Tax avoidance and tax disclosure: A study of Brazilian listed companies

Autor:	Eduardo Mendes Nascimento, Sandro Vieira Soares, Bernardo Fernandes Lott Primola, Gabriela Silva de Castro Moraes
Jazyk:	English<br />Spanish; Castilian<br />Portuguese
Rok vydání:	2021
Předmět:	tax avoidance tax disclousure brazilian companies corporate transparency information disclosure Commerce HF1-6182 Economic theory. Demography HB1-3840
Zdroj:	Contextus, Vol 19, Iss 13, Pp 197-216 (2021)
Druh dokumentu:	article
ISSN:	1678-2089 2178-9258
DOI:	10.19094/contextus.2021.61612
Popis:	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), and tax avoidance measures (Effective Tax Rates –ETR, Cash Effective Tax Rate –CashETR, and Book-Tax-Differences –BTD) were used as explanatory variables in a panel. The findings revealed that tax avoidance has a negative influence in corporate transparency and that the industry and commerce sectors, company size, the level of leverage and profitability, have a positive influence in information disclosure.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/cb49963def3e4e8485e1cf094b51a003 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF