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.

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information, compliance index, income taxes, Euronext Lisbon, auditing