BOOK-TAX DIFFERENCES E GERENCIAMENTO DE RESULTADOS NO MERCADO DE AÇÕES DO BRASIL
This study aimed to investigate the relationship between book-tax differences (BTD) and earnings management in firms listed on the BM&F Bovespa. The final sample consisted of 485 observations (firm-year) and the analysis included the period from 2005 to 2009. Methodologically, two approaches wer...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Getulio Vargas
2012-09-01
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| Series: | RAE: Revista de Administração de Empresas |
| Subjects: | |
| Online Access: | http://rae.fgv.br/sites/rae.fgv.br/files/artigos/10.1590_0034-75902012000500001.pdf |