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This&nbsp;paper aimed to analyse whether tax aggressiveness increases the Company&nbsp;probability to incur in accounting and financial irregularities. It was used as&nbsp;a quantitative and descriptive methodology. To measure the aggressiveness level,&nbsp;it used General and Current Effective Tax Rate (ETR) and&nbsp;to estimate the results, Logit Regression. The population of this research were&nbsp;the Companies with shares on Stock Exchanges. The sample was the Brazilian&nbsp;Companies listed on B3 during de period 1999-2017, which corresponded to 4332&nbsp;observations. Is was divided into two groups: one for treatment, and another&nbsp;for control. In the first one, some Companies committed irregularities which&nbsp;were object of an Administrative Processes Judged by the Security and Exchange&nbsp;Commission (SEC); the second, comprising the Companies that did not commit&nbsp;irregularities. The Companies data were taken from Economatica. The results&nbsp;showed evidence that the lower the tax aggressiveness, the less likely it is to&nbsp;committing irregularities. In other words, the more aggressive the company, the&nbsp;more likely it is to commit irregularities. Additionally, for the surveyed&nbsp;sample, the financial irregularities are influenced most by tax aggressiveness.

NCAF.2021.05.04.pdf

Original Research 

NCAF.2021.05.04.xml

Tax Aggressiveness and Accounting and Financial Irregularities in Brazil

This paper aimed to identify which elements related to&nbsp;the corruption impact the Foreign Direct Investment (FDI) regarding developed&nbsp;and developing countries. In order to achieve this purpose, the member&nbsp;countries of the Economic Commission for Latin America and the Caribbean&nbsp;(ECLAC) and the Organisation for Economic Co-operation and Development (OECD)&nbsp;were analysed. It was a quantitative and descriptive survey, with a sample of&nbsp;78 countries and secondary data from 2012 to 2017. The results were estimated&nbsp;by Logistic Regression and Multiple Linear Regression, with Random Effects&nbsp;(RA), chosen by the Breusch-Pagan (1980) and Hausman (1978)&nbsp;tests. It was suggested that the corruption does not impact the inflow of FDI;&nbsp;however, being a developed country, with positive Gross Domestic Product (GDP)&nbsp;growth rates, and institutional quality, have positive impacts on the inflow of&nbsp;the FDI. Moreover, it showed that it is possible to accept, with 95% confidence,&nbsp;the following statement, the more developed a country is, the smaller its&nbsp;Capital inflow of FDI.

The Effects of Corruption on Foreign Investments in Developed and Developing Countries

mbrq.2020.16.03.xml