Relação entre book-tax differences e conservadorismo contábil : um estudo das companhias abertas de países da América Latina

Abstract

This research aimed to observe the relationship between the book-tax differences (BTD) and the accounting conservatism. The objective of the research was to establish the relationship between conservatism and the types of BTD. The study observed the data of public companies listed in Latin America, considering the period between 2004 and 2013. The analysis was performed with the modification and application of the Basu (1997) model, and the data were configured in panel. The results of this research lead to the understanding that all formats of BTD (temporary, permanent, and also at high values to the positive and negative format) provide information on the conservatism regarding taxable income (LT) and financial (LAIR). It was identified that Latin America companies has less unconditional relationship between conservatism and BTD types, suggesting that the information reported by them are not associated with management practices, which could harm the users to use it for decision making. For the conditional conservatism was not identified higher relation to the types of BTD, considering this relationship with higher quality for financial information was not possible to see it for Latin American companies.