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Abstract(s)
O objetivo deste trabalho é analisar a realidade das empresas portuguesas e procurar perceber e compreender se as mesmas encontram vantagens na manipulação de resultados, contabilizando Ativos por Impostos Diferidos (AID) referentes a prejuízos fiscais, de forma a aumentar as suas rentabilidades e conseguindo usufruir da dedução de prejuízos fiscais reportados anteriormente.
O método de investigação utilizado assentou numa base comparativa, comparando as empresas que contabilizam (AID) e apresentam Resultados transitados (RT) negativos com as que não contabilizam AID nem apresentam RT, percebendo se as primeiras tinham mais incentivo para manipular resultados que as segundas. Para isso foi necessário definir amostras de estudo, amostra de controlo e as variáveis de interesse a analisar, de forma a detetar as diferenças entre elas, através de análises estatísticas descritivas e através de testes de hipóteses à média e mediana. Posteriormente, também se procedeu à estimação de um modelo econométrico. Após a análise das variáveis de rentabilidade definidas e dos resultados do modelo de estimação, poder-se-ia, prever à partida, que o que o trabalho propõe estudar seria facilmente comprovado, uma vez que as empresas ao contabilizaram AID relativos a prejuízos fiscais têm menos incentivo para manipular os resultados, beneficiando da dedução de prejuízos fiscais anteriormente reportados, todavia, os resultados obtidos não foram totalmente conclusivos.
The purpose of this work is to analyse the Portuguese companies’ reality and to understand if those companies obtain any advantage on manipulating results, recognizing deferred tax assets (AID) connected to tax losses, in order to increase their returns and taking advantage of the tax losses reported previously. The research method used was established on a comparative basis, comparing the companies that reports AID and do display negative results with the ones that do not account AID and do not have negative results, understanding if the first ones have had more incentives to manipulate results. For that purpose it was necessary to determine the analysis sample, the control sample and the relevant variables to examine, in order to detect the differences between them, through descriptive statistical analyses and testing hypotheses on the mean and media. Afterwards, an econometric model was also defined. After analysing the determined retuns variables and the results of the econometric model, it would be possible to predict that what this paper intends to study can be easily proven, considering that when the companies have less incentives to manipulate results when they account AID connected to tax losses and do beneficiate of tax losses deduction reported previously, however, the results obtained in this paper were not totally conclusive.
The purpose of this work is to analyse the Portuguese companies’ reality and to understand if those companies obtain any advantage on manipulating results, recognizing deferred tax assets (AID) connected to tax losses, in order to increase their returns and taking advantage of the tax losses reported previously. The research method used was established on a comparative basis, comparing the companies that reports AID and do display negative results with the ones that do not account AID and do not have negative results, understanding if the first ones have had more incentives to manipulate results. For that purpose it was necessary to determine the analysis sample, the control sample and the relevant variables to examine, in order to detect the differences between them, through descriptive statistical analyses and testing hypotheses on the mean and media. Afterwards, an econometric model was also defined. After analysing the determined retuns variables and the results of the econometric model, it would be possible to predict that what this paper intends to study can be easily proven, considering that when the companies have less incentives to manipulate results when they account AID connected to tax losses and do beneficiate of tax losses deduction reported previously, however, the results obtained in this paper were not totally conclusive.
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Keywords
Manipulação de resultados Ativos por impostos diferidos Dedução de prejuízos fiscais Manipulation of results Deferred tax assets (AID) Deduction of tax losses