BOOK-TAX DIFFERENCE, EARNINGS MANAGEMENT AND BOND RATINGS IN THE BRAZILIAN MARKET

This article investigates whether the credit rating of bond issues in the Brazilian market is influenced by the differences between book income and taxable income (BTD), as well earning management practices, based on a sample of all nonfinancial firms that issued bonds in the period from 2004 to 201...

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Detalhes bibliográficos
Publicado no:Revista Universo Contábil
Main Authors: Diego Lopes Miiller, Antônio Lopo Martinez
Formato: Artigo
Idioma:Inglês
Publicado em: Universidade Regional de Blumenau 2016
Assuntos:
Administración y Contabilidad
Book
Bonds
Rating
tax differences
Earnings management
Acesso em linha:https://www.redalyc.org/articulo.oa?id=117047336007
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