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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...

Πλήρης περιγραφή

Αποθηκεύτηκε σε:
Λεπτομέρειες βιβλιογραφικής εγγραφής
Τόπος έκδοσης:Revista Universo Contábil
Κύριοι συγγραφείς: Diego Lopes Miiller, Antônio Lopo Martinez
Μορφή: Artigo
Γλώσσα:Inglês
Έκδοση: Universidade Regional de Blumenau 2016
Θέματα:
Διαθέσιμο Online:https://www.redalyc.org/articulo.oa?id=117047336007
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