Issue
Section
License
Authors retain the copyright and grant the journal the right of first publication with simultaneously license under the Creative Commons Attribution License, permitting sharing the paper with acknowledgment of its first publication in this journal.
Authors are allowed to take additional contracts for non-exclusive distribution of the version of the paper published in this journal (eg, publish in institutional repository or publish as a chapter of a book), always with an acknowledgment of its initial publication in this journal.