{"id":"https://openalex.org/W1991009268","doi":"https://doi.org/10.1590/s0034-75902012000500002","title":"Book-tax differences e gerenciamento de resultados no mercado de a\u00e7\u00f5es do Brasil","display_name":"Book-tax differences e gerenciamento de resultados no mercado de a\u00e7\u00f5es do Brasil","publication_year":2012,"publication_date":"2012-10-01","ids":{"openalex":"https://openalex.org/W1991009268","doi":"https://doi.org/10.1590/s0034-75902012000500002","mag":"1991009268"},"language":"pt","primary_location":{"id":"doi:10.1590/s0034-75902012000500002","doi":"https://doi.org/10.1590/s0034-75902012000500002","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s0034-75902012000500002","pdf_url":"https://www.scielo.br/j/rae/a/4dMZ5TvJCkzRFv7m7447YPx/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S203848637","display_name":"Revista de Administra\u00e7\u00e3o de Empresas","issn_l":"0034-7590","issn":["0034-7590","2178-938X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj","erih-plus","norway-1","poland-40","russia-white-list-2","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312246","host_organization_name":"Funda\u00e7\u00e3o Get\u00falio Vargas","host_organization_lineage":["https://openalex.org/P4310312246"],"host_organization_lineage_names":["Funda\u00e7\u00e3o Get\u00falio Vargas"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Administra\u00e7\u00e3o de Empresas","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.scielo.br/j/rae/a/4dMZ5TvJCkzRFv7m7447YPx/?lang=pt&format=pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088770638","display_name":"Felipe Ramos Ferreira","orcid":"https://orcid.org/0000-0002-0469-9176","observed_orcids":["https://orcid.org/0000-0002-0469-9176"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Felipe Ramos Ferreira","raw_affiliation_strings":["Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067865711","display_name":"Ant\u00f4nio Lopo Martinez","orcid":"https://orcid.org/0000-0001-9624-7646","observed_orcids":["https://orcid.org/0000-0001-9624-7646"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Antonio Lopo Martinez","raw_affiliation_strings":["Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5018087724","display_name":"F\u00e1bio Moraes da Costa","orcid":"https://orcid.org/0000-0002-2098-4006","observed_orcids":["https://orcid.org/0000-0002-2098-4006"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"F\u00e1bio Moraes da Costa","raw_affiliation_strings":["Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5022071756","display_name":"Renato Rovetta Passamani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Renato Rovetta Passamani","raw_affiliation_strings":["Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Funda\u00e7\u00e3o Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finan\u00e7as,  Brasil","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.9044,"has_fulltext":true,"cited_by_count":45,"citation_normalized_percentile":{"value":0.97442125,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"52","issue":"5","first_page":"488","last_page":"501"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9854000210762024,"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":0.9854000210762024,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.008999999612569809,"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":0.0008999999845400453,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/book-tax-differences","display_name":"book-tax differences","score":0.9850000143051147},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9779999852180481},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9900000095367432},{"id":"https://openalex.org/keywords/jones-model","display_name":"Jones model","score":0.5929999947547913},{"id":"https://openalex.org/keywords/bm-fbovespa","display_name":"BM&FBOVESPA","score":0.7160000205039978},{"id":"https://openalex.org/keywords/brazilian-stock-market","display_name":"Brazilian stock market","score":0.8849999904632568},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8209999799728394},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.8510000109672546}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6671127080917358},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4502536356449127},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.43311935663223267},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3625223636627197},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2466488480567932},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2288905680179596},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0}],"mesh":[],"locations_count":8,"locations":[{"id":"doi:10.1590/s0034-75902012000500002","doi":"https://doi.org/10.1590/s0034-75902012000500002","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s0034-75902012000500002","pdf_url":"https://www.scielo.br/j/rae/a/4dMZ5TvJCkzRFv7m7447YPx/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S203848637","display_name":"Revista de Administra\u00e7\u00e3o de Empresas","issn_l":"0034-7590","issn":["0034-7590","2178-938X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj","erih-plus","norway-1","poland-40","russia-white-list-2","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312246","host_organization_name":"Funda\u00e7\u00e3o Get\u00falio Vargas","host_organization_lineage":["https://openalex.org/P4310312246"],"host_organization_lineage_names":["Funda\u00e7\u00e3o Get\u00falio Vargas"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Administra\u00e7\u00e3o de Empresas","raw_type":"journal-article"},{"id":"pmh:oai:ojs.periodicos.fgv.br:article/30416","doi":null,"is_oa":true,"landing_page_url":"https://periodicos.fgv.br/rae/article/view/30416","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:FGV","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:scielo:S0034-75902012000500002","doi":null,"is_oa":true,"landing_page_url":"http://old.scielo.br/scielo.php?script=sci_arttext&amp;pid=S0034-75902012000500002","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Administra\u00e7\u00e3o de Empresas v.52 n.5 2012","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:fgv:eaerae:v:52:y:2012:i:5:a:30416","doi":null,"is_oa":false,"landing_page_url":"http://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/30416","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:americanae.aecid.es:2717635","doi":null,"is_oa":true,"landing_page_url":"http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-75902012000500002","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Administra\u00e7\u00e3o de Empresas v.52 n.5 2012","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:3b3aad64f8444f76b8196ef19aa21694","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/3b3aad64f8444f76b8196ef19aa21694","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RAE: Revista de Administra\u00e7\u00e3o de Empresas, Vol 52, Iss 5 (2012)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:be9b4520cf204c83ac231aaa7296760f","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/be9b4520cf204c83ac231aaa7296760f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RAE: Revista de Administra\u00e7\u00e3o de Empresas, Vol 52, Iss 5, Pp 488-501 (2012)","raw_type":"article"},{"id":"pmh:oai:redalyc.org:155124719002","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=155124719002","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":"RAE - Revista de Administra\u00e7\u00e3o de Empresas (Brasil) Num.5 Vol.52","raw_type":"art\u00edculo cient\u00edfico"}],"best_oa_location":{"id":"doi:10.1590/s0034-75902012000500002","doi":"https://doi.org/10.1590/s0034-75902012000500002","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s0034-75902012000500002","pdf_url":"https://www.scielo.br/j/rae/a/4dMZ5TvJCkzRFv7m7447YPx/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S203848637","display_name":"Revista de Administra\u00e7\u00e3o de Empresas","issn_l":"0034-7590","issn":["0034-7590","2178-938X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj","erih-plus","norway-1","poland-40","russia-white-list-2","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312246","host_organization_name":"Funda\u00e7\u00e3o Get\u00falio Vargas","host_organization_lineage":["https://openalex.org/P4310312246"],"host_organization_lineage_names":["Funda\u00e7\u00e3o Get\u00falio Vargas"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Administra\u00e7\u00e3o de Empresas","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","score":0.46000000834465027,"display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1991009268.pdf","grobid_xml":"https://content.openalex.org/works/W1991009268.grobid-xml"},"referenced_works_count":41,"referenced_works":["https://openalex.org/W129013085","https://openalex.org/W1494866098","https://openalex.org/W1499835603","https://openalex.org/W1532293896","https://openalex.org/W1601717704","https://openalex.org/W1603811794","https://openalex.org/W1966310543","https://openalex.org/W1968798434","https://openalex.org/W1969762223","https://openalex.org/W1971763123","https://openalex.org/W1986187321","https://openalex.org/W1986984203","https://openalex.org/W1996036764","https://openalex.org/W2012764608","https://openalex.org/W2013427125","https://openalex.org/W2026948983","https://openalex.org/W2038317287","https://openalex.org/W2046757114","https://openalex.org/W2067171170","https://openalex.org/W2097698345","https://openalex.org/W2113430743","https://openalex.org/W2120084007","https://openalex.org/W2132523504","https://openalex.org/W2145013535","https://openalex.org/W2147492035","https://openalex.org/W2161531238","https://openalex.org/W2254450225","https://openalex.org/W2332108646","https://openalex.org/W2582813897","https://openalex.org/W3121890812","https://openalex.org/W3123161311","https://openalex.org/W3123227524","https://openalex.org/W3123452386","https://openalex.org/W3124171564","https://openalex.org/W3124321936","https://openalex.org/W3124365414","https://openalex.org/W3124907716","https://openalex.org/W3125111241","https://openalex.org/W3125838763","https://openalex.org/W4230336695","https://openalex.org/W4231551045"],"related_works":["https://openalex.org/W2968911776","https://openalex.org/W7045640734","https://openalex.org/W7159671274","https://openalex.org/W7033472990","https://openalex.org/W2604251890","https://openalex.org/W2998214649","https://openalex.org/W4411979464","https://openalex.org/W3183614562","https://openalex.org/W2621074492","https://openalex.org/W1846844291"],"abstract_inverted_index":{"Este":[0],"estudo":[1],"verifica":[2],"a":[3,22,49,112],"rela\u00e7\u00e3o":[4,45],"entre":[5,48],"book-tax":[6],"differences":[7],"(BTD)":[8],"e":[9,33,51,84,92,111],"gerenciamento":[10],"de":[11,20,31,58,75,80,105,117,121],"resultado":[12],"em":[13,82,85,87],"companhias":[14],"listadas":[15],"na":[16,66],"BM&FBovespa":[17],"no":[18],"per\u00edodo":[19],"2005":[21],"2009.":[23],"Metodologicamente,":[24],"foram":[25,102],"empregadas":[26],"duas":[27],"abordagens:":[28],"(i)":[29],"distribui\u00e7\u00e3o":[30],"frequ\u00eancias":[32],"(ii)":[34],"accruals":[35,53,128],"discricion\u00e1rios":[36],"-":[37],"Modelo":[38],"Jones":[39],"Modificado.":[40],"Os":[41],"achados":[42],"indicam":[43],"uma":[44],"diretamente":[46],"proporcional":[47,124],"BTD":[50,81],"os":[52],"discricion\u00e1rios.":[54,129],"Foram":[55],"identificadas":[56],"evid\u00eancias":[57,104],"que":[59,106],"as":[60],"entidades":[61],"preponderantemente":[62],"gerenciam":[63],"seus":[64],"resultados":[65],"mesma":[67],"dire\u00e7\u00e3o":[68],"do":[69,89,99,114],"sinal":[70],"observado":[71],"da":[72,109],"BTD,":[73],"al\u00e9m":[74],"buscarem":[76],"apresentar":[77],"o":[78,107],"montante":[79],"n\u00edvel":[83,126],"varia\u00e7\u00e3o":[86],"torno":[88],"ponto":[90],"zero":[91],"desta":[93],"forma":[94,122],"evitar":[95],"sinalizar":[96],"baixa":[97],"qualidade":[98],"lucro.":[100],"Adicionalmente,":[101],"encontradas":[103],"tamanho":[108],"firma":[110],"ado\u00e7\u00e3o":[113],"regime":[115],"tribut\u00e1rio":[116],"transi\u00e7\u00e3o":[118],"est\u00e3o":[119],"relacionados":[120],"inversamente":[123],"ao":[125],"dos":[127]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
