BTD


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BTD

A gene on chromosome 3p25 that encodes biotinidase, which recycles biotin by cleaving biocytin (biotin-lysine), a normal product of carboxylase degradation.
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The creditors are probably less concerned about the quality loss of earnings which results in low BTD level--than investors (Easton, Monahan, & Vasvari, 2009).
Each type of BTD offers different information about the quality of reported results (Tang & Firth, 2012).
No restante do artigo, revisou-se a literatura sobre a relevancia informacional da BTD, seguindo com a exposicao metodologica da base de dados, hipoteses de pesquisa e modelos adaptados a realidade brasileira.
The BTD comes from this misalignment between the accounting and tax standards and is considered as non-discretionary different or normal BTD (NBTD), assuming it is a non-opportunistic application of the law.
As far as I'm concerned, BTD 2011 was a passing phenomenon.
Diante do exposto, esta pesquisa tem como objetivo principal conhecer a composicao da diferenca entre os resultados contabeis e o resultado tributavel nas companhias abertas brasileiras de forma a verificar a relacao existente entre gerenciamento de resultado contabil (EM), gerenciamento de tributos (TM) e BTD, ou seja, buscar evidencias empiricas de que a diferenca entre o resultado contabil e o resultado tributavel possa ser explicada pelo gerenciamento de resultado contabil e/ou gerenciamento de tributos.