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The cyclicality of loan loss provisions under three differe..:

Araújo, Antônio Maria Henri Beyle de ; Lustosa, Paulo Roberto Barbosa ; Paulo, Edilson
ARAUJO, Antônio Maria Henri Beyle de; LUSTOSA, Paulo Roberto Barbosa; PAULO, Edilson. The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil. Revista Contabilidade & Finanças, São Paulo, v. 29, n. 76, p. 97-113, abr. 2018. DOI: http://dx.doi.org/10.1590/1808-057x201804490. Disponível em: http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772018000100097&lng=en&nrm=iso. Acesso em: 10 jun. 2019. Epub Nov 06, 2017. ______________________________________________________________________________________________________________________________________.  , 2018