{"id":"https://openalex.org/W1515917588","doi":null,"title":"Estudo sobre o Efeito das Elei\u00e7\u00f5es Presidenciais no Gerenciamento de Resultados de Empresas Atuantes em Setores Regulados","display_name":"Estudo sobre o Efeito das Elei\u00e7\u00f5es Presidenciais no Gerenciamento de Resultados de Empresas Atuantes em Setores Regulados","publication_year":2010,"publication_date":"2010-06-28","ids":{"openalex":"https://openalex.org/W1515917588","mag":"1515917588"},"language":"pt","primary_location":{"id":"pmh:oai:revistas.face.ufmg.br:article/882","doi":null,"is_oa":true,"landing_page_url":"https://revistas.face.ufmg.br/index/article/view/882","pdf_url":null,"source":{"id":"https://openalex.org/S4210219339","display_name":"Contabilidade Vista & Revista","issn_l":"0103-734X","issn":["0103-734X","2317-6806"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0103-734X","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revistas.face.ufmg.br/index/article/view/882","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031304267","display_name":"M\u00e1rcio de Souza e Silva","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"M\u00e1rcio de Souza e Silva","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052460789","display_name":"Fernando Caio Galdi","orcid":"https://orcid.org/0000-0001-6231-0010","observed_orcids":["https://orcid.org/0000-0001-6231-0010"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fernando Caio Galdi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6231-0010","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5075392808","display_name":"Arilda Magna Campagnaro Teixeira","orcid":"https://orcid.org/0000-0002-7697-0439","observed_orcids":["https://orcid.org/0000-0002-7697-0439"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Arilda Teixeira","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-7697-0439","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3472,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.88692526,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"21","issue":"2","first_page":"45","last_page":"68"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9959999918937683},{"id":"https://openalex.org/keywords/presidential-elections","display_name":"presidential elections","score":0.9139999747276306},{"id":"https://openalex.org/keywords/economic-regulation","display_name":"economic regulation","score":0.9179999828338623},{"id":"https://openalex.org/keywords/regulated-industries","display_name":"regulated industries","score":0.6710000038146973},{"id":"https://openalex.org/keywords/accruals","display_name":"accruals","score":0.6660000085830688},{"id":"https://openalex.org/keywords/earnings-manipulation","display_name":"earnings manipulation","score":0.4440000057220459},{"id":"https://openalex.org/keywords/public-attention","display_name":"public attention","score":0.6029999852180481},{"id":"https://openalex.org/keywords/brazilian-stock-market","display_name":"Brazilian stock market","score":0.5149999856948853},{"id":"https://openalex.org/keywords/ibovespa","display_name":"Bovespa","score":0.8109999895095825},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.46399998664855957}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5201207399368286},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4793980121612549},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44614049792289734},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.18167570233345032}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:revistas.face.ufmg.br:article/882","doi":null,"is_oa":true,"landing_page_url":"https://revistas.face.ufmg.br/index/article/view/882","pdf_url":null,"source":{"id":"https://openalex.org/S4210219339","display_name":"Contabilidade Vista & Revista","issn_l":"0103-734X","issn":["0103-734X","2317-6806"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0103-734X","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:redalyc.org:197014463003","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=197014463003","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Contabilidade Vista &amp; Revista (Brasil) Num.2 Vol.21","raw_type":"art\u00edculo cient\u00edfico"},{"id":"mag:1515917588","doi":null,"is_oa":true,"landing_page_url":"https://www.redalyc.org/pdf/1970/197014463003.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210219339","display_name":"Contabilidade Vista & Revista","issn_l":"0103-734X","issn":["0103-734X","2317-6806"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Contabilidade Vista & Revista","raw_type":null}],"best_oa_location":{"id":"pmh:oai:revistas.face.ufmg.br:article/882","doi":null,"is_oa":true,"landing_page_url":"https://revistas.face.ufmg.br/index/article/view/882","pdf_url":null,"source":{"id":"https://openalex.org/S4210219339","display_name":"Contabilidade Vista & Revista","issn_l":"0103-734X","issn":["0103-734X","2317-6806"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0103-734X","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16"},{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W1479849316","https://openalex.org/W1496372007","https://openalex.org/W1498895452","https://openalex.org/W1986187321","https://openalex.org/W2090650059","https://openalex.org/W2154582484","https://openalex.org/W2543427198","https://openalex.org/W2890038279","https://openalex.org/W2915465634","https://openalex.org/W3123086697","https://openalex.org/W3125111241"],"related_works":["https://openalex.org/W4313492651","https://openalex.org/W2475249292","https://openalex.org/W1494866098","https://openalex.org/W4391315835","https://openalex.org/W7061090115","https://openalex.org/W7113780058","https://openalex.org/W7125932116","https://openalex.org/W7141571014","https://openalex.org/W2986729173","https://openalex.org/W2107184811"],"abstract_inverted_index":{"This":[0],"paper":[1],"investigates":[2],"the":[3,12,35,47,73,77,87,100,106,119,122,139,147],"effects":[4],"of":[5,16],"economic":[6,28],"regulation":[7],"and":[8,59,61,67,80,93,144],"presidential":[9],"elections":[10],"on":[11,46,105],"earnings":[13,21,84],"management":[14,85],"behavior":[15],"Brazilian":[17],"companies.":[18],"We":[19,38,71],"analyze":[20],"management,":[22],"considering":[23],"companies":[24,42,101,143],"active":[25],"in":[26,112,121,138,146],"different":[27],"sectors,":[29],"more":[30],"specifically":[31],"those":[32],"regulated":[33,65,69],"by":[34,91,142],"federal":[36],"government.":[37],"looked":[39],"at":[40],"339":[41],"with":[43,102],"shares":[44],"listed":[45,104],"S\u00e3o":[48],"Paulo":[49],"Stock":[50],"Exchange":[51],"(Bovespa),":[52],"divided":[53],"into":[54,63],"four":[55],"periods:":[56],"1993-1995,":[57],"1997-1999,2001-2003":[58],"2005-2007,":[60],"grouped":[62],"highly":[64],"sectors":[66],"less":[68],"sectors.":[70],"gathered":[72],"financial":[74],"data":[75],"from":[76],"Economatica":[78],"database":[79],"analyzed":[81],"them":[82],"for":[83],"using":[86],"regression":[88],"model":[89],"proposed":[90],"Han":[92],"Wang":[94],"(1998).":[95],"The":[96],"results":[97,140],"suggest":[98],"that":[99],"stocks":[103],"Bovespa":[107],"manipulated":[108],"their":[109,116],"accounting":[110,148],"accruals":[111],"order":[113],"to":[114,133],"manage":[115],"earnings,":[117],"confirming":[118],"findings":[120],"international":[123],"literature":[124],"(HAN;":[125],"WANG,":[126],"1998;":[127],"CAHAN,":[128],"1992;":[129],"JONES,":[130],"1991),":[131],"according":[132],"which":[134],"public":[135],"attention":[136],"interferes":[137],"disclosed":[141],"therefore":[145],"information":[149],"they":[150],"disclose.":[151]},"counts_by_year":[{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2016-06-24T00:00:00"}
