Relationship between earnings management and abnormal book-tax differences in Brazil
ABSTRACT The aim of this study was to verify whether the discretionary actions of managers to manage earnings can be captured by abnormal book-tax differences (ABTD). In Brazil, there are no studies with the disaggregated use of earnings management (EM) through operational choices as a proxy for dis...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2020-11-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772021000100046&tlng=en |