de Carvalho Mauro, Luiz Claudio; Machado, Sergio Jurandyr; … - In: Journal of Accounting and Management Information … 24 (2025) 2, pp. 233-253
Research Question- Do Brazilian publicly-controlled banks pay less taxes than privately-controlled banks? Motivation- Common sense in society might assume that there is a principal-agent conflict whereby publicly-controlled banks would pay less taxes than privately-controlled banks. At the same...