Agressividade Tribut Ria E Sua Influ Ncia Na Pol Tica De Dividendos No Mercado Brasileiro
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Agressividade Tribut Ria E Sua Influ Ncia Na Pol Tica De Dividendos No Mercado Brasileiro
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Author : Eduardo Manfroi Rosito
language : pt-BR
Publisher: Editora Dialética
Release Date : 2024-05-09
Agressividade Tribut Ria E Sua Influ Ncia Na Pol Tica De Dividendos No Mercado Brasileiro written by Eduardo Manfroi Rosito and has been published by Editora Dialética this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-05-09 with Law categories.
A obra de Eduardo Manfroi Rosito estabelece um marco nos estudo de gestão tributária, explorando com profundidade o tema da agressividade fiscal e suas consequências para as políticas de dividendos das empresas listadas na B3. Utilizando métodos econométricos avançados para a análise de dados históricos, o autor fornece uma perspectiva valiosa sobre como as decisões tributárias influenciam não só o desempenho financeiro das empresas, mas também a percepção de valor pelos acionistas e investidores. Em um contexto de intensificação da fiscalização tributária e debates acirrados sobre a ética do planejamento tributário, a obra de Rosito destaca-se por sua precisão e solidez dos dados apresentados, estimulando os leitores a formarem suas próprias opiniões a partir de evidências concretas. O aspecto interdisciplinar do livro é uma das suas contribuições mais significativas, atravessando várias áreas do conhecimento para mostrar, empiricamente, os efeitos da gestão tributária sobre as decisões de dividendos. Essa análise requer uma visão mais ampla que vai além das barreiras convencionais das disciplinas acadêmicas. Com o objetivo de preencher uma importante lacuna na literatura existente, o livro apresenta um estudo detalhado e atualizado que não somente promove o debate intelectual, mas também oferece a profissionais de variados setores — de empresários e contabilistas a advogados e policymakers — um entendimento mais abrangente sobre o assunto.
Accounting For Income Taxes
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Author : John R. Graham
language : en
Publisher: Now Pub
Release Date : 2012-11-09
Accounting For Income Taxes written by John R. Graham and has been published by Now Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-09 with Business & Economics categories.
Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.
The State And Capital In China
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Author : Renildo Souza
language : en
Publisher: Büchner-Verlag
Release Date : 2021-12-16
The State And Capital In China written by Renildo Souza and has been published by Büchner-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-16 with Political Science categories.
The State and Capital in China offers a critical interpretation of Chinese recent history, scrutinizing the political and economic turnaround post-1978. It analyzes the dynamics of the party-state system, the de-collectivization of agriculture, the liberalization of the labor market, the rise of private sector, the crucial role of the global market, the new social exploitation, and the prospects for China. In the near future, it will no longer be possible to maintain current gigantic investment levels that feed its high economic growth. Global competition, technological dispute, and the downward pressure of overaccumulation on the rate of profit are all significant limits to Chinese current economic model. The immense inequalities in income and wealth have been fuelling protest and worker strikes, while environmental damage limits natural resources availability. The problems of Chinese capitalism discussed in this book have been exacerbated by the new cold war unleashed by the United States. Building on the theory of uneven and combined development, this book assesses the Chinese development, refusing the economism often present in appraisals of this theme. Worker struggles and progressive forces can benefit from this research on the nature and implications of the transformations in the world's second largest economy and a new superpower.
The Age Of Unproductive Capital
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Author : Ladislau Dowbor
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2018-12-11
The Age Of Unproductive Capital written by Ladislau Dowbor and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-11 with Social Science categories.
This book offers a very direct and readable analysis of the main challenges facing our societies today, such as reducing inequality, protecting the planet, and in particular mobilizing our financial resources which linger in tax havens and feed speculation, instead of funding the sustainable development we need. It precisely considers the most important factors, including corporate governance, financialization, capturing political power, and the limits to adequate national economic policies in a world dominated by global finance. The book’s presentation of how sensible and productive policies are dismantled will be highly interesting for the international community, whether in the academic, corporate or government spheres.
Stigma
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Author : Erving Goffman
language : en
Publisher: Simon and Schuster
Release Date : 2009-11-19
Stigma written by Erving Goffman and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-19 with Psychology categories.
The author of The Presentation of Self in Everyday Life analyzes a person’s feelings about himself and his relationship to people society calls “normal.” Stigma is an illuminating excursion into the situation of persons who are unable to conform to standards that society calls normal. Disqualified from full social acceptance, they are stigmatized individuals. Physically deformed people, ex-mental patients, drug addicts, prostitutes, or those ostracized for other reasons must constantly strive to adjust to their precarious social identities. Their image of themselves must daily confront, and be affronted by, the image others reflect back to them. Drawing extensively on autobiographies and case studies, sociologist Erving Goffman analyzes the stigmatized person’s feelings about himself and his relationship to “normals” He explores the variety of strategies stigmatized individuals employ to deal with the rejection of others, and the complex sorts of information about themselves they project. In Stigma, the interplay of alternatives the stigmatized individual must face every day is brilliantly examined by one of America’s leading social analysts. “This short book established the conceptual understanding of stigma that continues to buttress contemporary sociological thinking.” —Sociological Review
The Great Transformation
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Author : Karl Polanyi
language : en
Publisher: Penguin Classics
Release Date : 2024-06-20
The Great Transformation written by Karl Polanyi and has been published by Penguin Classics this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-20 with Business & Economics categories.
'One of the most powerful books in the social sciences ever written. ... A must-read' Thomas Piketty 'The twentieth century's most prophetic critic of capitalism' Prospect Karl Polanyi's landmark 1944 work is one of the earliest and most powerful critiques of unregulated markets. Tracing the history of capitalism from the great transformation of the industrial revolution onwards, he shows that there has been nothing 'natural' about the market state. Instead of reducing human relations and our environment to mere commodities, the economy must always be embedded in civil society. Describing the 'avalanche of social dislocation' of his time, Polanyi's hugely influential work is a passionate call to protect our common humanity. 'Polanyi's vision for an alternative economy re-embedded in politics and social relations offers a refreshing alternative' Guardian 'Polanyi exposes the myth of the free market' Joseph Stiglitz With a new introduction by Gareth Dale
Sapiens
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Author : Yuval Noah Harari
language : en
Publisher: Random House
Release Date : 2014-09-04
Sapiens written by Yuval Noah Harari and has been published by Random House this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-04 with History categories.
'Interesting and provocative... It gives you a sense of how briefly we've been on this Earth' Barack Obama What makes us brilliant? What makes us deadly? What makes us Sapiens? One of the world's preeminent historians and thinkers, Yuval Noah Harari challenges everything we know about being human. Earth is 4.5 billion years old. In just a fraction of that time, one species among countless others has conquered it: us. In this bold and provocative book, Yuval Noah Harari explores who we are, how we got here and where we're going. **ONE OF THE GUARDIAN'S 100 BEST BOOKS OF THE 21st CENTURY** PRAISE FOR SAPIENS: 'Jaw-dropping from the first word to the last... It may be the best book I've ever read' Chris Evans 'Startling... It changes the way you look at the world' Simon Mayo 'I would recommend Sapiens to anyone who's interested in the history and future of our species' Bill Gates
Oecd G20 Base Erosion And Profit Shifting Project Mandatory Disclosure Rules Action 12 2015 Final Report
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Author : Oecd
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2015-10-20
Oecd G20 Base Erosion And Profit Shifting Project Mandatory Disclosure Rules Action 12 2015 Final Report written by Oecd and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-20 with categories.
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
The Economic Growth Of Brazil
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Author : Celso Furtado
language : en
Publisher: University of California Press
Release Date : 2021-06-25
The Economic Growth Of Brazil written by Celso Furtado and has been published by University of California Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-25 with Business & Economics categories.
This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1963.
Good Dames
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Author : James Parish
language : en
Publisher:
Release Date : 2016-08-23
Good Dames written by James Parish and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-23 with categories.
Part of the Encore Film Book Classics series, this is a reprint of the original text to Good Dames by James Robert Parish. The faces, the voices, and the acting styles of Eve Arden, Agnes Moorehead, Angela Lansbury, Thelma Ritter, and Eileen Hackett have long been familiar to many people, but how many star-watchers could match the name to the performer? These five talented women are celebrated for their fine "supporting character" roles, but often the public has been ill-acquainted with them as people. Good Dames delves into the remarkable careers of these extraordinarily creative women, providing new insight into their professional and personal lives. Each of the five actresses has a full chapter devoted to her, and each chapter contains a detailed filmography of the subject's impressive output of movies. In addition, this volume provides a comprehensive survey of each actress's stage, radio, and television careers, with reviews of these ventures and quotations by the women themselves. These ladies have been seen for many years in films and on television, and this book celebrates their many impressive career achievements. These "Good Dames" have been among the most highly respected and best paid character players in show business, yet often they have not received the full critical attention or publicity of less talented actresses. In Good Dames each of these unique performers receive a long-needed appraisal of their extraordinary careers.