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...
Main Authors: | , , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal de Santa Catarina
2012-01-01
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Series: | Revista Contemporânea de Contabilidade |
Online Access: | http://www.redalyc.org/articulo.oa?id=76223529003 |