This article discusses whether IAS/IFRS should be used as a starting point in the context of the Common Corporate Tax Base in the European Union. Non-European countries may also have an interest in the analysis on the use of IFRS to compute the corporate tax base, as well. After a background...

The objective of this research is to analyze if companies with higher tax aggressiveness have different levels of earnings persistence components, specifically: i) book-tax differences and ii) tax profit. The study period was from 2010 to 2016, involving Brazilian companies listed on B3. The...

The present research aims to evaluate the performance of cooperatives and commercial banks, emphasizing the before and after the Brazilian economic crisis of 2015 and 2016. The worsening of the fiscal and monetary situation led to the impeachment of the Brazilian President of the Republic on May...

This research investigates Brazil's cooperative health plan operators (CHPOs) from the perspective of continuity in terms of liquidity ratios. The principle of continuity presupposes the going concern basis of the entity where liquidity is a critical issue. A detailed study of CHPO's financial...

This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way to reduce the corporate tax base is to adopt conservative...

This study evaluates taxpayer morale through the perception of accounting professionals, specifically whether there is an impact from i) penalties, ii) tax audit probability, iii) rewards, and iv) tax amnesties. A perception survey with accountants is more reliable than with the taxpayers...

This article examines whether enhanced corporate governance, auditing by one of the Big Four and auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings...

Many studies have shown that avoiding political costs is an incentive for firms to manipulate accounting information, e.g., McNichols and Wilson, 1988; Jones, 1991; Kato et al., 2001. The majority of them use discretionary accruals models as proxies to manipulation. This paper introduces a new variable...

Objective: To investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies...