Domingues e Pinho director is awarded for accounting research

Domingues e Pinho Contadores (DPC) director, Marluci Azevedo, honored by her academic work recognition, received on October 20 an award for the fifth position classification in the Accountant Gerard La Rocque Award. The ceremony, held at PUC-Rio, took place as part of AdCont 2017 - National Congress of Administration and Accounting schedule. Manuel Domingues e Pinho, DPC’s CEO, attended the event edition honoring Marluci’s professional conquer.

At the opportunity, Marluci also presented the work "Delay in Publishing Financial Statements - Financial and Fiscal Aggressiveness" to experts and researchers audience. The study was developed as a requirement for a Masters degree in Accounting, from FUCAPE, academic degree achieved by the author in August 2017. The thesis had Antonio Lopo Martinez guidance, PhD in Accounting and Economics and member of Tax Appeals Board - CARF.

Marluci explains that the research sought evidence on fiscal aggressiveness (effective rate lower than 34%), whereas Brazilian public company delay to publish their financial statements. Through empirical data analysis, the author could find that companies with an aggressive taxes planning take up to three days more to disclose their statements, comparing to other companies.

Each year, the Regional Accounting Council of Rio de Janeiro (CRC-RJ) Accountant Gerard La Rocque Award as an incentive to research in accounting profession technical and ethical level.