Agrawal, A.; Knoeber, C. (1996). Firm performance and mechanisms to control agency problems between managers and shareholders. Journal of Financial and Quantitative Analysis, 31, 377-397.
Armstrong, C. S.; Blouin, J. L.; Larcker, D. F. (2011). The Incentives for Tax Planning Journal of Accounting and Economics, 53(1), 391-411.
Bankman, J. (1999). The new market in corporate tax shelters. Tax Notes, 83, 1775-1794.
Barnhart, S.; Rosenstein, S. (1998). Board composition, managerial ownership and firm performance: an empirical analysis. The Financial Review, v. 33, p. 1-16.
Baysinger, B.; Butler, H. (1985). Corporate governance and the board of directors: performance effects of changes in board composition. Journal of Law, Economics and Organization, v. 1, p. 101-124.
Bhagat, S.; Black, B. (2000). The uncertain relationship between board composition and firm performance. Business Lawyer, v. 54, p. 921-963.
Borokovich, K.; Parrino, R.; Trapani, T. (1996). Outside directors and CEO selection. Journal of Financial and Quantitative Analysis, v. 31, p. 337-355.
Boyd, B. K. (1994). Board control and CEO compensation. Strategic Management Journal, 15(5), 335-344.
Brown, W. O.; Maloney, M. T. (1999). Exit, voice, and the role of corporate directors: evidence from acquisition performance. Working paper. Recuperado em 10 março, 2012, de http://dx.doi.org/10.2139/ssrn.160308
Byrd, J.; Hickman, K. (1992). Do outside directors monitor managers?Evidence from tender offer bids. Journal of Financial Economics, v. 32, p. 195-222.
Callihan, D. (1994). Corporate effective tax rates: a synthesis of the literature. Journal of Accounting Literature, v. 13, p. 1-43.
Cardoso, R. L.; Mário, P. de C.; Aquino, A. C. B. de (2007). Contabilidade gerencial: mensuração, monitoramento e incentivos. São Paulo: Atlas.
Coles, J. L.; Daniel, N. D.; Naveen, L. (2008). Boards: Does One Size Fit All? Journal of Financial Economics, 87(2), 329-356.
Comissão de Valores Mobiliários. (2002). Recomendações da CVM sobre governança corporativa. Recuperado em 11 dezembro, 2008, de http://www.cvm.org.br
Comprix, J.; Mills, L. F.; Schmidt, A. P. (2011). Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management. The Journal of the American Taxation Association, 34(1), 31-53.
Core, J.; Holthausen, R.; Larcker, D. (1999). Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics, v. 51, p. 371-406.
Coughlan, A.; Schmidt, R. (1985). Executive compensation, management turnover, and firm performance. Journal of Accounting and Economics, v. 7, p. 43-66.
Desai, M. A.; Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179.
Desai, M. A.; Dharmapala, D. (2007). Taxation and Corporate Governance: An Economic Approach. Recuperado em 26 julho 2011, de http://dx.doi.org/10.2139/ssrn.983563
Dyreng, S.; Hanlon, M.; Maydew, E. (2008). Long-run corporate tax avoidance. The Accounting Review, v. 83, p. 61-82.
Dyreng, S.; Hanlon, M.; Maydew, E. (2010). The Effects of Executives on Corporate Tax Avoidance. Recuperado em 16 janeiro, 2012, de http://ssrn.com/abstract=1158060
Eisenberg, T.; Sundgren, S.; Wells, M. (1998). Larger board size and decreasing firm value in small firms. Journal of Financial Economics, v. 48, p. 35-54.
Fama, E. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288-307.
Fama, E.; Jensen, M. (1983). Separation of ownership and control. Journal of Law and Economics, v. 26, p. 301-327.
Formigoni, H.; Antunes, M. T. P.; Paulo, E. (2009). Diferença entre Lucro Contábil e Lucro Tributável: Uma Análise sobre o Gerenciamento de Resultados Contábeis e Gerenciamento Tributário nas Companhias Abertas Brasileiras. Brazilian Business Review, 6(1), 44-61. Frank, M. M.; Lynch, L.; Rego, S. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496.
Füerst, O.; Kang, S. (2000). Corporate governance, expected operating performance, and pricing. Work in Progress, v.2.2, Yale School of Management, New Haven, CT. Recuperado em 22 julho, 2011, de http://ssrn.com/abstract=141357
Goncharov, I.; Zimmermann, J. (2005). Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia. Recuperado em 29 dezembro, 2010, de http://ssrn.com/abstract=622640
Graham, J. R. (2003). Taxes and Corporate Finance: A Review. Review of Financial Studies. (Forthcoming). Recuperado em 26 julho, 2011, de http://ssrn.com/abstract=358580
Graham, J.; Tucker, A. (2006). Tax shelters and corporate debt policy. Journal of Financial Economics, 81(3), 563-594.
Gupta, S.; Mills, L. F. (2002). Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions. Journal of Accounting and Economics 33(1), 117-139.
Gupta, S.; Newberry, K. (1997). Determinants of the variability in corporate effective tax rates: Evidence from logitudinal data. Journal of Accounting and Public Policy, 16, 1-34.
Hallock, K. F. (1997). Reciprocally interlocking boards of directors and executive compensation. Journal of Financial and Quantitative Analysis, 32(3), 331-344.
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.; Slemrod, J. (2007). What does tax aggressiveness signal?Evidence from stock price reactions to news about tax aggressiveness. Working paper, University of Michigan. Recuperado em 14 agosto, 2011, de http://ssrn.com/ abstract=975252
Hermalin, B.; Weisbach, M. (1991). The effects of board composition and direct incentives on firm performance. Financial Management, v. 20, p. 101-112.
Instituto Brasileiro de Governança Corporativa. (2011). Código das melhores práticas de governança corporativa. Recuperado em 11 maio, 2011, de http://www.ibgc.org.br.
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance, 48(3), 831-880.
Jensen, M. C. (2001). Value Maximisation, Stakeholder Theory and the Corporate Objective Function. European Financial Management, 7(3), 297-317
Jensen, M. C.; Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jensen, M. C.; Meckling, W. H. (2008). Teoria da Firma: Comportamento dos Administradores, Custos de Agência e Estrutura de Propriedade. RAE - Revista de Administração de Empresas, 48(2). Jensen, M. C.; Murphy, K. (1990). Performance pay and top management incentives. Journal of Political Economy, 98, 225-264.
Johnson, J.; Daily, C.; e Ellstrand, A. (1996). Boards of directors: a review and research agenda. Journal of Management, v. 22, p. 409-438.
Lambert, R. A.; Larcker, D. F.; Verrecchia, R. E. (1991). Portfolio consideration in the valuation of executive compensation. Journal of Accounting Research, 29(1), 129-149.
La Porta, R.; Vishny, R. (2000) Agency problems and dividend policies around the world. Journal of Finance, 55(1), 1-33.
MacAvoy, P. W.; Cantor, S.; Dana, J.; Peck, S. (1983). Proposals for increased control of the corporation by the board of directors: An economic analysis. In: Business Roundtable (Eds.) Statement of the business roundtable on the American Law Institute’s proposed principles of corporate governance and structure: Restatement and recommendations. pp. C1-C49. New York: Business Roundtable.
Machado, A. P. (2011). A verdadeira alíquota dos tributos incidentes sobre os lucros das empresas brasileiras. Anais do Encontro Nacional da Associação Nacional de Pós-Graduação e Pesquisa em Administração, Rio de Janeiro, RJ, Brasil, 35.
Mattar, F.N. (1999). Pesquisa de marketing. 5 ed. São Paulo: Atlas.
McGill, G. A.; Outslay, E. (2004). Lost in Translation: Detecting Tax Shelter Activity in Financial Statements. National Tax Journal, 57(3), 739.
McIntyre, R. S. & Nguyen, T. D. C. (2000). Corporate income taxes in the 1990s. Washington, DC: Institute on Taxation and Economic Policy.
Mills, L.; Erickson, M. M.; Maydew, E. L. (1998). Investments in Tax Planning. The Journal of the American Taxation Association, 20(1), 1-20.
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.
Minnick, K.; Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703-718.
Mônaco, D. C. (2000). Estudo da Composição dos Conselhos de Administração e Instrumentos de Controle das Sociedades por Ações no Brasil. Dissertação de mestrado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil.
Monks, R. A. G.; Minow, N. (1995). Corporate governance. Cambridge, MA: Blackwell Business.
Petroni, K. R.; Shackelford, D. A. (1999). Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of PropertyCasualty Insurers. The Accounting Review, 74(3), 371-393.
Pfeffer, J.; Salancik, G. R. (1978). The external control of organizations: A resource dependence perspective. New York: Harper & Row.
Phillips, J. D. (2003). Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives. The Accounting Review, 78(3), 847-874.
Plesko, G. A. (2004). Corporate Tax Avoidance and the Properties of Corporate Earnings. National Tax Journal, 57(3), 729-737.
Rego, S. O. (2003). Tax-Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20(4), 805- 833
Rego, S. O.; Wilson, R. (2010). Executive compensation, tax reporting aggressiveness, and future firm performance. Working Paper. University of Iowa. Recuperado em 21 agosto, 2011, de https://tippie.uiowa.edu/accounting/mcgladrey/pdf/rego_wilson. pdf
Robinson, J. R.; Sikes, S. A.; Weaver, C. D. (2010). The impact of evaluating the tax function as a profit center on effective tax rates. The Accounting Review, 85(3), 1035-1064.
Rosenstein, S.; Wyatt, J. (1990). Outside directors, board independence, and shareholder wealth. Journal of Financial Economics, 26(2), 175-191.
Salomon, D. V. (1973). Como fazer uma monografia. Belo Horizonte: Interlivros.
Scholes, M.; Wolfson, M. (1992). Taxes and business strategy: a planning approach. Englewood Cliffs, NJ: Prentice Hall.
Shackelford, D. A.; Shevlin, T. J. (2000). Empirical Tax Research In Accounting. JAE Rochester Conference, April. Recuperado em 16 janeiro, 2012, de http://ssrn.com/abstract=235796.
Shevlin, T. J. (2002). Commentary: Corporate Tax Shelters and BookTax Differences. Tax Law Review, v. 55, p. 427-443.
Shleifer, A.; Vishny, R. (1997). A survey of corporate governance. Journal of Finance, 52(2), 737-783.
Silveira, A. M. (2002). Governança corporativa, desempenho e valor da empresa no Brasil. Dissertação de Mestrado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil.
Silveira, A. M. (2004). Governança Corporativa e Estruturas de Propriedade: Determinantes e Relação com o Desempenho de Empresas no Brasil. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil.
Silveira, A. M.; Barros, L. A.; Famá, R. (2003). Estrutura de governança e desempenho financeiro nas companhias abertas brasileiras - um estudo empírico. Caderno de Pesquisas em Administração da USP, 10(1), 57-71.
Stickney, C.; McGee, V. (1982). Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy, v. 1, p. 125-152.
Tang, T.; Firth, M. (2010). Can Book-Tax Differences Capture Earnings Management and Tax Management?Empirical Evidence from China. The International Journal of Accounting, 46(2), 175-204
Tang, T. Y. H. (2005). Book-Tax Differences, a Proxy for Earnings Management and Tax Management - Empirical Evidence from China. Recuperado em 26 julho, 2011, de http://ssrn.com/ abstract=872389
Wagner, J.; Stimpert, L.; Fubara, E. (1998). Board composition and organizational performance: two studies of insider/outsider effects. Journal of Management Studies, v. 35, p. 655-677.
Watts, R.; Zimmermann, J. (1986). Positive Accounting Theory. New Jersey: Prentice-Hall.
Weisbach, M. (1988). Outside directors and CEO turnover. Journal of Financial Economics, 20(1/2), 431-460.
Wilson, R. J. (2009). An examination of corporate tax shelter participants. The Accounting Review, 84(3), 969-999.
Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics, 40(2), 185-202.
Yin, G. (2003). How much do large public corporations pay?Estimating the effective tax rates of the S&P 500. Virginia Law Review, v. 89, p. 1793-1856.
