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This&nbsp;research aimed to analyze whether companies that present greater tax&nbsp;aggressiveness have different levels of persistence of earnings components. We&nbsp;measured tax aggressiveness by two proxies:&nbsp;&nbsp;i) book-tax differences and ii) effective tax rates. The study period&nbsp;was between 2010 and 2016, involving Brazilian companies listed on B3. The Effective&nbsp;Tax Rate metric classified the most tax aggressive companies. The results&nbsp;showed that companies, when segregated by levels of tax aggressiveness, present&nbsp;differentiated earnings persistence in its components. It is noted that, in&nbsp;most tax-aggressive companies, tax profit becomes a determining factor for book&nbsp;income in the future period. This work contributes to the accounting literature&nbsp;by identifying the impact of taxation on the earnings quality, particularly in&nbsp;the earnings persistence, a fundamental requirement for greater managerial and&nbsp;tax predictability and a greater direction of value for companies.

The Study of Tax Aggressiveness and Earnings Persistence and its Components

Original Research 

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