Firm Life Cycle, Book-Tax Differences and Earnings Persistence
The objective in this study is to show if the life cycle explains the relation between the Book-Tax Differences (BTDs) and earnings persistence, as well as to inform on the future gains and their relation with the BTDs. Therefore, univariate tests were applied to verify the differences between the m...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Conselho Federal de Contabilidade (CFC)
2016-06-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/1312 |
| _version_ | 1828236845491683328 |
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| author | Antonio Lopo Martinez Márcio Bassetti |
| author_facet | Antonio Lopo Martinez Márcio Bassetti |
| author_sort | Antonio Lopo Martinez |
| collection | DOAJ |
| description | The objective in this study is to show if the life cycle explains the relation between the Book-Tax Differences (BTDs) and earnings persistence, as well as to inform on the future gains and their relation with the BTDs. Therefore, univariate tests were applied to verify the differences between the mean BTDS, life cycle stages and regression coefficient for the Earnings Before Income Tax (EBIT). The study focused on Brazilian publicly traded companies between 2009 and 2013. The results indicated that the control of earnings persistence was related with the stages of the life cycle. The information relevance of the life cycle and the Book-Tax Differences for earnings persistence is registered. In conclusion, the firm life cycle should be included in the analysis of the relation between the BTDs and earnings persistence. The evidence registered here is crucial to identify the quality of the earnings and incorporate them into earnings valuation models. |
| first_indexed | 2024-04-12T20:40:05Z |
| format | Article |
| id | doaj.art-1bcd59e98d0c4fd4a8c8762b3b94b214 |
| institution | Directory Open Access Journal |
| issn | 1981-8610 |
| language | English |
| last_indexed | 2024-04-12T20:40:05Z |
| publishDate | 2016-06-01 |
| publisher | Conselho Federal de Contabilidade (CFC) |
| record_format | Article |
| series | Revista de Educação e Pesquisa em Contabilidade |
| spelling | doaj.art-1bcd59e98d0c4fd4a8c8762b3b94b2142022-12-22T03:17:27ZengConselho Federal de Contabilidade (CFC)Revista de Educação e Pesquisa em Contabilidade1981-86102016-06-0110210.17524/repec.v10i2.1312708Firm Life Cycle, Book-Tax Differences and Earnings PersistenceAntonio Lopo Martinez0Márcio Bassetti1Professor-associado da Fucape Business SchoolMestre em Ciências Contábeis pela Fucape Business SchoolThe objective in this study is to show if the life cycle explains the relation between the Book-Tax Differences (BTDs) and earnings persistence, as well as to inform on the future gains and their relation with the BTDs. Therefore, univariate tests were applied to verify the differences between the mean BTDS, life cycle stages and regression coefficient for the Earnings Before Income Tax (EBIT). The study focused on Brazilian publicly traded companies between 2009 and 2013. The results indicated that the control of earnings persistence was related with the stages of the life cycle. The information relevance of the life cycle and the Book-Tax Differences for earnings persistence is registered. In conclusion, the firm life cycle should be included in the analysis of the relation between the BTDs and earnings persistence. The evidence registered here is crucial to identify the quality of the earnings and incorporate them into earnings valuation models.http://repec.org.br/index.php/repec/article/view/1312Ciclo de vidaBook-tax diferencesPersistências nos lucros. |
| spellingShingle | Antonio Lopo Martinez Márcio Bassetti Firm Life Cycle, Book-Tax Differences and Earnings Persistence Revista de Educação e Pesquisa em Contabilidade Ciclo de vida Book-tax diferences Persistências nos lucros. |
| title | Firm Life Cycle, Book-Tax Differences and Earnings Persistence |
| title_full | Firm Life Cycle, Book-Tax Differences and Earnings Persistence |
| title_fullStr | Firm Life Cycle, Book-Tax Differences and Earnings Persistence |
| title_full_unstemmed | Firm Life Cycle, Book-Tax Differences and Earnings Persistence |
| title_short | Firm Life Cycle, Book-Tax Differences and Earnings Persistence |
| title_sort | firm life cycle book tax differences and earnings persistence |
| topic | Ciclo de vida Book-tax diferences Persistências nos lucros. |
| url | http://repec.org.br/index.php/repec/article/view/1312 |
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