This study is designed to verify the strategic types and the relationship between prospector and defender companies and tax aggressiveness for Brazilian companies listed on the B3. To identify the type, following concepts from Miles and Snow (1978, 2003), we use five years of data. Excluding...

This paper studies whether there is a relation between the operational efficiency measured through the Data Envelopment Analysis (DEA) models and the tax aggressiveness of the Brazilian public companies listed on B3 between the period of 2010 to 2015. The main hypothesis is that companies that...

This article examines whether government control of companies is a factor influencing tax aggressiveness, through a comparative analysis of these firms versus privately controlled companies listed on the BM&FBovespa. The analysis covers the period from 2009 through 2013 and aggressiveness is...

This study analyzes the tax morals of the Brazilian citizen, aiming to measure its level, as well as if there is a difference of the tax morals in the sociodemographic characteristics. Tax morale is an important determinant of compliance with tax legislation, so measure it and evaluate each...

The purpose of this paper is to investigate the effect of stock recommendations in returns for Brazilian public companies. Using data from the I/B/E/S system, we examine the empirical distribution of buy, sell and hold recommendations as well their effect on prices, for the period from January...

This study verifies the influence of corporate tax aggressiveness on the replacement of the Chief Executive Officer - CEO. Tax Aggressiveness can be a determinant of CEO turnover in companies listed on the Brazilian stock exchange B3. Methodologically, the study uses three metrics of tax...

Objective - This research studied whether health plan companies (HPCs) use earnings management to avoid reporting a low indicator of sustainability in the market (IDSM). In Brazil, the National Agency of Supplementary Health (ANS) regulates HPCs. The agency established a qualification program...

This article studies whether there is an association between effective tax rate and job creation in private companies, based on a tax accounting perspective. In macroeconomic terms, there is a widespread assumption – challenged by authors such as Anderson and Pizzigati (2017) – indicating...

This study aims to analyze the relationship between tax aggressiveness and the risks associated with the variation of returns in Brazilian companies' stock, particularly regarding the systematic and idiosyncratic risks. The sample was formed by companies that composed the IBOVESPA index in the...

This research aims to verify whether firms that operate in several different business sectors are more tax aggressive in comparison to firms that operate in a single or a few segments. The study analyzes a sample of 4,280 firms/year, listed in the Brazilian stock exchange B3 in the period from...