Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Lopes, I. T. & Santos, F. D. (2014). Information Compliance Index on Income Taxes: a comparative analysis between 2008 and 2012. XVI Encuentro AECA. 1
Exportar Referência (IEEE) 
I. T. Lopes and F. D. Santos,  "Information Compliance Index on Income Taxes: a comparative analysis between 2008 and 2012", in XVI Encuentro AECA, Leiria, vol. 1, 2014
Exportar BibTeX 
@null{lopes2014_1775440207168,
	year = "2014",
	url = "http://www.aeca1.org/xviencuentroaeca/cd/3a.pdf"
}
Exportar RIS 
TY  - GEN
TI  - Information Compliance Index on Income Taxes: a comparative analysis between 2008 and 2012
T2  - XVI Encuentro AECA
VL  - 1
AU  - Lopes, I. T.
AU  - Santos, F. D.
PY  - 2014
CY  - Leiria
UR  - http://www.aeca1.org/xviencuentroaeca/cd/3a.pdf
AB  - In a globalized and competitive market, stakeholders demand for more and better information towards an integrated economic and financial business comprehensiveness. Income taxes arise as a normative field (IAS 12) in which stakeholders can perceive, from an accounting and fiscal perspective, current and potential returns. Based on the annual accounts of non financial listed companies in the Euronext Lisbon regulated market, a compliance index was performed on deferred taxes. As a dependent variable, it was regressed against performance and control indicators. Research evidences some variables that can predict the information disclosure compliance level, based on IAS 12 disclosure requirements.
ER  -