Concessão de crédito para empresas com divergência entre a contabilidade societária e a contabilidade fiscal

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dc.contributor.advisorPerera, Luiz Carlos Jacobpt_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/3386375141622007por
dc.contributor.authorVasconcelos, Tiago dept_BR
dc.creator.Latteshttp://lattes.cnpq.br/2401241784490468por
dc.date.accessioned2016-03-15T19:32:57Z
dc.date.accessioned2020-05-28T18:17:42Z
dc.date.available2016-02-23pt_BR
dc.date.available2020-05-28T18:17:42Z
dc.date.issued2015-08-12pt_BR
dc.description.abstractThis project was done under a Professional Masters in Accounting and reflects the study that was developed to try to solve a real problem. In many companies in the construction sector, there is a wide divergence between the corporate accounting and tax accounting, this because the revenue recognition occurs at different times, generating different reports. In this situation, it is possible that while the corporate accounting shows profit, tax books shows losses, this because it was recognized less revenue than the costs incurred in the period. This issue becomes a problem when the company needs to obtain credit from financial institutions, and these, when considering the disparity between the tax and corporate results, adopt a conservative prudential position and, considering the unfavorable tax result, deny the credit. The developed research was exploratory and qualitative method. Eight interviews were conducted in depth with credit managers of large financial corporations, chosen by for convenience because of the difficulty of access to these professionals. The technique used for the treatment of the data was content analysis, conducted with the support of NVivo software. After the material analysis from the interviews that reflected the views of credit managers, it was observed the need to improve credit analysis model for companies classified in the Middle Market segment. The main contribution of this research, to improve the general model of credit analysis, was the introduction in the financial analysis phase of a Bridge Report, report that aims to demonstrate the composition and equalization of differences between the corporate and tax accounting, thus allowing the Credit Manager make an conscious decision without the first bias.eng
dc.formatapplication/pdfpor
dc.identifier.citationVASCONCELOS, Tiago de. Concessão de crédito para empresas com divergência entre a contabilidade societária e a contabilidade fiscal. 2015. 148 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2015.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26323
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectcontabilidade societáriapor
dc.subjectcontabilidade fiscalpor
dc.subjectanálise de créditopor
dc.subjectrisco de créditopor
dc.subjectcorporate accountingeng
dc.subjecttax accountingeng
dc.subjectcredit analysiseng
dc.subjectcredit riskeng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3284/Tiago%20de%20Vasconcelos.pdf.jpg*
dc.titleConcessão de crédito para empresas com divergência entre a contabilidade societária e a contabilidade fiscalpor
dc.typeDissertaçãopor
local.contributor.board1Mendonça Neto, Octavio Ribeiro dept_BR
local.contributor.board2Lima, Fabiano Guastipt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/1431793297800110por
local.publisher.countryBRpor
local.publisher.departmentCiências Contábeispor
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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