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Dr. TIAGO NASCIMENTO SLAVOV
Centro Universitário Álvares Penteado - FECAP

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0 Accounting
0 Cost Management
0 Management Control
0 Tax
0 Waste Management

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Journal article
Published: 12 February 2021 in Investment Management and Financial Innovations
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This study examines the association between tax aggressiveness and overconfidence in 277 Brazilian stock market listed companies from 2010 to 2017, with the supposition (based on optimal capital ownership structure theory) that the greater a manager’s overconfidence, the more aggressive the company’s tax decisions. Overconfidence is measured in an innovative way in which normalizing excess acquisitions and excess investments using the company’s market value and then combining these two variables with indebtedness to capture, more directly, the possible effects of overconfidence on the corporation’s operations. Tax aggressiveness is computed using a tax burden on earnings and value-added. The variables included in the model were obtained from data contained in the selected companies’ financial statements. Data analysis was performed by multiple linear regression. The parameters used combined and fixed effects methods to identify an association between tax aggressiveness and overconfidence. Data related to corporate governance, CEO’s characteristics, and capital concentration were used as control variables. The study’s main finding does not show any significant relationship between fiscal aggressiveness and overconfidence; however, they did show a significant association with tax aggressiveness, the company’s size, the return on shares, and the education level of the CEO. An interesting finding of the robustness tests is the stationarity of tax aggressiveness, which could partially explain the non-significance of the main finding.

ACS Style

Giovana Carrer; Tiago Slavov. Tax aggressiveness and CEO overconfidence in the stock market: Evidence from Brazil. Investment Management and Financial Innovations 2021, 18, 165 -176.

AMA Style

Giovana Carrer, Tiago Slavov. Tax aggressiveness and CEO overconfidence in the stock market: Evidence from Brazil. Investment Management and Financial Innovations. 2021; 18 (1):165-176.

Chicago/Turabian Style

Giovana Carrer; Tiago Slavov. 2021. "Tax aggressiveness and CEO overconfidence in the stock market: Evidence from Brazil." Investment Management and Financial Innovations 18, no. 1: 165-176.

Journal article
Published: 28 June 2020 in Sustainability
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The depletion of natural resources, the useful life of landfill sites, and the amount of garbage accumulating all challenge public policy to manage urban solid waste. We identified the economic potential for unused solid waste (HSW) in São Paulo in 2018 to be USD 637,633,836.04 through descriptive quantitative research and documentary analysis in the collected data. This amount comes from five sources, with the majority coming from internalizing private cost credits (45.58%), followed by recycling (42.21%), carbon credits (5.46%), refuse-derived fuel (3.77%), and organic compounds (2.98%). This potential assumes the implantation of waste sorting plants that generate jobs, reduce public expenses, and provide environmental benefits such as forest protection, water, and minerals. The environmentally adequate final destination of HSW constitutes an economic and socio-environmental measure that enables the reverse logistics of the business sector and urban sustainability. Consequently, the economic potential of HSW, generated from its sorting and marketing, could provide a positive contribution with the mitigation of environmental impacts, in addition to income generation and social inclusion.

ACS Style

Vilma Geni Slomski; Ivan Carlos Silva Lima; Valmor Slomski; Tiago Slavov. Pathways to Urban Sustainability: An Investigation of the Economic Potential of Untreated Household Solid Waste (HSW) in the City of São Paulo. Sustainability 2020, 12, 5249 .

AMA Style

Vilma Geni Slomski, Ivan Carlos Silva Lima, Valmor Slomski, Tiago Slavov. Pathways to Urban Sustainability: An Investigation of the Economic Potential of Untreated Household Solid Waste (HSW) in the City of São Paulo. Sustainability. 2020; 12 (13):5249.

Chicago/Turabian Style

Vilma Geni Slomski; Ivan Carlos Silva Lima; Valmor Slomski; Tiago Slavov. 2020. "Pathways to Urban Sustainability: An Investigation of the Economic Potential of Untreated Household Solid Waste (HSW) in the City of São Paulo." Sustainability 12, no. 13: 5249.