Tax avoidance and tax disclosure: A study of Brazilian listed companies
This study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018. A disclosure index was developed considering the BR GAAP (CPC 32),...
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| Vydáno v: | Contextus – Revista Contemporânea de Economia e Gestão |
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| Hlavní autoři: | , , , |
| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
Universidade Federal do Ceará
2021
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| Témata: | |
| On-line přístup: | https://www.redalyc.org/articulo.oa?id=570765171015 https://doi.org/10.19094/contextus.2021.61612 |
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