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 |