Impacto do Reconhecimento de Ativos Fiscais Diferidos na Estrutura Financeira e no Desempenho Econômico de Empresas Brasileiras

The article aims is to analyze the impact of the deferred tax assets (DFAs) recognition in financial structure and economic performance of 36 companies that are part of new market level of corporate governance the BM&FBOVESPA, with data from financial statements for the period 2006 to 2008. The...

Full description

Bibliographic Details
Main Authors: Clóvis Antônio Kronbauer, Marcos Antônio Souza, Fabiano Lima Webber, Ernani Ott
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2012-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76223529003