Banca de DEFESA: Lidiane Galvão Bessa da Costa Jeckel

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Lidiane Galvão Bessa da Costa Jeckel
DATE: 27/04/2023
TIME: 09:00
LOCAL: Via teams
TITLE:

Effects of accounting conservatism on tax aggressiveness and on the economic performance of incentivized and non-incentivized companies

KEY WORDS:

Accounting conservatism; Tax aggressiveness; Economic performance; Companies encouraged and not encouraged

PAGES: 26
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The general objective of this study is to analyze the relationship between tax aggressiveness and economic performance in incentivized and non-incentive companies, and the specific objectives are: to analyze whether accounting conservatism affects tax aggressiveness and economic performance in incentivized companies; analyze whether accounting conservatism affects tax aggressiveness and economic performance in companies that do not have incentives; and compare the results found for companies with and without incentives.

BANKING MEMBERS:
Interno - 1454420 - ANDRE NUNES
Presidente - 1450485 - JOMAR MIRANDA RODRIGUES
Externo à Instituição - LUCIMAR ANTÔNIO CABRAL DE ÁVILA - UFU
Interno - 2221870 - PAULO AUGUSTO PETTENUZZO DE BRITTO