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Earnings management in Brazilian credit unions

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Abstract

This article investigates the practice of earnings management by Brazilian credit unions. The main focus is to check for the existence of earnings management to meet the capital adequacy requirements imposedby the Brazilian Central Bank, in line with the Basel Accords. The study also examines the occurrence of income smoothing across credit unions as well as earnings management to avoid reporting losses. The results indicate that the studied institutions do not manage their earnings towards regulatory capital adequacy, but they do engage in income smoothing and earnings management to avoid reporting losses.

Keyword : Earnings management, credit union, Basel agreement

How to Cite
Maia, S. C., Bressan, V. G. F., Lamounier, W. M., & Braga, M. J. (2013). Earnings management in Brazilian credit unions. Brazilian Business Review, 10(4), 91-109. https://doi.org/10.15728/bbr.2013.10.4.4
  Submitted
Jun 8, 2018
Published
Oct 1, 2013
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