Fatores determinantes das book-tax differences

Book-Tax Conformity: Implications for Multinational Firms

This paper examines the implications for multinational firms of recent proposals to conform tax and financial reporting (i.e., book-tax conformity). Proponents of book-tax conformity argue that the current dual system in the U.S. allows firms to simultaneously manage their taxable income down while managing their book income upward. By requiring book-tax conformity, they contend that firms will...

Determinant factors of functional status among the oldest old Fatores determinantes da capacidade funcional em idosos longevos

Background: The fastest-growing age group in Brazil and around the world is the oldest-old group (aged 80 and over). Among these individuals, the prevalence of disability and morbidity is higher than in other groups. Objectives: To investigate the influence of socioeconomic, demographic, biological, health, nutritional, and social factors, as well as perceived health, on the functional status o...

Analisando fatores que influenciam o uso das TIC em escolas brasileiras

tax efficiency differences in iran’s provinces

abstract tax can be discussed from various aspects and in the meantime, evaluation the tax system performance is very important. this article try to point this out in 2005 and 2008 (the second and final year of the forth development plan) in the iranian economy and in provinces separately. to enable this comparison and homogeneity, iranian provinces are divided into three groups (developed, les...

Book-Tax Conformity and the Information Content of Earnings

We examine whether the information content of earnings is inversely related to the degree of conformity between financial accounting income and taxable income. Our inquiry exploits a natural experiment first examined by Guenther et al. (1997) in which a set of U.S. firms were forced to increase their book-tax conformity as a result of a change in the tax law. We find evidence consistent with th...