A Persistência Da Book-Tax Differences Nas Companhias Abertas Brasileiras Após a Adoção Do International Financial Reporting Standards (Ifrs)

Cardoso, Tatianne Aparecida de Oliveira; Costa, Patrícia de Souza; Ávila, Lucimar Antônio Cabral de

doi:10.14210/alcance.v24n4(out/dez).p462-475

Cited by 4 publications

(2 citation statements)

References 13 publications

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“…Quanto ao período de cobertura, destaca-se que em 2008, conforme a Lei 11.638/07, iniciou-se o processo de adoção voluntária das International Financial Reporting Standards -IFRS no Brasil, mas somente em 2010 ocorreu a exigência pela implementação completa (FULL IFRS), podendo ser considerado como um ano de adaptação, fato que justifica o período de início da amostra. Além disso, a adoção das IFRS aumentou a oscilação entre os lucros contábeis e tributáveis (Cardoso et al, 2017), justificando o período de estudo.…”

Section: Métodos Da Pesquisaunclassified

Diferença Entre Lucro Contábil-Fiscal

BATISTELLA,

DAL MAGRO,

MAZZIONI

2023

Contab. Vista & Rev.

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O objetivo do estudo é verificar a influência do board interlocking (BI) de banqueiros e políticos na diferença entre o lucro contábil e fiscal de empresas listadas na Brasil Bolsa Balcão – B3. A amostra da pesquisa considerou 1.157 observações, correspondentes ao período de 2011 a 2018. Os dados foram tratados pela regressão linear múltipla. Os resultados indicam que o BI, por si só, não interfere na diferença entre o lucro contábil e fiscal. Entretanto, a presença de BI de políticos influencia para que as empresas priorizem os aspectos fiscais do resultado. O achado permite aceitar a hipótese de que o BI formado por políticos reduz a diferença entre os lucros contábil e fiscal. Por outro lado, a presença de BI de banqueiros influencia para que as empresas priorizem os aspectos societários do resultado. O achado permite aceitar a hipótese de que o BI formado por banqueiros aumenta a diferença entre os lucros contábil e fiscal. A investigação fornece indícios para os acionistas avaliarem a pertinência de manter no conselho de administração membros com expertises específicas e interconectados, considerando o tipo de divulgação desejada pelos stakeholders.

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Section: Métodos Da Pesquisaunclassified

Diferença Entre Lucro Contábil-Fiscal

BATISTELLA,

DAL MAGRO,

MAZZIONI

2023

Contab. Vista & Rev.

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“…In the international literature, Atwood et al (2010) and Hanlon et al (2008) fi nd evidence that greater connections between accounting profi t and taxable income reduce earnings quality. In Brazil, Cardoso, Costa, and Ávila (2016) fi nd indications that the detachment of corporate from tax accounting is associated with an improvement in the quality of accounting information reported in the country aft er IFRS adoption.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

Unconditional conservatism in Brazilian public companies and tax neutrality

Vale

Nakao

2017

Rev. contab. finanç.

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Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS) adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting standards and improve the quality of financial reporting, as IFRS are considered to be higher quality standards. International literature shows a reduction in earnings quality in environments where accounting and tax rules are strongly linked. Moreover, the influence of tax legislation on financial accounting is seen to encourage unconditional conservatism, a bias with no advantages for financial market efficiency. Thus, tax neutrality is expected to provide a more favorable institutional environment for quality financial reporting by detaching corporate accounting from tax accounting. In light of the above, this study aims to verify whether the advent of tax neutrality influences unconditional conservatism in Brazilian public companies. The methodology used involves panel data regressions. The sample consists of non-financial publicly-traded companies with information published in Economática® covering 2002 to 2014. The results show differences in the relationship between taxation and financial reporting between firms that are subject to different levels of monitoring in the Brazilian stock market. Evidence of unconditional conservatism is only found in companies that are subject to greater market monitoring. In this group, it is observed that taxation does not induce unconditional conservatism in reported earnings, which is expected in a tax neutrality context.

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Tax Aggressiveness, Market and Idiosyncratic Risks in Brazil

Martinez

Martins²

2020

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This study aims to analyze the relationship between tax aggressiveness and the risks associated with the variation of returns in Brazilian companies’ stock. Particularly, the research regards the systematic and idiosyncratic risks. The sample was formed by companies that composed the IBOVESPA index in the period between 2011 to 2016. The measurements of tax aggressiveness were the effective tax rate and the temporary book-tax differences. The results showed a significant relationship between tax aggressiveness and risk, concluding that the higher the tax aggressiveness, the lower the beta, and the higher the idiosyncratic risk. This study is essential because it maps the effect of tax aggressiveness on the financial risks related to Brazilian companies’ shares, as well as being useful to investors, portfolio, and business managers.

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A Persistência Da Book-Tax Differences Nas Companhias Abertas Brasileiras Após a Adoção Do International Financial Reporting Standards (Ifrs)

Cited by 4 publications

References 13 publications

Diferença Entre Lucro Contábil-Fiscal

Diferença Entre Lucro Contábil-Fiscal

Unconditional conservatism in Brazilian public companies and tax neutrality

Tax Aggressiveness, Market and Idiosyncratic Risks in Brazil

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