Araújo, R. A. M.; Santos, L. M. S.; Leite, P. M. A. L. Filho, & Câmara, R. P B. (2018). Agressividade fiscal: uma comparação entre empresas listadas na NYSE e BM&FBOVESPA. Enfoque, 37(1), 39-54. doi: https://doi.org/10.4025/enfoque.v37i1.32926 Armstrong, C. S.; Barth, M. E.; Jagolinzer, A. D.; Riedl, E. J. (2010). Market reaction to the adoption of IFRS in Europe. The Accounting Review, 85(1), 31-61. doi: doi.org/10.2308/accr.2010.85.1.31
Barth, M. E.; Landsman, W. R.; Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498. doi: 10.1111/j.1475-679X.2008.00287.x
Bastos, D. D.; Nakamura, W. T. (2009). Determinantes da estrutura de capital das companhias abertas no Brasil, México e Chile no período 2001-2006. Revista Contabilidade & Finanças - USP, 20(50), 75-94. doi: http://dx.doi.10.1590/S1519- 70772009000200006 Berger, A. N.; Patti, B., E. di. (2006). Capital structure and firm performance: A new approach to testing pecking order theory and an application to banking industry. Journal of Banking and Finance, 30(4), 1065-1102. doi: 10.1016/j.jbankfin.2005.05.015
Blaylock, B.; Gaertner, F. B.; Shevlin, T. (2017). Book-tax conformity and capital structure. Review of Accounting Studies, 22(2), 903-932. doi: https://doi.org/10.1007/s11142-017-9386-2
Capon, N.; Farley, J. U.; Hoenig, S. (1990). Determinants of financial performance: a metaanalysis. Management Science, 36(10), 1143-1159.
Chan, K. H.; Lin, K. Z.; Mo, P. L. L. (2010). Will a departure from tax-based accounting encourage tax noncompliance?Archival evidence from a transition economy. Journal of Accounting and Economics, 50(1), 58-73. doi: https://doi.org/10.1016/j.jacceco.2010.02.001
Chirinko, R. S. (1993). Business fixed investment spending: modeling strategies, empirical results, and policy implications. Journal of Economic Literature, 31(4), 1875-1911.
Comprix, J.; Graham, R. C.; Moore, J. A. (2011). Empirical evidence on the impact of booktax differences on divergence of opinion among investors. Journal of the American Taxation Association, 33(1), 51-78. doi: https://doi.org/10.2308/jata.2011.33.1.51
Costa, P. S.; Lopes, A. B. (2015). Implicações da adoção das IFRS sobre as book-tax differences: o caso do Brasil. São Paulo: Novas Edições Acadêmicas.
Dalmácio, F. Z.; Rezende, A. J. (2008). A relação entre o timeliness e a utilidade da informação contábil e os mecanismos de governança corporativa: evidências no mercado acionário brasileiro. BASE - Revista de Administração e Contabilidade da UNISINOS, 5(3), 163-174. Daunfeldt, S. O.; Elert, N. (2013). When is Gibrat’s law a law? Small Business Economics, 41(1), 133-147. doi: doi.org/10.1007/s11187-011-9404-x
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics, 18(1), 3-42. doi: https://doi.org/10.1016/0165-4101(94)90016-7
Desai, M. A. (2005). The degradation of reported corporate profits. Journal of Economics Perspectives, 19(4), 171-192. doi: https://doi.org/10.1257/089533005775196705
Desai, M. A.; Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179. doi: https://doi.org/10.1016/j.jfineco.2005.02.002
Fattouh, B.; Harris, L.; Scaramozzino, P. (2008). Non-linearity in the determinants of capital structure: evidence from UK firms. Empirical Economics, 34(1), 417-438. doi: https://doi.org/10.1007/s00181-007-0128-3
Fazzari, S.; Hubbard, G.; and B. Petersen (1988). Financing Constraints and Corporate Investment. Brookings Papers on Economic Activity, 1, 141-95.
Ferreira, F. R.; Martinez, A. L.; Costa, F. M.; Passamani, R. R. (2012). Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil. Revista de Administração de Empresas, 52(5), 488-501. doi: http://dx.doi.org/10.1590/S0034-75902012000500002 Fonseca, K. B. C.; Costa, P. S. (2017). Fatores Determinantes das Book-Tax Differences. Revista de Contabilidade e Organizações, 11(29), 17-29. doi: http://dx.doi.org/10.11606/rco.v11i29.122331 Formigoni, H.; Antunes, M. T. P.; Paulo, E. (2009). Diferença entre o lucro contábil e lucro tributável: uma análise sobre o earnings management contábeis e gerenciamento tributário nas companhias abertas brasileiras. Brazilian Business Review, 6(1), 44-61. doi: http://dx.doi.org/10.15728/bbr.2009.6.1.3 Frank, M. M.; Lynch, L. J.; Rego, S. O. (2009). Tax reporting aggressive ness and its relation to agressive financial reporting. The Accounting Review, 84(2), 467-496.
Gibrat, R. (1931). Les inégalités économiques. Paris, Sirey.
Hanlon, M. (2005). The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review, 80(1), 137-166.
Hanlon, M.; Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(1), 127-178. doi: https://doi.org/10.1016/j.jacceco.2010.09.002
Hansen, B. E. (1999). Threshold effects in non-dynamic panels: estimation, testing, and inference. Journal of Econometrics, 93(2), 345-368.
Khurana, I. K.; Moser, W. J. (2013). Institutional shareholders' investment horizons and tax avoidance. The Journal of the American Taxation Association, 35(1), 111-134. doi: https://doi.org/10.2308/atax-50315
Kolay, M.; Schallheim, J.; Wells, K. (2011). Do non-debt tax shields matter for debt policy. [Working paper]. University of Utah. http://home.utah.edu/~u0519018/Working%20Paper%20-%20Do%20Nondebt%20Tax%20Shields%20Matter%20for%20Debt%20Policy.pdf
Koubaa, R. R.; Anis, J. (2015). Book-tax differences: relevant explanatory factors. International Journal of Accounting and Economics Studies, 3(2), 95-104. doi: https://doi.org/10.14419/ijaes.v3i2.4717
LaFond, R.; Watts, R. L. (2008). The information role of conservatism. The Accounting Review, 83(2), 447-478. doi: doi.org/10.2308/accr.2008.83.2.447
Long, Y.; Ye, K.; Lv, M. (2013). Non-institutional determinants of book-tax differences: evidence from China. Journal of Accounting and Finance, 13(3), 46-153.
Manzon, G. B.; Plesko, G. (2002). The relation between financial and tax reporting measures of income. Tax Law Review, 55(1), 175-214.
Marques, A.V. C.; Costa, P. S.; Silva, P. R. (2016). Relevância do conteúdo informacional das book-tax differences para previsão de resultados futuros: evidências de países-membros da América Latina. Revista Contabilidade & Finanças, 27(70), 29-42. doi: http://dx.doi.org/10.1590/1808-057x201501570 Martinez, A. L.; Ronconi, L. B. (2015). Conteúdo informativo do lucro tributável em relação ao lucro contábil no Brasil - antes e após o regime de transição tributária (RTT). Contabilidade Vista & Revista, 26(1), 35-56. Miller, G.; Skinner, D. (1998). Determinants of the valuation allowance for deferred tax assets under SFAS Nº 109. The Accounting Review, 73(2), 105-134.
Mills, L.; Newberry, K. (2001). The influence of tax and non-tax costs on book-tax reporting differences: Public and private firms. Journal of the American Taxation Association, 23(1), 1-19.
Oliveira, B.; Fortunato, A. (2006). Testing gibrat´s law: empirical evidence from a panel of portuguese manufacturing firms. International Journal of the Economics of Business, 13(1), 65-81. doi: doi.org/10.1080/13571510500519996
Onder, Z. (2003). Ownership concentration and firm performance: evidence from turkish firms. METU Studies in Development, 30(2), 181-203.
Perez, M. M.; Famá, R. (2006). Ativos intangíveis e o desempenho empresarial. Revista Contabilidade & Finanças - USP, 17(40), 7-24. doi: dx.doi.org/10.1590/S1519- 70772006000100002 Phillips, J.; Pincus, M.; Rego, S. O. (2003). Earnings management: new evidence based on deferred tax expense. The Accounting Review, 78(2), 491- 521.
Plesko, G. A. (2000). Book-tax differences and the measurement of corporate income. National Tax Association Proceedings, 92ª Annual Conference on Taxation. http://web.mit.edu/gplesko/www/Plesko%20NTA%20Pro%201999%20Book%20Tax%2 0.pdf.
Porcano, T. M. (1997). An analysis of capital gains tax-induced earnings management. International Advances in Economic Research, 3(4), 395-408. doi: https://doi.org/10.1007/BF02295218
Ragab, M. O. A. (2004). Linear versus non-linear relationships between financial ratios and stock returns: empirical evidence from egyptian firms. Review of Accounting and Finance, 3(2), 84-102.
Rajan, G. R. & Zingales, L. (1995). What do we know about capital structure? Some evidence from international data. The Journal of Finance, 50, 1421-1460. doi: 10.2307/2329322
Ramalho, J. S.; Silva, J. V. (2009). A two-part fractional regression model for the financial leverage decisions of micro, small, medium and large firms. Quantitative Finance, (9)5, 621-636.
Sodan, S. (2012). Book-tax differences and companies’ financial characteristics: the case of Croatia. The Business Review Cambridge, 19(2), 265-271.
Sunder, S. (1997). Theory of accounting and control. Cincinnati, Ohio: South-Western Publishing.
Tang, T. (2005). Book-tax differences: a function of accounting-tax misalignment, earnings management and tax management: empirical evidence from China. In: American Accounting Association Annual Meeting, Washington DC, 2006. doi: http://dx.doi.org/10.2139/ssrn.872389
Tang, T.; Firth, M. (2011). Can book-tax differences capture earnings management and tax management? Empirical evidence from China. The International Journal of Accounting, 46(2), 175-204. doi: https://doi.org/10.1016/j.intacc.2011.04.005
Telles, S. V.; Salotti, B. M. (2015). Divulgação da informação contábil sobre depreciação: o antes e o depois da adoção das IFRS. Revista Universo Contábil, 11(2), 153-173. doi: https://doi.org/10.4270/RUC.2015216 Weber, D. P. (2009). Do analysts and investors fully appreciate the implications of book-Tax differences for future earnings? Contemporary Accounting Research, 26(4), 1175-1206. doi: https://doi.org/10.1506/car.26.4.7
Wilson, R. J. (2009). An examination of corporate tax shelter participants. The Accounting Review, 84(3), 969-999. doi: https://doi.org/10.2308/accr.2009.84.3.969