Incentivos fiscais para a manipulação de resultados
: reporte fiscal de prejuízos

  • Sara Raquel Torres Gomes (Student)

Student thesis: Master's Thesis


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.
Date of Award9 Sept 2015
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorPaulo Alves (Supervisor)


  • Manipulation of results
  • Deferred tax assets (AID)
  • Deduction of tax losses


  • Mestrado em Auditoria e Fiscalidade

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