2 documents found, page 1 of 1
INFLUENCE OF CULTURAL, ECONOMIC AND SOCIAL DIFFERENCES ON IFRS ADOPTION
Machado, Melina Carneiro; Nakao, Sílvio HiroshiThe accounting goes through a convergence’s process to the international financial accounting standards, due to the expansion of multinational relation and capital market. Furthermore, it is know that characteristics cultural, economic and social influence the decision of a nation, then it is expect that the reaction of each country against the International Financial Reporting Standards (IFRS) will be differen...
DIFFERENCES BETWEEN TAXABLE INCOME AND ACCOUNTING PROFIT OF BRAZILIAN COMPANIES...
Machado, Melina Carneiro; Nakao, Sílvio HiroshiThe purpose of this research is to analyze if during the years from 1994 to 2007, period in which there were no tax neutrality, the accounting standards met the interests of investors and tax authorities, despite the existence of mechanisms of earnings management and tax planning available to managers. To do so, this study aimed at determining whether the taxable income disclosed by the Brazilian companies with...