Banca de DEFESA: ELVIS FRANCELINO PEREIRA DA SILVA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ELVIS FRANCELINO PEREIRA DA SILVA
DATE: 30/03/2020
TIME: 14:30
LOCAL: Auditório 01 do NEPSA II do CCSA/UFRN
TITLE:

EARNINGS MANAGEMENT AND TAX INCENTIVES IN BRAZIL


KEY WORDS:

Earnings Management. Tax. Tax Incentives.


PAGES: 76
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The Brazilian tax burden is one of the largest in the world. In turn, the country also shows a high amount of tax incentives granted. These facts, in themselves, show the importance that taxes have for society and for companies. Therefore, firms that perform better tax planning, in order to minimize the effects of taxation, may have a differential in relation to their competitors. The possibilities foreseen in the tax legislation to pay less taxes are one aspect of the studies on accounting choices. The companies' decisions can be managed with the objective of affecting the accounting numbers, and consequently the value of the taxes to be collected. In this sense, this research has the general objective of investigating whether companies that are granted tax incentives have less demand for earnings management. For this, a sample of 168 non-financial companies was selected, listed in [B] ³ - Brazil, Bolsa, Balcão, from 2012 to 2018. Tax incentives were collected, through content analysis, in the explanatory notes. Earnings management was estimated through accruals and operating activities. The survey data was collected through the standardized financial statements filed on the CVM website. The results indicate that it is not possible to state that companies that receive tax incentives from the government have less demand for earnings management through accruals and operational activities. In addition, the results show that the value of the tax incentive constitutes a motivating factor for accruals earnings management practices, contrary to findings in the international literature. Finally, the study also showed that the tax burden of companies, which have tax incentives, was a mitigating factor in GR practices by accruals.


BANKING MEMBERS:
Presidente - 1561014 - ADILSON DE LIMA TAVARES
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA
Externo à Instituição - VINICIUS GOMES MARTINS - UFPE
Notícia cadastrada em: 16/03/2020 14:41
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