{"id":"https://openalex.org/W2089803497","doi":"https://doi.org/10.4270/ruc.2012101","title":"GERENCIAMENTO DE RESULTADOS E A RELA\u00c7\u00c3O COM O LUCRO TRIBUT\u00c1VEL DAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO","display_name":"GERENCIAMENTO DE RESULTADOS E A RELA\u00c7\u00c3O COM O LUCRO TRIBUT\u00c1VEL DAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO","publication_year":2012,"publication_date":"2012-01-30","ids":{"openalex":"https://openalex.org/W2089803497","doi":"https://doi.org/10.4270/ruc.2012101","mag":"2089803497"},"language":"pt","primary_location":{"id":"doi:10.4270/ruc.2012101","doi":"https://doi.org/10.4270/ruc.2012101","is_oa":true,"landing_page_url":"https://doi.org/10.4270/ruc.2012101","pdf_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/2114/1851/","source":{"id":"https://openalex.org/S4210211170","display_name":"Revista Universo Cont\u00e1bil","issn_l":"1809-3337","issn":["1809-3337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210105683","host_organization_name":"Universidade Regional de Blumenau","host_organization_lineage":["https://openalex.org/I4210105683"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Universo Cont\u00e1bil","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/2114/1851/","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049778283","display_name":"Guilherme Pinto Rezende","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Guilherme Pinto Rezende","raw_affiliation_strings":["Universidade de Sao Paulo#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade de Sao Paulo#TAB#","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083426668","display_name":"S\u00edlvio Hiroshi Nakao","orcid":"https://orcid.org/0000-0003-3976-8407","observed_orcids":["https://orcid.org/0000-0003-3976-8407"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"S\u00edlvio Hiroshi Nakao","raw_affiliation_strings":["Universidade de Sao Paulo#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade de Sao Paulo#TAB#","institution_ids":["https://openalex.org/I17974374"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I17974374"],"apc_list":null,"apc_paid":null,"fwci":11.4006,"has_fulltext":true,"cited_by_count":27,"citation_normalized_percentile":{"value":0.97924754,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"06","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8618000149726868,"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":0.8618000149726868,"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":0.12110000103712082,"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":0.0035000001080334187,"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/earnings-management","display_name":"earnings management","score":0.9919999837875366},{"id":"https://openalex.org/keywords/taxable-income","display_name":"taxable income","score":0.843999981880188},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.5820000171661377},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5509999990463257},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.515999972820282},{"id":"https://openalex.org/keywords/economic-incentives","display_name":"economic incentives","score":0.5929999947547913},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6899999976158142},{"id":"https://openalex.org/keywords/brazilian-firms","display_name":"Brazilian companies","score":0.5180000066757202}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5996174812316895},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.48076555132865906},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3309573531150818},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.22434556484222412}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4270/ruc.2012101","doi":"https://doi.org/10.4270/ruc.2012101","is_oa":true,"landing_page_url":"https://doi.org/10.4270/ruc.2012101","pdf_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/2114/1851/","source":{"id":"https://openalex.org/S4210211170","display_name":"Revista Universo Cont\u00e1bil","issn_l":"1809-3337","issn":["1809-3337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210105683","host_organization_name":"Universidade Regional de Blumenau","host_organization_lineage":["https://openalex.org/I4210105683"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Universo Cont\u00e1bil","raw_type":"journal-article"},{"id":"pmh:oai:redalyc.org:117022715001","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=117022715001","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":"Revista Universo Cont\u00e1bil (Brasil) Num.1 Vol.8","raw_type":"art\u00edculo cient\u00edfico"}],"best_oa_location":{"id":"doi:10.4270/ruc.2012101","doi":"https://doi.org/10.4270/ruc.2012101","is_oa":true,"landing_page_url":"https://doi.org/10.4270/ruc.2012101","pdf_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/2114/1851/","source":{"id":"https://openalex.org/S4210211170","display_name":"Revista Universo Cont\u00e1bil","issn_l":"1809-3337","issn":["1809-3337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210105683","host_organization_name":"Universidade Regional de Blumenau","host_organization_lineage":["https://openalex.org/I4210105683"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Universo Cont\u00e1bil","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2089803497.pdf","grobid_xml":"https://content.openalex.org/works/W2089803497.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W1551622374","https://openalex.org/W2026948983","https://openalex.org/W2102635669","https://openalex.org/W2124824872","https://openalex.org/W2146237944","https://openalex.org/W2332108646","https://openalex.org/W3122367485","https://openalex.org/W3124907716","https://openalex.org/W3125693224","https://openalex.org/W4230336695"],"related_works":["https://openalex.org/W2235598470","https://openalex.org/W3080959557","https://openalex.org/W7000333502","https://openalex.org/W129013085","https://openalex.org/W2160443989","https://openalex.org/W4247609110","https://openalex.org/W2922124714","https://openalex.org/W2968911776","https://openalex.org/W7120842347","https://openalex.org/W1621554209"],"abstract_inverted_index":{"RESUMOEm":[0],"fun\u00e7\u00e3o":[1],"da":[2],"liga\u00e7\u00e3o":[3],"entre":[4],"a":[5,13,35],"contabilidade":[6],"financeira":[7],"para":[8,54,91],"fins":[9],"de":[10,17,20,25,40,49,75,77],"divulga\u00e7\u00e3o":[11],"e":[12],"tributa\u00e7\u00e3o":[14],"do":[15],"imposto":[16],"renda,":[18],"\u00e9":[19],"se":[21,61],"supor":[22],"que":[23],"a\u00e7\u00f5es":[24],"planejamento":[26],"tribut\u00e1rio":[27,44],"possam":[28],"interferir":[29],"na":[30,51],"informa\u00e7\u00e3o":[31,52],"cont\u00e1bil":[32,53],"divulgada.Com":[33],"isso,":[34],"busca":[36],"pelo":[37,69],"interesse":[38],"econ\u00f4mico":[39],"reduzir":[41],"o":[42,73],"\u00f4nus":[43],"pode":[45],"ter":[46],"representado":[47],"gerenciamento":[48,76],"resultados":[50,78],"divulga\u00e7\u00e3o.Este":[55],"estudo":[56],"tem":[57],"como":[58],"objetivo":[59],"verificar":[60],"os":[62],"incentivos":[63],"econ\u00f4micos":[64],"vinculados":[65],"\u00e0":[66],"tributa\u00e7\u00e3o,":[67],"medidos":[68],"lucro":[70],"tribut\u00e1vel,":[71],"afetaram":[72],"n\u00edvel":[74],"nas":[79],"1":[80],"Artigo":[81],"recebido":[82],"em":[83,87,89,93],"21.10.2010.Revisado":[84],"por":[85],"pares":[86],"14.01.2011.Reformulado":[88],"13.05.2011.Recomendado":[90],"publica\u00e7\u00e3o":[92],"18.05.":[94]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":5}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
