BOOK-TAX DIFFERENCES E GERENCIAMENTO DE RESULTADOS NO MERCADO DE AÇÕES DO BRASIL

BOOK-TAX DIFFERENCES E GERENCIAMENTO DE RESULTADOS NO MERCADO DE AÇÕES DO BRASIL

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This study aimed to investigate the relationship between book-tax differences (BTD) and earnings management in firms listed on the BM&F Bovespa. The final sample consisted of 485 observations (firm-year) and the analysis included the period from 2005 to 2009. Methodologically, two approaches wer...

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Bibliographic Details
Main Authors: Renato Rovetta Passamani, Fábio Moraes da Costa, Antonio Lopo Martinez, Felipe Ramos Ferreira
Format: Article
Language:English
Published: Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo 2012-09-01
Series:RAE: Revista de Administração de Empresas
Subjects:
Book-tax differences
earnings management
discretionary accruals
earnings quality
equity market
Online Access:http://rae.fgv.br/sites/rae.fgv.br/files/artigos/10.1590_0034-75902012000500001.pdf
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