Profit status of microfinance institutions and incentives for earnings management
Year of publication: |
2020
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Authors: | Leite, Rodrigo de Oliveira ; Mendes, Layla dos Santos ; Moreira, Rafael de Lacerda |
Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 424514-3. - Vol. 54.2020, p. 1-13
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Subject: | Earnings management | Impairment provisions | Microfinance | Mikrofinanzierung | Bilanzpolitik | Accounting policy | Gewinn | Profit | Anreiz | Incentives |
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