Assunto em inglês
Deferred tax assets
3
Earnings management
3
Institutional theory
2
Legitimacy
2
Transparency
2
Abnormal BTD
1
Accounting Sciences
1
Accounting information
1
Accounting norms
1
Accounting recognition
1
Accruals discricionários
1
Audit committee
1
Audit committee report
1
Auditor's opinion
1
Book-Tax Differences
1
Book-tax conformity
1
Brazilian Public Sector Applied Accounting Standards
1
Brazilian army
1
Capital structure
1
Citizen participation
1
Competences
1
Convergence
1
Corporate tax income
1
Definitive tax regime
1
Disclosure
1
Disclosures
1
Discretionary accruals
1
Earnings and tax management
1
Earnings quality
1
Education
1
Education institutions trustees
1
Effective Tax Rate
1
Expert-accountant
1
Expert-decision
1
Explanation factors
1
Fair value
1
Federal Board of Accounting
1
Fiscal illusion
1
Governance
1
Independent auditor
1
Institution of Higher Education
1
Intangible asset
1
Intellectual capital
1
International Financial Reporting Standards
1
Labor court
1
Law No. 12.973/2014
1
Leverage
1
Litigation tax assets
1
Private Higher
1
Proof accounting expert
1
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