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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| Publicat a: | Revista Universo Contábil |
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| Autors principals: | , |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universidade Regional de Blumenau
2016
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| Matèries: | |
| Accés en línia: | https://www.redalyc.org/articulo.oa?id=117047336007 |
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