Os efeitos da mudança na forma de contabilização dos incentivos fiscais, decorrente da Lei 11.638/2007 no processo de análise, segundo a percepção dos analistas de crédito das instituições financeiras

• Ano de defesa: 2010
• Autor(a) principal: Margarido, Vagner
• Orientador(a): Formigoni, Henrique
• Banca de defesa: Antunes, Maria Thereza Pompa , Oyadomari, José Carlos Tiomatsu
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria Empresarial
• Departamento: Ciências Contábeis
• País: BR
• Palavras-chave em Português: contabilidade tributária; incentivos fiscais; controladoria
• Palavras-chave em Inglês: tax accounting; fiscal incentives; controllership
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26331

The objective of this study is to identify the new registration form and popularization of the fiscal incentives, certain for the Law 11.638/2007, it provoked some alteration in the process of analysis of the accounting demonstrations of the Brazilians companies beneficiaries, according to the analysts' of credit of the financial institutions perception. The population was composed by the analysts of credit of the financial institutions and the sample was composed by 7 (seven) professionals, of the area of the Capital of the State of São Paulo, that analyzed accounting demonstrations of Brazilian companies meditated with fiscal incentives, before and after the validity of the Law 11.638/2007. The collection of data was made through semistructured interviews, with itinerary previously prepared, that it served as guiding axis, to assure that the interviewees answered to the same subjects. The total of the equity of the interviewees' financial institutions corresponds to 75,03% of the total equity of the 50 (fifty)larger financial institutions of Brazil, according to the magazine Exam Better and Larger of 2009. The results indicate that the new registration form and popularization of the fiscal incentives altered the process of analysis of the accounting demonstrations of the Brazilians companies beneficiaries with such incentives, reducing the amount of adjustments. Those results suggest an improvement in the quality of the accounting information for your reliability.