2 documents found, page 1 of 1
Agressividade fiscal e evidenciação tributária: Um estudo nas companhias brasil...
Moraes, Gabriela Silva de Castro; Nascimento, Eduardo Mendes; Soares, Sandro Vieira; Primola, Bernardo Fernandes LottThis study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018. A disclosure index was developed considering the BR GAAP (CPC 32), and tax avoidance measures (Effective Tax Rates – ETR, Cash Effective Tax Rate – CashETR, and Book-Tax-Difference...
Tax avoidance and tax disclosure: A study of Brazilian listed companies
Moraes, Gabriela Silva de Castro; Nascimento, Eduardo Mendes; Soares, Sandro Vieira; Prímola, Bernardo Fernandes LottThis study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018. A disclosure index was developed considering the BR GAAP (CPC 32), and tax avoidance measures (Effective Tax Rates – ETR, Cash Effective Tax Rate – CashETR, and Book-Tax-Difference...