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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),...

Disgrifiad llawn

Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Cyhoeddwyd yn:Contextus – Revista Contemporânea de Economia e Gestão
Prif Awduron: Gabriela Silva de Castro Moraes, Sandro Vieira Soares, Eduardo Mendes Nascimento, Bernardo Fernandes Lott Primola
Fformat: Artigo
Iaith:Inglês
Cyhoeddwyd: Universidade Federal do Ceará 2021
Pynciau:
Mynediad Ar-lein:https://www.redalyc.org/articulo.oa?id=570765171015
https://doi.org/10.19094/contextus.2021.61612
Tagiau: Ychwanegu Tag
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