{"id":"https://openalex.org/W2288658740","doi":null,"title":"FACULDADE DE ECONOMIA, ADMINISTRA\u00c7\u00c3O E CONTABILIDADE. DEPARTAMENTO DE CONTABILIDADE E ATU\u00c1RIA PROGRAMA DE P\u00d3S-GRADUA\u00c7\u00c3O EM CONTROLADORIA E CONTABILIDADE Efeito Tribut\u00e1rio na Configura\u00e7\u00e3o do Sistema de Remunera\u00e7\u00e3o Gerencial","display_name":"FACULDADE DE ECONOMIA, ADMINISTRA\u00c7\u00c3O E CONTABILIDADE. DEPARTAMENTO DE CONTABILIDADE E ATU\u00c1RIA PROGRAMA DE P\u00d3S-GRADUA\u00c7\u00c3O EM CONTROLADORIA E CONTABILIDADE Efeito Tribut\u00e1rio na Configura\u00e7\u00e3o do Sistema de Remunera\u00e7\u00e3o Gerencial","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2288658740","mag":"2288658740"},"language":"pt","primary_location":{"id":"mag:2288658740","doi":null,"is_oa":false,"landing_page_url":"https://www.teses.usp.br/teses/disponiveis/12/12136/tde-05052015-101612/publico/ClaudioZaro.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070127180","display_name":"Cl\u00e1udio Soerger Zaro","orcid":"https://orcid.org/0000-0002-7069-4410","observed_orcids":["https://orcid.org/0000-0002-7069-4410"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Cl\u00e1udio Soerger Zaro","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-7069-4410","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039844902","display_name":"Andson Braga de Aguiar","orcid":"https://orcid.org/0000-0003-4034-4134","observed_orcids":["https://orcid.org/0000-0003-4034-4134"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Andson Braga de Aguiar","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-4034-4134","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5109325616","display_name":"S\u00e3o Paulo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S\u00e3o Paulo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.4787999987602234,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.4787999987602234,"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/T10797","display_name":"Accounting and Organizational Management","score":0.32199999690055847,"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/T10019","display_name":"Corporate Finance and Governance","score":0.03189999982714653,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-effects","display_name":"tax effects","score":0.8059999942779541},{"id":"https://openalex.org/keywords/executive-compensation","display_name":"executive compensation","score":0.7490000128746033},{"id":"https://openalex.org/keywords/pay-for-performance","display_name":"performance-based pay","score":0.45100000500679016},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.4410000145435333}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.37650468945503235}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2288658740","doi":null,"is_oa":false,"landing_page_url":"https://www.teses.usp.br/teses/disponiveis/12/12136/tde-05052015-101612/publico/ClaudioZaro.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":96,"referenced_works":["https://openalex.org/W118733132","https://openalex.org/W170417797","https://openalex.org/W176231830","https://openalex.org/W1274869024","https://openalex.org/W1485535210","https://openalex.org/W1500187511","https://openalex.org/W1541324150","https://openalex.org/W1546993880","https://openalex.org/W1551622374","https://openalex.org/W1553881653","https://openalex.org/W1571720745","https://openalex.org/W1575606059","https://openalex.org/W1586800968","https://openalex.org/W1596932290","https://openalex.org/W1840218356","https://openalex.org/W1916107193","https://openalex.org/W1919286222","https://openalex.org/W1977211709","https://openalex.org/W1983044690","https://openalex.org/W1992818968","https://openalex.org/W1996173507","https://openalex.org/W1996874724","https://openalex.org/W2005433282","https://openalex.org/W2006468167","https://openalex.org/W2007087334","https://openalex.org/W2008963510","https://openalex.org/W2009761479","https://openalex.org/W2015983411","https://openalex.org/W2017436468","https://openalex.org/W2018685614","https://openalex.org/W2027789534","https://openalex.org/W2036815312","https://openalex.org/W2041585309","https://openalex.org/W2046587412","https://openalex.org/W2048368617","https://openalex.org/W2049459972","https://openalex.org/W2049661928","https://openalex.org/W2052206436","https://openalex.org/W2056094853","https://openalex.org/W2056641237","https://openalex.org/W2065700694","https://openalex.org/W2071681097","https://openalex.org/W2073784867","https://openalex.org/W2078431931","https://openalex.org/W2080469745","https://openalex.org/W2084863125","https://openalex.org/W2087617121","https://openalex.org/W2087884262","https://openalex.org/W2090650059","https://openalex.org/W2092676342","https://openalex.org/W2098099714","https://openalex.org/W2104131326","https://openalex.org/W2106580408","https://openalex.org/W2109903271","https://openalex.org/W2121308228","https://openalex.org/W2122773981","https://openalex.org/W2125272611","https://openalex.org/W2125313549","https://openalex.org/W2125391154","https://openalex.org/W2132274712","https://openalex.org/W2136127799","https://openalex.org/W2142068729","https://openalex.org/W2147558664","https://openalex.org/W2149902237","https://openalex.org/W2152854236","https://openalex.org/W2169792015","https://openalex.org/W2170790204","https://openalex.org/W2171873193","https://openalex.org/W2180890748","https://openalex.org/W2266066457","https://openalex.org/W2272623199","https://openalex.org/W2299292626","https://openalex.org/W2321152901","https://openalex.org/W2323356144","https://openalex.org/W2333049154","https://openalex.org/W2340327690","https://openalex.org/W2565293620","https://openalex.org/W2739373427","https://openalex.org/W2752617332","https://openalex.org/W2768171365","https://openalex.org/W2789186062","https://openalex.org/W2890117207","https://openalex.org/W3022689532","https://openalex.org/W3121480616","https://openalex.org/W3121484812","https://openalex.org/W3121734384","https://openalex.org/W3122276354","https://openalex.org/W3122859634","https://openalex.org/W3123112712","https://openalex.org/W3124188395","https://openalex.org/W3124733635","https://openalex.org/W3124843136","https://openalex.org/W3125253199","https://openalex.org/W3125618819","https://openalex.org/W3135490280","https://openalex.org/W7136247963"],"related_works":["https://openalex.org/W2188425840","https://openalex.org/W2182690771","https://openalex.org/W2185713474","https://openalex.org/W7051631854","https://openalex.org/W2947459340","https://openalex.org/W7027552345","https://openalex.org/W7215627477","https://openalex.org/W2290126805","https://openalex.org/W2332357103","https://openalex.org/W2188096014"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}