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THE MITIGATING EFFECT OF FINANCIAL ANALYST COVERAGE ON TAX AGGRESSIVENESS: EVIDENCE FROM BRAZILIAN B3-LISTED COMPANIES

This study examines the relationship between financial analyst coverage and tax aggressiveness among Brazilian companies listed on the B3 stock exchange from 2010 to 2021. Using the number of analysts covering a company as a proxy for information asymmetry, we investigate how analyst scrutiny influe...

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Bibliografiske detaljer
Udgivet i:Revista Catarinense da Ciência Contábil
Principais autores: Antonio Lopo Martinez, Lennilton Vianna Leal
Format: Artigo
Sprog:Inglês
Udgivet: Conselho Regional de Contabilidade de Santa Catarina 2025
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