Book-tax differences and capital structure
Purpose: Thus, the purpose of this study is to verify the relationship between BTD, indebtedness and the cost of capital of Brazilian public companies before and after the adoption of IFRS. Originality/value: The relation between book-tax differences (BTD) and accounting information quality is not...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidade Presbiteriana Mackenzie
2017-12-01
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| Series: | RAM. Revista de Administração Mackenzie |
| Subjects: | |
| Online Access: | http://ref.scielo.org/89q2hg |