O estudo tem como objetivo verificar a relação dos diferentes tipos e níveis de Book-Tax Differences (BTD) com as notas rating. Crabtree Maher (2009) documentaram negativa entre o rating BTD total temporária conjecturam que empresas irão gerenciar resultado forma manter uma distância equilibrada lucro contábil tributável, para não afetar negativamente Esses autores analisaram apenas dois BTD, m...

Green Building Rating Systems (GBRSs) are typically third-party, voluntary, and market driven standards that measure buildings’ sustainability level by multi-criteria assessment, encourage the adoption of environmentally, socially economically sustainable practices in design, construction operation buildings (or neighborhoods). GBRSs aim at guiding assessing project throughout all its life cycl...