Tax aggressiveness and accounting fraud risk in companies listed on B3
Purpose: The study investigated the relationship between Tax Aggressiveness (AT) and the Risk of Accounting Fraud (RFC) in companies listed on B3. Methodology: Quantile regressions were estimated with data from 41 companies, considering the period from 2011 to 2020. The current Effective Tax Rate (E...
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| Principais autores: | , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/31842 |
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