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Ejemplos de impuestos determinants of investment

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The process of data collection was based on the guidelines fixed in Abraham and Cox Information disclosure intensity can be evaluated through several approaches Arvidsson, , including the construction of a weighted or unweighted index metric Oliveira et al.

The information compliance index ICI for each company can be achieved through the quotient between the total of items disclosed by each company and the sum of items that should be disclosed to stakeholders, according to the particular standard under analysis. The first step in this research consists in achieving the compliance disclosure index for income taxes, based on the content of IAS Our unweighted index will be computed as follows:.

Y i j - Disclosure observed in company i for IAS j. This index will be integrated in a multiple linear regression model as a dependent variable. This is an unweighted index which assums that all items are considered with the same level of importance to many users of financial statements. The use of weighting factors would imply a previous study of the importance attributed by many users of information, for each of the elements considered. Thus, the results would be eventually biased by subjective factors.

In the first step, we have looked for the construction of a disclosure index on income taxes ICI. This index was included in the regression model as a dependent variable, illustrating the level of compliance about information disclosures, according to IAS Independent variables and corresponding signs are broadly supported by agency theory, legitimacy theory, contingency theory, and institutional theory Demski, ; Dowling and Pfeffer, ; Thomas, ; DiMaggio and Powell, , Reid and Smith, ; Guthrie et al, ; Chapman et al.

The literature review also supports our assumptions and variables signs, in particular, Cooke , Bushee and Noe , Barako et al. The dummy variable AUDIT assumes 1 if annual management report was certified by a Big4 auditing company and 0 otherwise. Companies are aggregated in seven activity sectors as follows: 1.

Consumer services and transportation; 2. Equipment and industry; 3. Construction and infrastructures; 4. Technologies and communications; 5. Consumer materials; 6. Petrol and energy; and 7. Media and advertising. In , the sector of consumer services and transportation integrates 11 companies The overall distribution by sector is evidenced in the graph below, for and , respectively.

In order to provide an integrated overview about the variables included in the research, we summarize in table 3 the basic descriptive measures such as minimum, maximum, mean, and standard deviation. This evolution is probably related to the financial crises including sovereign debts crises which have started in the latest In fact, the last years were marked by uncertainty and risk, reflected in an economic downturn as a result of the recession in many European economies, including Portugal.

The negative change in GDP has affected the stock market's volatility which has required companies the implementation of strategies towards the mitigation of negative effects Iatridis, ; CMVM, The systemic risk of the financial system is strongly associated with the risk of the banking sector as a whole. Thus, the contagion with all companies, in particular companies driven by stock markets, has generally leveraged that systemic risk, currently affecting the companies' performance indicators.

This evidence is consistent with the results achieved by Iatridis and Oliveira et al. Firms that are audited by a Big4 auditing company are likely to be more familiar with the requirements and content of IFRSs, and hence are able to provide a higher compliance level with accounting standards. The persistence of the sovereign debt crisis in some European countries, including Portugal, has pressured the monetary devaluation, however, less intense in the last two years of the analyzed period.

Although not statistically significant, DIM is positively associated with the index which corroborates the literature Lopes and Rodrigues, ; Mutawaa and Hewaidi, ; Dragu and Tudor, ; Iatridis, ; Devalle and Rizatto, Broadly, larger companies tend to disclose higher levels of information, in accordance with IAS 12, in order to respond to the increase in the stakeholders information needs.

This evidence is consistent with the results achieved by Oliveira et al. One of the main objectives in this research is to identify a set of variables that best explain the variance in the information disclosure level by the companies listed in the Euronext Lisbon. Furthermore, it also aims to provide the literature with additional insights in this scientific topic. Ordinary Least Squares OLS multiple regression were used to test the relationships between the various independent variables and control variable, and ICI.

Outliers were removed from the analysis. Audit company and activity sector evidences are consistent with evidences provided by Oliveira et al. Corroborating the evidence provided by Dragu and Tudor , an increase in debt rate DEB , in return on equity ROE and in return on assets ROA , it is associated to lower quantities of information disclosure and normative compliance. As already mentioned, this evidence can be associated with the economic systemic risk volatility CMVM, A positive association was also found between disclosure compliance level and company size, and sector of activity.

According to Iatridis , firms would provide IFRS-related information in order to reduce uncertainty and give assurance to domestic and foreign stakeholders about the quality of their financial reporting. Furthermore, the sector of activity signs positively with the level of information compliance. Lower compliance indexes rates are observed in consumer services and transportation sector, and in basic equipment and industry activities.

Although several variables are not statistically significant, the regression equation for is evidenced towards an integrated predictive outlook. The above equation can be used as a proxy to predict the compliance level of information disclosure on income taxes.

Most of the evidences achieved with current research corroborate other insights emerged from the literature review. However, the adoption of IFRSs is driven by multiple factors and affects the markets efficiency Morais and Fialho, ; Guggiola, ; Iatridis, Hence, those evidences arise as new knowledge insights in the scope of financial information disclosure levels, particularly in the scope of IAS Several insights about information disclosure have been produced over the last decades.

However, in globalized and volatile markets the topic relevance increases as a result of the businesses complexity and more decentralized stakeholders. Despite the complexity of the accounting harmonization process, strongly driven by markets uncertainty and risk, the compliance of information disclosure with international accounting standards is the most visible way to provide an outlook whether companies comply with their legal information disclosures obligations. Broadly, liabilities are potentially the most important inhibitor as far as stakeholders usually associate those liabilities to an overall risk level indicator.

In the context of sovereign debts crises and inherent economic systemic risk, companies tend to manage their information disclosures in order to mitigate the market volatility effects. Through a content analysis, an information compliance index on income taxes was computed for years and From an economically perspective, year points out the beginning of the sovereign debts crises in most European countries, including Portugal. The persistence of the sovereign debt crisis in some European countries, in particular in Portugal, has pressured the monetary devaluation in the last years, however, less intense since CMVM, This intense volatility in stock markets has affected the companies' performance and consequently, the accounting harmonization process, in particular the flow of information disclosure.

Thus, the information compliance index was subsequently regressed as the dependent variable with a set of independent variables such as size, profitability indicators, debt ratio, auditing, and activity sector. The models computed for both years are statistically significant, contrary to what occurs with some isolated variables.

Thus, the compliance level with IAS 12 is driven by financial and non-financial indicators. Extending the sample size, especially to other regulated markets Morais and Fialho, , could refine, on a reliable basis, those evidences and provide additional insights on the topic. As further research, a disclosure index should be computed for a large range of time, in order to evaluate the trend in the intensity disclosure procedures.

Thus, with years acting as a control variable, some economic effects could be observed and economically interpreted. Furthermore, specific detractors and enablers in the information disclosure behaviour can also be found if the analysis could be carried out for particular regions and countries. Abraham, S. Cox The British Accounting Review 39 3 : Al Shammari, B. Brown and A. Tarca An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council Member States.

The International Journal of Accounting 43 4 : Amir, E. Kirschenheiter and K. Willard The Valuation of Deferred Taxes. Contemporary Accounting Research 14 4 : Arrow, K. Essays in the theory of risk bearing. Chicago: Markham. Arvidsson, S. Disclosure of non-financial information in the annual reports. Journal of Intellectual Capital 12 2 : Ascioglu, A.

Hedge and G. Krishnan Earnings management and market liquidity. Review of Quantitative Finance and Accounting Basu, A. Lal, V. Srinivasan and R. Staelin Sales force compensation plans: An agency theoretic perspective. Marketing Science 4: Barako, D.

Hancock and H. Izan Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review 14 2 : Bohusova, H. Nerudova The Business Review 16 1 : Boone, J. Khurana and K. Raman Litigation Risk and Abnormal Accruals. Broberg, P. Tagesson and S. Collin What explains variation in voluntary disclosure?

A study of the annual reports of corporations listed on the Stockholm Stock Exchange. Journal of Management and Governance Bushee, B. Noe Corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research Chan, K. Jegadeesh and T. Sougiannis The Accrual Effect on Future Earnings.

Chaney, P. Jeter Accounting for Deferred Income Taxes: Simplicity? Accounting Horizons 3 2 : Chapman, C. Cooper and P. Miller Linking Accounting, Organizations, and Institutions. Chapman and P. Miller eds. Accounting Organizations and Institution. Oxford: University Press: Chou, D.

Gombola and F. Liu Earnings management and long run performance following private equity placements. Rue and A. Volkan The Journal of American Academy of Business 8 2 : Cooke, T. Regression analysis in accounting disclosure studies.

Accounting and Business Research 28 3 : Crawford, R. Weirich Fraud guidance for corporate counsel reviewing financial statements and reports. Journal of Financial Crime 18 4 : Cuzman, I. Dima and S. Dima IFRSs for financial instruments, quality of information disclosure and capital markets volatility: an empirical assessment for Eurozone.

Accounting and Management Information Systems 9 2 : Davenport, T. Prusak Boston: HBSP. Demski, J. A simple case of indeterminate financial reporting. Devalle, A. Rizatto DiMaggio, P. Powell American Sociological Association Dowling, J. Pfeffer Pacific Sociological Review 18 1 : Dragu, I. Tudor Developing an econometric model for measuring the evolution of information disclosure - IAS 23 Borrowing costs.

Annales Universitatis Apulensis Series Oeconimica 13 2 : Dretske, F. Eisenhardt, K. Control: Organizational and economic approaches. Management Science Agency theory: an assessment and review. Academy of Management Review 14 1 : Epstein, B.

Jermakowicz Fama, E. Agency problems and the theory of the firm. Journal of Political Economy Fontrodona, J. Sison Journal of Business Ethics Gray, R. Owen and C. Adams Accounting and accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice-Hall. Guggiola, G. Guthrie, J.

Petty, K. Yongvanich and F. Ricceri Journal of Intellectual Capital 5 2 : Holland, J. A grounded theory of corporate disclosure. Accounting and Business Research 35 3 : Iatridis, G. Managerial Auditing Journal 27 6 : International Financial Reporting Foundation Meckling Theory of the firm: managerial behaviour, agency costs, and ownership structure.

Journal of Financial Economics 3: Lev, B. Washington: Brooking. Lopes, I. Towards a complementary intangibles reporting approach. Measuring Business Excellence 14 4 : Lopes, P. Rodrigues Accounting for financial instruments: an analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting Kosnik, R. Greenmail: A study in board performance in corporate governance. Administrative Science Quarterly Kulik, B.

Marciukaityte, D. Szewczyk Financing Decisions and Discretionary Accruals: managerial manipulation or managerial over optimism. Review of Behavioural Finance 3: Meek, G. Roberts and S. Gray Factors influencing voluntary annual report disclosures by U. Journal of International Business Studies 26 55 : Mitnick, B. The theory of agency and organizational analysis. University of Pittsburgh. Bowie and E. Please click on the reason for your vote: This is not a good example for the translation above.

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I t is widely believed by policymakers and analysts in developing countries that public investment provides a significant stimulus to private investment and thereby serves as a powerful instrument of stabilization and growth policy.

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Ejemplos de impuestos determinants of investment The systemic risk of the financial system is strongly associated with the risk of the banking sector as a whole. This is an unweighted index which assums that all items are considered with the same level of importance to many users of financial statements. The Journal of American Academy of Business 8 2 : Adams In Korea, the relative cost of capital is found to have a strong positive efficiency effect on capital but only a weak negative substitution effect on investment; in India, both effects have the same sign as they do for Korea and are found to be strong.
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Ejemplos de impuestos determinants of investment Petty, K. As a result of the unquestionable advances in the information and communication technologies, many users forex rate mcb agents are more experienced with regard to the usefulness of the information. Thereafter, real GDP is higher; while public sector output increases, private sector output recovers from the initial crowding-out effects. Although the coefficients are not statistically significant, partly because the positive and negative effects offset each other, they were retained for the purpose of simulations. Khurana and K.
Land investment quotes stocks Journal of Business Ethics Based on that index, this paper also aims at the identification of variables that best fit with the dissemination level on income taxes. Journal of International Business Studies 26 55 : Those theories have specific determinants that embody the individual and collective behaviours. The planned private sector output is assumed to be a function of the current and past levels of output, as well as of the public sector capital stock.
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Get tips from Turbo based on your tax and credit data to help get you to where you want to be: Tax and credit data accessed upon your consent. Available in mobile app only. This product feature is only available for use until after you finish and file in a self-employed product. Los impuestos objetivos son aquellos en los que no se contemplan las circunstancias personales del contribuyente.

Los impuestos subjetivos son aquellos en los que si se tienen en cuenta las circunstancias personales del contribuyente. Por ejemplo, el Impuesto sobre Sucesiones y Donaciones. Impuestos progresivos. Por ejemplo, si mi base liquidable asciende a Son impuestos regresivos aquellos en los que el tipo de gravamen disminuye a medida que aumenta la base liquidable.

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Abhijit Sen Gupta at Asian Infrastructure Investment Bank Per capita income is a proxy for the overall development of the economy and is expected to La literatura sugiere que la recaudación de impuestos se ve Este estudio presenta ejemplos tomados de la muestra de paÃses con el fin de indicar. Table Investment, B y Decades, The CEM used an empirical study of the determinants of growth () pagos de impuestos. como por reglamentaciones especificas, como por ejemplo en la. This paper explores components of saving and investment in an income by domestic factors that have changed the supply of national saving relative to abierta con impuestos ad valórem sobre la producción interna y aranceles de importación. como por ejemplo la adopción de una tasa constante de crecimiento de la.