{"id":24156,"date":"2016-01-16T09:41:32","date_gmt":"2016-01-16T09:41:32","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=24156"},"modified":"2016-02-15T14:15:42","modified_gmt":"2016-02-15T14:15:42","slug":"51-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=24156","title":{"rendered":"51# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong> Ant\u00f3nio Dias, Carlos Pinto, Jo\u00e3o Batista, Maria Elisabete Neves
\nT\u00edtulo: <\/strong>Signaling Tax Evasion, Financial Ratios and Cluster Analysis
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02016, Jan.
\nP\u00e1ginas:<\/strong> 34
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>3868 kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>A presente investiga\u00e7\u00e3o pretende desenvolver uma metodologia de an\u00e1lise de dados que atrav\u00e9s da utiliza\u00e7\u00e3o de indicadores financeiros permita identificar pr\u00e1ticas de relato financeiro fraudulento e eventual evas\u00e3o fiscal.
\nTrata-se de um estudo de car\u00e1cter explorat\u00f3rio em que s\u00e3o utilizadas t\u00e9cnicas estat\u00edsticas apropriadas \u00e0 extrac\u00e7\u00e3o e tratamento de dados, designadamente a An\u00e1lise Cluster, com o objectivo de agrupar as observa\u00e7\u00f5es em grupos homog\u00e9neos em fun\u00e7\u00e3o de caracter\u00edsticas que indiciem incumprimento fiscal.
\nForam utilizados os dados declarados por empresas que nos exerc\u00edcios de 2010 e 2011 operaram no sector dos Minerais de Constru\u00e7\u00e3o - Extrac\u00e7\u00e3o e Fabrica\u00e7\u00e3o.
\nAnalisamos nove indicadores financeiros que consideram caracter\u00edsticas relacionadas com a rentabilidade, liquidez e actividade, capazes de sinalizar eventual manipula\u00e7\u00e3o dos elementos contabil\u00edsticos e consequente relato financeiro fraudulento.
\nOs resultados validam a metodologia utilizada e apontam para a exist\u00eancia de capacidade classificat\u00f3ria em quatro das vari\u00e1veis estudadas o que permite a constru\u00e7\u00e3o de grupos homog\u00e9neos que podem ser utilizados para identificar as empresas devem ser alvo de auditoria fiscal.<\/p>\n

\"Texto<\/a>This research intends to develop a methodology for analyzing data through the use of financial indicators to classify taxpayers according the risk of possible tax evasion.
\nWe have used the data reported by companies in the years 2010 and 2011 operated in a specific sector, which is Construction Minerals - Extraction and Fabrication.
\nThis study by using the Cluster Analysis intends to classify the observations into homogeneous groups according to their characteristics which suggest tax evasion. We have considered, according to recent literature, characteristics related with profitability, liquidity and activity to signal a possible manipulation of accounting data and subsequent fraudulent financial reporting.
\nThe results point out the existence of classificatory capacity in four variables. Specifically, our evidence proposes the construction of homogeneous groups which can then be used to identify companies to be tax auditing.<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

\u00c9 permitida<\/strong>\u00a0a importa\u00e7\u00e3o gratuita.<\/em>
\n\u00c9 permitida<\/strong>\u00a0a c\u00f3pia de partes deste documento, sem qualquer modifica\u00e7\u00e3o, para utiliza\u00e7\u00e3o individual. A reprodu\u00e7\u00e3o de partes do seu conte\u00fado \u00e9 permitida exclusivamente em documentos cient\u00edficos, com indica\u00e7\u00e3o expressa da fonte.
\nN\u00e3o \u00e9 permitida<\/strong>\u00a0qualquer utiliza\u00e7\u00e3o comercial. N\u00e3o \u00e9 permitida a sua disponibiliza\u00e7\u00e3o atrav\u00e9s de rede electr\u00f3nica ou qualquer forma de partilha electr\u00f3nica.
\nEm caso de d\u00favida<\/strong>\u00a0ou pedido de autoriza\u00e7\u00e3o, contactar directamente o OBEGEF.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autores: Ant\u00f3nio Dias, Carlos Pinto, Jo\u00e3o Batista, Maria Elisabete Neves T\u00edtulo: Signaling Tax Evasion, Financial Ratios and Cluster Analysis Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02016, Jan. P\u00e1ginas: 34 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 3868 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-24156","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/24156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24156"}],"version-history":[{"count":3,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/24156\/revisions"}],"predecessor-version":[{"id":24161,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/24156\/revisions\/24161"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}