Moniz, Alexandre; Couto, Gualter; Pimentel, Pedro - In: Economies : open access journal 10 (2022) 9, pp. 1-12
Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant literature. This study investigates the impact of...
