Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-13
more affected by taxes, specifically cash flow or accruals. We estimate econometric regressions using panel data to test … temporary differences produce no statically significant effect. Furthermore, our results suggest that cash flow component …