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A importância da auditoria nas Book-Tax Differences em Portugal: estudo entre pequenas, médias e grandes empresas
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Esta dissertação tem como principal objetivo estudar o comportamento das Book-Tax Differences (BTD) conforme a dimensão da empresa de forma a compreender, principalmente, se os valores médios variam consoante o papel da auditoria no core da empresa. Para tal, foi consultada a base de dados Sistema de Análise de Balanços Ibéricos (SABI) de modo a recolher a informação financeira relativa a 140 empresas portuguesas, em relação ao período compreendido entre 2018 e 2022.
Primeiramente, analisou-se se o valor médio das BTD varia conforme a dimensão da empresa. De seguida, foi feita uma análise para encontrar respostas sobre se o nível da auditoria exerce alguma variação significativa nos valores médios das BTD. Por fim, procuraram-se evidências através do modelo de regressão linear múltipla para se perceber se as variáveis como a dimensão, o endividamento, a rentabilidade do ativo, a taxa efetiva do imposto, a inflação e a auditoria influenciam significativamente as BTD.
Os resultados demonstraram que os valores médios das BTD variam significativamente consoante o nível da dimensão da empresa. Além disso, também ficou demonstrado que o nível médio das BTD variam significativamente com o nível de auditoria implementado. Relativamente às regressões, nas pequenas empresas conclui-se que a rentabilidade do ativo exerce uma influência positiva significativa na BTD ao contrário da taxa efetiva de impostos. Nas médias empresas, as BTD são influenciadas positivamente pela dimensão e pela rentabilidade do ativo, ao contrário da taxa efetiva de impostos que influencia negativamente a BTD. Finalmente, nas grandes empresas, as BTD são influenciadas positivamente pelo endividamento e pela auditoria, ao contrário da rentabilidade do ativo.
The main aim of this dissertation is to study the behaviour of BTD according to the size of the company and, above all, if the average values differ according to the role of the audit in the company's core. To this end, the Sistema de Análise de Balanços Ibéricos (SABI) database was accessed in order to collect financial information on 140 Portuguese companies for the period from 2018 to 2022. Firstly, we analysed if the average value of BTD varies according to the size of the company. Next, an analysis was made to find answers as to if the level of auditing has any significant variation on the average BTD values. Finally, we tried to find evidence using a multiple linear regression model to see if variables such as size, debt, return on assets, effective tax rate, inflation and auditing significantly influence BTD. The results showed that the average BTD values vary significantly depending on the size of the company. In addition, it was also shown that the average level of BTD varies significantly with the level of auditing implemented. With regard to the regressions, in small companies it is concluded that return on assets has a significant positive influence on BTD, unlike the effective tax rate. In medium-sized companies, BTD is positively influenced by size and return on assets, unlike the effective tax rate, which negatively influences BTD. Finally, in large companies, BTD are positively influenced by debt and auditing, unlike return on assets.
The main aim of this dissertation is to study the behaviour of BTD according to the size of the company and, above all, if the average values differ according to the role of the audit in the company's core. To this end, the Sistema de Análise de Balanços Ibéricos (SABI) database was accessed in order to collect financial information on 140 Portuguese companies for the period from 2018 to 2022. Firstly, we analysed if the average value of BTD varies according to the size of the company. Next, an analysis was made to find answers as to if the level of auditing has any significant variation on the average BTD values. Finally, we tried to find evidence using a multiple linear regression model to see if variables such as size, debt, return on assets, effective tax rate, inflation and auditing significantly influence BTD. The results showed that the average BTD values vary significantly depending on the size of the company. In addition, it was also shown that the average level of BTD varies significantly with the level of auditing implemented. With regard to the regressions, in small companies it is concluded that return on assets has a significant positive influence on BTD, unlike the effective tax rate. In medium-sized companies, BTD is positively influenced by size and return on assets, unlike the effective tax rate, which negatively influences BTD. Finally, in large companies, BTD are positively influenced by debt and auditing, unlike return on assets.
Descrição
Palavras-chave
Book-Tax Differences Determinantes Auditoria Pequenas e médias empresas Book-tax differences Determinantes Audity Small and médium enterprises