Open AccessEstudo sobre os incentivos tributários para o gerenciamento de resultados contábeis nas companhias abertas brasileiras
Author(s) -
Henrique Formigoni,
Maria Thereza Pompa Antunes,
Edílson Paulo,
Carlos Alberto Pereira
Publication year - 2012
Publication title -
base
Language(s) - Portuguese
Resource type - Journals
eISSN - 1984-8196
pISSN - 1807-054X
DOI - 10.4013/base.2012.91.04
Subject(s) - accrual , taxable income , accounting , earnings management , business , earnings , incentive , equity (law) , economics , microeconomics , political science , law