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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| Pubblicato in: | Revista Catarinense da Ciência Contábil |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Conselho Regional de Contabilidade de Santa Catarina
2025
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| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=477580140007 https://www.redalyc.org/journal/4775/477580140007/ https://www.redalyc.org/journal/4775/477580140007/html/ https://www.redalyc.org/journal/4775/477580140007/477580140007.epub https://www.redalyc.org/journal/4775/477580140007/movil |
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