Factors influencing the disclosure of information about operating segments in Brazil: analysis encompassing the first five years of CPC 22 Application

Souza, Júlia Alves e; Neto, Alfredo Sarlo; Mendonça, Douglas José; Benedicto, Gideon Carvalho de

doi:10.5935/2177-4153.20160033

Cited by 2 publications

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“…This situation leads to questioning the data disclosed by the firms. Souza et al (2016) state that regarding CPC 22, the disclosure levels vary significantly among Brazilian companies, since the requirements are excessively flexible, and disclosure depends on essential management incentives.…”

Section: Discussion Of Resultsmentioning

confidence: 99%

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

Martinez¹,

Rodrigues²

2020

CGG

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Objective: To verify whether firms that operate in several different business sectors are more tax aggressive in comparison to firms that operate in a single or a few segments. Method: The study analyzes a sample of firms listed in the Brazilian stock exchange B3 in the period from 2010 to 2017. To verify the existence of a relationship between diversification and tax aggressiveness, a data panel regression model with fixed effect of company and year was used and additionally the logit model. To measure tax aggressiveness, it was used ETR (effective rate of taxation) and ETR long (long-run effective tax rates). Originality/relevance: This type of research is unprecedented in Brazil, being a point not yet explored in the literature, in view of its peculiarities of a developing country. Relevant to define the effect of diversification on tax aggressiveness. Results: It was observed that the more companies are diversified, the lower the probability of having low tax aggressiveness, or that more diversified companies are more likely to be more aggressive, compared to companies with only one segment. Therefore, the results indicate that among companies with segments, the more segments, the more aggressive the company. Theoretical/Methodological contributions: A better understanding of the phenomenon of tax aggressiveness, causes and determinants, having implications for financial statement users, in particular tax regulators.

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Section: Discussion Of Resultsmentioning

confidence: 99%

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

Martinez¹,

Rodrigues²

2020

CGG

View full text Add to dashboard Cite

show abstract

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

Martinez

Rodrigues²

2019

SSRN Journal

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Objective: To verify whether firms that operate in several different business sectors are more tax aggressive in comparison to firms that operate in a single or a few segments. Method:The study analyzes a sample of firms listed in the Brazilian stock exchange B3 in the period from 2010 to 2017. To verify the existence of a relationship between diversification and tax aggressiveness, a data panel regression model with fixed effect of company and year was used and additionally the logit model. To measure tax aggressiveness, it was used ETR (effective rate of taxation) and ETR long (long-run effective tax rates). Originality/relevance: This type of research is unprecedented in Brazil, being a point not yet explored in the literature, in view of its peculiarities of a developing country. Relevant to define the effect of diversification on tax aggressiveness. Results: It was observed that the more companies are diversified, the lower the probability of having low tax aggressiveness, or that more diversified companies are more likely to be more aggressive, compared to companies with only one segment. Therefore, the results indicate that among companies with segments, the more segments, the more aggressive the company. Theoretical/Methodological contributions:A better understanding of the phenomenon of tax aggressiveness, causes and determinants, having implications for financial statement users, in particular tax regulators.

show abstract

Factors influencing the disclosure of information about operating segments in Brazil: analysis encompassing the first five years of CPC 22 Application

Cited by 2 publications

References 0 publications

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

The Effect of Corporate Diversification on Tax Aggressiveness in Brazilian Companies

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