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O objetivo deste artigo é analisar os avanços na literatura empírica sobre as informações fornecidas pelas diferenças contábil-fiscais. O artigo se concentra nas BTD totais, pois elas representam a métrica mais abrangente dessas diferenças. Foram selecionados dez estudos empíricos publicados entre 2014 e 2024, que utilizam as BTD totais como variável independente. Foi realizada uma análise qualitativa da fonte de dados, do uso de variáveis dependentes, dos resultados dos estudos empíricos e da mensuração das variáveis. Os resultados mostram que há um interesse persistente em estudar as informações fornecidas pelas diferenças contábil-fiscais ao mercado, especialmente no que se refere à persistência do resultado, embora novas métricas para esse resultado sejam propostas. Além disso, alguns estudos avaliam se as BTD fornecem informações sobre o risco e o valor das empresas. O estudo das informações fornecidas aos credores também continua, adicionando novas variáveis, como a estrutura de capital. No entanto, o interesse em estudar as informações fornecidas às autoridades fiscais sobre planejamento tributário agressivo tem diminuído. Observa-se que, devido à escassez de dados, tanto as diferenças contábil-fiscais totais quanto diversas variáveis dependentes são estimadas utilizando diferentes proxies. Estudos futuros devem avaliar essas métricas para reduzir a heterogeneidade. Também é necessário avaliar as diferenças nas informações fornecidas pelas diferenças contábeis-fiscais com base em seu sinal (negativo ou positivo), bem como em seus dois componentes: diferenças temporárias e diferenças permanentes.
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