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Navegando Ciências Contábeis por Autor "Amaral, Hudson Fernandes"
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- ItemA relação entre as características dos CEOs e a agressividade fiscal das empresas(Universidade Federal do Espírito Santo, 2019-07-02) Rodrigues, Jessica de Paula; Zanoteli, Eduardo Jose; https://orcid.org/0000-0001-9842-7990; http://lattes.cnpq.br/1290865242019993; https://orcid.org/; http://lattes.cnpq.br/8271322066498129; Amaral, Hudson Fernandes; https://orcid.org/0000-0001-8455-0285; http://lattes.cnpq.br/3459819354945294; Campos, Gabriel Moreira; https://orcid.org/0000-0002-1140-6570; http://lattes.cnpq.br/7357907494421042This research aims to study the relationship betwenn the professional charecteristics of the CEOs and company’s tax aggressiveness. The impact of brazilian taxation on the companies is widely discussed in the accounting literature. The dissatisfaction with the government return, along with the high tax expense inherent to the companies create a growing search to reduce the amount paid in taxes. Tax aggressiveness can be also defined as risky tax planning which uses loopholes in legislation to pay less taxes. To identify the level of tax aggressiveness fo the companies, three metrics were used: Cash Effective Tax Rate – Cash ETR, Book-tax Differences e Effective Tax Rate, widely used in the tax aggressiveness literature internationally. The study used binomial logistic reggression in order to identify the impacto f the CEOs professional charecteristics in company’s tax aggressiveness. The research sample consists of the companies in the brazilian stock, B3, and the information are from the years of 2010 to 2017. The results show that there is positive relation between the CEOs and tax aggressiveness, specially when experienced in administration board, graduated in accounting, economy and engeneering. The study implies that the subject must be put to further detailed research.
- ItemOS EFEITOS DOS ESTÁGIOS DO CICLO DE VIDA DA FIRMA SOBRE A MATURIDADE DA DÍVIDA(Universidade Federal do Espírito Santo, 2020-11-04) Bregonci, Leonardo Valter; Marques, Vagner Antonio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; https://orcid.org/; http://lattes.cnpq.br/; Amaral, Hudson Fernandes; https://orcid.org/; http://lattes.cnpq.br/; Maria Júnior, Elizeu; https://orcid.org/; http://lattes.cnpq.br/7515117984616885This work aims to analyze the effects of the different stages of the firm's life cycle on the capital structure and the debt maturity of the Brazilian companies listed in [B]³. Although the corporate finance literature presents relevant contributions on t
- ItemOs efeitos dos intangíveis nas previsões dos analistas financeiros(Universidade Federal do Espírito Santo, 2017-12-20) Gazoni Junior, Gilmar Gomes; Almeida, José Elias Feres de; Zanoteli, Eduardo José; Amaral, Hudson FernandesThis study investigates the relationship between intangibles and financial analysts’ forecasts and was motivated by the suggestion on literature, that intangibles can influence analysts' predictions, even though there is no consensus as to the direction of such influence. In this way, we tried to contribute by adding to the discussion evidence through other approaches adding the use of another proxy (Goodwill) of intangible and also the segregation of companies by the degree of intangibility and thus, observing the behavior for each intangible studied as well as the same proxy when to a greater or lesser degree. The general objective is to investigate the relationship between intangible assets and forecasts of financial analysts and specifically to analyze whether intangible assets influence the accuracy and dispersion of forecasts. To achieve the research objectives was used a sample of US nonfinancial firms from 1995 to 2016, and the main results found evidences that investments in R&D and recognized intangible assets are capable of improving analysts' forecasts. However, Goodwill was negatively related to analysts' forecasts by reducing accuracy and increasing the dispersion forecasts. In addition, when analyzed by the degree of intangibility, companies with a lower degree of R&D investment showed a reduction in accuracy and an increase in the dispersion of forecasts, while companies with a higher degree of investment in R&D showed an increase in accuracy and a reduction in the dispersion of forecasts. Thus, it was evidenced that there is an association between intangibles and predictions, but it is emphasized that the sign of this association depends on the intangible in question and also degree of intangibility.