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Manipulação de resultados por subfaturação em empresas de produção de azeite

2023Conference paper Open access
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dc.contributor.authorEsteves, Tatiana Filipa Rodrigues
dc.contributor.authorAlves, Jorge
dc.date.accessioned2023-03-20T12:09:47Z
dc.date.available2023-03-20T12:09:47Z
dc.date.issued2023
dc.description.abstractPurpose: The present study seeks to analyze, in a sample of Portuguese companies, the existence of under-invoicing in olive oil production companies.This topic arose from reading the 2019 Report on Activities Developed to CombatFraud and Tax and Customs Evasion, published in June 2020 by the Tax and Customs Authority (AT), in which the olive oil sector is considered one of the risk sectors. According to the report, an operation called “Fio de Azeite” Action was initiated with the purpose of combating tax fraud in this type of activity. Methodology: In order to perform the study, a literature review was carried out focused on the earnings management, namely definitions, incentives to practice it and models for its detection. Data collection was done through the SABI database, relating to companies in the olive oil production sector, with CAE 10412 in the period from 2015 to 2020. In order to draw the necessary conclusions, Roychowdhury's (2006) model of real earnings management was used, in a first phase, to classify companies as under-invoicing manipulators and, in a second phase, a model estimated by Ordinary Least Squares (OLS) to assess whether companies resort to under-invoicing to minimize the payment of taxes to the State. Results: The results obtained show that companies producing olive oil resort to under-invoicing in order to minimize the payment of taxes, which is in line with the assumptions of AT. Originality: As far as is known, the present study is one of the few that attests, using the methodology available in the literature to identify practices of earnings manipulation due to underbilling, the results of an action developed by AT.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationEsteves, Tatiana; Alves, Jorge (2023). Manipulação de resultados por subfaturação em empresas de produção de azeite. In International Workshop Accounting and Taxation (IWAT2023). Porto. p. 300-313pt_PT
dc.identifier.doihttps://doi.org/10.58869/01pt_PT
dc.identifier.issn978-989-54164-6-2
dc.identifier.urihttp://hdl.handle.net/10198/27847
dc.language.isoporpt_PT
dc.peerreviewedyespt_PT
dc.publisherISAG - EUROPEAN BUSINESS SCHOOLpt_PT
dc.relation.publisherversionhttps://iwat23.isag.pt/en/book-of-proceedings/pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectEarnings managementpt_PT
dc.subjectUnder-invoicingpt_PT
dc.subjectOlive oil sectorpt_PT
dc.subjectTaxpt_PT
dc.subjectTax authoritypt_PT
dc.titleManipulação de resultados por subfaturação em empresas de produção de azeitept_PT
dc.typeconference paper
dspace.entity.typePublication
oaire.citation.conferencePlacePortopt_PT
oaire.citation.endPage313pt_PT
oaire.citation.startPage300pt_PT
oaire.citation.titleInternational Workshop Accounting and Taxation (IWAT2023)pt_PT
person.familyNameAlves
person.givenNameJorge
person.identifier.ciencia-id2718-FF3E-8B6B
person.identifier.orcid0000-0002-5168-8795
person.identifier.ridW-4214-2017
person.identifier.scopus-author-id57197042752
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
relation.isAuthorOfPublication21573167-7f60-4b0c-9777-f75aa3b53025
relation.isAuthorOfPublication.latestForDiscovery21573167-7f60-4b0c-9777-f75aa3b53025

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