Evidências das origens do ativo fiscal diferido com base no CPC 32 e fatores explicativos: análise das empresas listadas no novo mercado na BM&FBOVESPA

Abstract

The present research aims to identify the origins of deferred tax assets established by CPC 32 and to analyze the explanatory factors in the companies listed in the Novo Mercado. The research is characterized as explanatory, documentary and quali-quanti, being composed of 74 Brazilian companies classified in the Novo Mercado level, from 2014 to 2016. The methodology used in the research was quali-quanti. The results show that 16 types of origins are evidenced in the statements of the companies listed in the Novo Mercado, from the 13 origins of deferred tax assets mapped in CPC 32, representing the disclosure level of 90.73%. Through regression with data in panels, it was observed that the explanatory variables of deferred tax assets in the financial statements of the companies listed in the Novo Mercado are: current liquidity, size 2 - total assets, indebtedness and general liquidity. It is suggested that companies tend to register higher AFD values when they have a higher current liquidity index and the general liquidity index reduces, and companies have higher AFD values when they have a higher debt ratio.