Tax management: analysis of the influence on the equity cost of Brazilian companies

Tax management: analysis of the influence on the equity cost of Brazilian companies

Purpose: The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018. Methodology: The study included the analysis of Proxie Book-Tax Differences (BTD) as a tool for identifying tax manage...

Full description

Bibliographic Details
Main Authors: Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2021-07-01
Series:Revista Ambiente Contábil
Subjects:
tax management, book-tax differences (btd), cost of equity.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/25717

Internet

https://periodicos.ufrn.br/ambiente/article/view/25717

Similar Items