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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...
PAIN IN THE TIMES OF COVID-19: ADAPTATION DISORDER IN BRAZILIAN PROFESSOR
Nascimento, Eduardo Mendes; Cornaccione Jr, Edgard Bruno; Carvalho, Marcia GarciaThis paper presents the results of a longitudinal research aimed at identifying the adaptation of teachers and their levels of stress and anxiety during the COVID-19 pandemic. Thus, 129 professors were followed for one year during the pandemic in order to obtain the data. It was possible to notice that approximately 3 out of 4 professors in the sample experienced adjustment disorder during the data collection p...
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...
A ansiedade dos mestrandos e doutorandos em contabilidade
Coelho, Weverton Eugênio; Nascimento, Eduardo MendesEsta pesquisa teve como objetivo analisar o efeito que a motivação, a autoeficácia e variáveis sociodemográficas exercem sobre a ansiedade dos mestrandos e doutorandos em Contabilidade. A amostra foi composta por 246 mestrandos e 76 doutorandos de todos os programas de mestrado e doutorado em Contabilidade do Brasil. Os instrumentos de coleta de dados utilizados foram o Inventário de Ansiedade Traço, para deter...
PROFESSIONAL DEVELOPMENT OF STUDENTS OF ACCOUNTING SCIENCES: EMPIRICAL ANALYSIS...
Avelino, Bruna Camargos; Alves da Cunha, Jacqueline Veneroso; Nascimento, Eduardo MendesContemporary society strongly values the knowledge and thus to have a college degree became a differential procedure. More recently, there was a significant increase in the students’ interest for postgraduate courses. In this context, this study aims to identify the perceptions and motivations of undergraduate students in Accounting Sciences in relation to attend or not a postgraduate course. Questionnaire was ...
Divulgação de informações financeiras de companhias siderúrgicas e metalúrgicas...
Nascimento, Eduardo Mendes; Guerra, Mariana; Fernandes, Nirlene Aparecida Carneiro; Colauto, Romualdo DouglasInformações relevantes, confiáveis e comparáveis podem influenciar o processo decisório. Entretanto, há dificuldade na definição de critérios que possibilitem classificar e diferenciar o nível de disclosure das empresas de forma geral. Nesse sentido, o objetivo deste estudo consiste em analisar o nível de divulgação de informações financeiras de companhias brasileiras do subsetor de siderurgia e metalurgia da B...