The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil

نویسندگان

چکیده

ABSTRACT This paper aimed to evaluate the moderation by variables related incentives for earnings management (indebtedness, profitability, and size) over effect of change in standards (accounting or tax) on book-tax differences (BTD). The end Transitional Tax Regime (RTT) enables us symmetry between divergence reconvergence accounting tax standards, helping identify moderating characteristics such as size, leverage, profitability use discretion allowed International Financial Reporting Standards (IFRS). Studying effects changes contributes understanding how they affect information quality, particularly when we observe symmetrical movements IFRS adoption, reconvergence, with RTT. analysis conducted separate from innovations introduced IFRS. An standard quality work financial analysts, authorities, regulators. Event studies are well RTT, BTD (a proxy management), cross sections companies. We explanatory manage book taxable income size), which could explain ambiguity results literature. article provides evidence that indebtedness size companies influence observed a negative relationship impact

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ژورنال

عنوان ژورنال: Revista Contabilidade & Finanças

سال: 2022

ISSN: ['1808-057X', '1519-7077']

DOI: https://doi.org/10.1590/1808-057x202113980