ACCOUNTING AND TAX EARNINGS MANAGEMENT THROUGH INTEREST ON CAPITAL IN COMPANIES LISTED ON SAO PAULO STOCK EXCHANGE

This study aims to analyse the relationship between remuneration through interest on equity and the variability of book income and variability of taxable income. The companies analyzed represent 28.8% of pay interest on equity in the period between 2006 and 2011. For validation and interpretation of...

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Veröffentlicht in:	Revista Gestão, finanças e contabilidade finanças e contabilidade, 2018-05, Vol.8 (2), p.101
Hauptverfasser:	Lopes, Laerson Morais Silva, Filho, Jose Maria Dias, de Abreu, Emmanuel Souza
Format:	Artikel
Sprache:	spa
Schlagworte:	Income tax Stock exchanges
Online-Zugang:	Volltext
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