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Earnings management as a determinant of choice between alternative income taxation regimes of small Portuguese companies

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Academic year: 2021

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Figure 1 – CIT assessment scheme in general regime
Figure 2 – Composition of subsamples by hypotheses
Table 2 - Number of companies by total revenues and income taxation regime
Table 4 reports that, considering companies’ activity, the coefficient of 0.04 is the most  frequent, representing 47 percent of the total sample
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