{"id":"https://openalex.org/W2895220173","doi":"https://doi.org/10.1590/1808-057x201806530","title":"Accounting conservatism in complex companies","display_name":"Accounting conservatism in complex companies","publication_year":2018,"publication_date":"2018-10-06","ids":{"openalex":"https://openalex.org/W2895220173","doi":"https://doi.org/10.1590/1808-057x201806530","mag":"2895220173"},"language":"en","primary_location":{"id":"doi:10.1590/1808-057x201806530","doi":"https://doi.org/10.1590/1808-057x201806530","is_oa":true,"landing_page_url":"https://doi.org/10.1590/1808-057x201806530","pdf_url":"http://www.scielo.br/pdf/rcf/v30n79/1808-057X-rcf-1808-057x201806530.pdf","source":{"id":"https://openalex.org/S2736592181","display_name":"Revista Contabilidade & Finan\u00e7as","issn_l":"1519-7077","issn":["1519-7077","1808-057X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312331","host_organization_name":"University of S\u00e3o Paulo","host_organization_lineage":["https://openalex.org/P4310312331"],"host_organization_lineage_names":["University of S\u00e3o Paulo"],"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 Contabilidade &amp; Finan\u00e7as","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.scielo.br/pdf/rcf/v30n79/1808-057X-rcf-1808-057x201806530.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031273216","display_name":"Alini da Silva","orcid":"https://orcid.org/0000-0002-7043-5566","observed_orcids":["https://orcid.org/0000-0002-7043-5566"]},"institutions":[{"id":"https://openalex.org/I4210105683","display_name":"Universidade Regional de Blumenau","ror":"https://ror.org/01nsn0t21","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210105683"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Alini da Silva","raw_affiliation_strings":["Universidade Regional de Blumenau, Brazil","Universidade Regional de Blumenau, Programa de Pos-Graduacao em Ciencias Contabeis, Blumenau, SC, Brazil"],"raw_orcid":"https://orcid.org/0000-0002-7043-5566","affiliations":[{"raw_affiliation_string":"Universidade Regional de Blumenau, Brazil","institution_ids":["https://openalex.org/I4210105683"]},{"raw_affiliation_string":"Universidade Regional de Blumenau, Programa de Pos-Graduacao em Ciencias Contabeis, Blumenau, SC, Brazil","institution_ids":["https://openalex.org/I4210105683"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5013727939","display_name":"Alyne Cecilia Serpa Ganz","orcid":"https://orcid.org/0000-0002-7192-6033","observed_orcids":["https://orcid.org/0000-0002-7192-6033"]},"institutions":[{"id":"https://openalex.org/I52418104","display_name":"Universidade Federal do Paran\u00e1","ror":"https://ror.org/05syd6y78","country_code":"BR","type":"education","lineage":["https://openalex.org/I52418104"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Alyne Serpa Ganz","raw_affiliation_strings":["Universidade Federal do Paran\u00e1, Brazil","Universidade Federal do Parana, Programa de Pos-Graduacao em Metodos Numericos e Engenharia, Curitiba, PR, Brazil"],"raw_orcid":"https://orcid.org/0000-0002-7192-6033","affiliations":[{"raw_affiliation_string":"Universidade Federal do Paran\u00e1, Brazil","institution_ids":["https://openalex.org/I52418104"]},{"raw_affiliation_string":"Universidade Federal do Parana, Programa de Pos-Graduacao em Metodos Numericos e Engenharia, Curitiba, PR, Brazil","institution_ids":["https://openalex.org/I52418104"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035332850","display_name":"Leonardo Bernardi Rohenkohl","orcid":"https://orcid.org/0000-0002-7397-9147","observed_orcids":["https://orcid.org/0000-0002-7397-9147"]},"institutions":[{"id":"https://openalex.org/I52418104","display_name":"Universidade Federal do Paran\u00e1","ror":"https://ror.org/05syd6y78","country_code":"BR","type":"education","lineage":["https://openalex.org/I52418104"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Leonardo Bernardi Rohenkohl","raw_affiliation_strings":["Universidade Federal do Paran\u00e1, Brazil","Universidade Federal do Parana, Programa de Pos-Graduacao em Metodos Numericos e Engenharia, Curitiba, PR, Brazil"],"raw_orcid":"https://orcid.org/0000-0002-7397-9147","affiliations":[{"raw_affiliation_string":"Universidade Federal do Paran\u00e1, Brazil","institution_ids":["https://openalex.org/I52418104"]},{"raw_affiliation_string":"Universidade Federal do Parana, Programa de Pos-Graduacao em Metodos Numericos e Engenharia, Curitiba, PR, Brazil","institution_ids":["https://openalex.org/I52418104"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038655078","display_name":"Roberto Carlos Klann","orcid":"https://orcid.org/0000-0002-3498-0938","observed_orcids":["https://orcid.org/0000-0002-3498-0938"]},"institutions":[{"id":"https://openalex.org/I4210105683","display_name":"Universidade Regional de Blumenau","ror":"https://ror.org/01nsn0t21","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210105683"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Roberto C. Klann","raw_affiliation_strings":["Universidade Regional de Blumenau, Brazil","Universidade Regional de Blumenau, Departamento de Contabilidade, Blumenau, SC, Brazil"],"raw_orcid":"https://orcid.org/0000-0002-3498-0938","affiliations":[{"raw_affiliation_string":"Universidade Regional de Blumenau, Brazil","institution_ids":["https://openalex.org/I4210105683"]},{"raw_affiliation_string":"Universidade Regional de Blumenau, Departamento de Contabilidade, Blumenau, SC, Brazil","institution_ids":["https://openalex.org/I4210105683"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5171,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.86581626,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"30","issue":"79","first_page":"42","last_page":"57"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"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":0.9970999956130981,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0015999999595806003,"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":0.00019999999494757503,"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/accounting-conservatism","display_name":"accounting conservatism","score":1.0},{"id":"https://openalex.org/keywords/firm-complexity","display_name":"firm complexity","score":0.9459999799728394},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9860000014305115},{"id":"https://openalex.org/keywords/organizational-environment","display_name":"organizational context","score":0.5770000219345093},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6200000047683716},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.9070000052452087},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.8889999985694885},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.9010000228881836}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.9266360402107239},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6509068608283997},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6155201196670532},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5675705671310425},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4823426604270935},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43638113141059875},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.42757830023765564},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42509984970092773},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3897731304168701},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28547489643096924},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19786354899406433},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.174818754196167},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.11565962433815002},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.09138604998588562},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.07530730962753296},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.1590/1808-057x201806530","doi":"https://doi.org/10.1590/1808-057x201806530","is_oa":true,"landing_page_url":"https://doi.org/10.1590/1808-057x201806530","pdf_url":"http://www.scielo.br/pdf/rcf/v30n79/1808-057X-rcf-1808-057x201806530.pdf","source":{"id":"https://openalex.org/S2736592181","display_name":"Revista Contabilidade & Finan\u00e7as","issn_l":"1519-7077","issn":["1519-7077","1808-057X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312331","host_organization_name":"University of S\u00e3o Paulo","host_organization_lineage":["https://openalex.org/P4310312331"],"host_organization_lineage_names":["University of S\u00e3o Paulo"],"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 Contabilidade &amp; Finan\u00e7as","raw_type":"journal-article"},{"id":"pmh:oai:scielo:S1519-70772019000100042","doi":null,"is_oa":true,"landing_page_url":"http://old.scielo.br/scielo.php?script=sci_arttext&amp;pid=S1519-70772019000100042","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 Contabilidade &amp;amp; Finan\u00e7as v.30 n.79 2019","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:americanae.aecid.es:1893017","doi":null,"is_oa":true,"landing_page_url":"https://www.revistas.usp.br/rcf/article/view/153690","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 Contabilidade &amp; Finan\u00e7as; v. 30 n. 79 (2019); 42-57","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:americanae.aecid.es:2331715","doi":null,"is_oa":true,"landing_page_url":"http://americanae.aecid.es/americanae/es/registros/registro.do?tipoRegistro=MTD&idBib=2331715","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":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Contabilidade &amp;amp; Finan\u00e7as v.30 n.79 2019","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:428f8b16103f4bc588db52e3bfa54715","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/428f8b16103f4bc588db52e3bfa54715","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":"Revista Contabilidade & Finan\u00e7as, Vol 30, Iss 79, Pp 42-57","raw_type":"article"},{"id":"pmh:oai:redalyc.org:257158401005","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=257158401005","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 Contabilidade &amp; Finan\u00e7as - USP (Brasil) Num.79 Vol.30","raw_type":"art\u00edculo cient\u00edfico"},{"id":"pmh:oai:revistas.usp.br:article/153690","doi":null,"is_oa":true,"landing_page_url":"http://www.revistas.usp.br/rcf/article/view/153690","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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:USP","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1590/1808-057x201806530","doi":"https://doi.org/10.1590/1808-057x201806530","is_oa":true,"landing_page_url":"https://doi.org/10.1590/1808-057x201806530","pdf_url":"http://www.scielo.br/pdf/rcf/v30n79/1808-057X-rcf-1808-057x201806530.pdf","source":{"id":"https://openalex.org/S2736592181","display_name":"Revista Contabilidade & Finan\u00e7as","issn_l":"1519-7077","issn":["1519-7077","1808-057X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312331","host_organization_name":"University of S\u00e3o Paulo","host_organization_lineage":["https://openalex.org/P4310312331"],"host_organization_lineage_names":["University of S\u00e3o Paulo"],"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 Contabilidade &amp; Finan\u00e7as","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2895220173.pdf","grobid_xml":"https://content.openalex.org/works/W2895220173.grobid-xml"},"referenced_works_count":32,"referenced_works":["https://openalex.org/W639176784","https://openalex.org/W1527412032","https://openalex.org/W1533934777","https://openalex.org/W1584637784","https://openalex.org/W1768357990","https://openalex.org/W1919587377","https://openalex.org/W2033076206","https://openalex.org/W2048555149","https://openalex.org/W2052470683","https://openalex.org/W2058775202","https://openalex.org/W2086440694","https://openalex.org/W2087022110","https://openalex.org/W2102550562","https://openalex.org/W2102682787","https://openalex.org/W2108106979","https://openalex.org/W2115662535","https://openalex.org/W2122859704","https://openalex.org/W2130954557","https://openalex.org/W2149399499","https://openalex.org/W2163759112","https://openalex.org/W2271380620","https://openalex.org/W2741084813","https://openalex.org/W3121839916","https://openalex.org/W3121951548","https://openalex.org/W3122065236","https://openalex.org/W3122850875","https://openalex.org/W3123372730","https://openalex.org/W3123435704","https://openalex.org/W3123569544","https://openalex.org/W3123896783","https://openalex.org/W3124681717","https://openalex.org/W3125633749"],"related_works":["https://openalex.org/W2913916643","https://openalex.org/W4322832381","https://openalex.org/W7099744402","https://openalex.org/W7119294300","https://openalex.org/W3125655752","https://openalex.org/W2969927153","https://openalex.org/W2609923198","https://openalex.org/W4385524954","https://openalex.org/W3122883123","https://openalex.org/W3093058268"],"abstract_inverted_index":{"ABSTRACT":[0],"This":[1],"study":[2],"seeks":[3],"to":[4,120,122,143,150,200,256],"investigate":[5,52],"the":[6,9,39,53,80,91,102,133,173,192,201,228,236,243,276],"influence":[7],"of":[8,11,15,20,42,57,87,106,109,221,246,258],"complexity":[10,66,231,278],"companies":[12,95,128,147,217],"on":[13,242],"levels":[14,245],"accounting":[16,22,58,75,123,196,263],"conservatism.":[17,110],"The":[18,69,140,152,176,188],"subject":[19],"analysis,":[21],"conservatism":[23,76,130,197,247],"in":[24,48,137,191,208,216,232,249],"complex":[25,88,98,127,206],"companies,":[26,250],"can":[27,211,252],"be":[28,254,273],"considered":[29],"relevant":[30],"because":[31],"it":[32,210],"analyzes":[33],"conservative":[34],"practices":[35,135],"taking":[36],"into":[37],"account":[38],"organizational":[40,260],"context":[41],"companies;":[43],"something":[44],"that":[45,51,74,118,195,271],"is":[46,67,104,280],"ignored":[47],"other":[49,92,266],"studies":[50],"incentives":[54],"or":[55,223],"determinants":[56],"conservatism,":[59],"at":[60,235],"least":[61],"as":[62,64,162,170,172],"far":[63],"firm":[65],"concerned.":[68],"research":[70,114,193],"presents":[71],"statistical":[72],"evidence":[73,117,189],"varies":[77,198],"positively":[78],"with":[79,218],"information":[81,202],"asymmetry":[82,203],"caused":[83,204],"by":[84,125,205],"specific":[85],"characteristics":[86,99,220,234],"environments.":[89],"On":[90],"hand,":[93],"when":[94],"present":[96,212],"several":[97,233],"together,":[100],"then":[101],"trend":[103],"one":[105],"little":[107],"adoption":[108],"In":[111],"addition,":[112],"this":[113],"brings":[115],"together":[116],"aims":[119],"contribute":[121],"science":[124],"analyzing":[126],"and":[129,131,167,185,262],"not":[132,281],"opportunistic":[134],"observed":[136,248],"previous":[138],"studies.":[139],"sample":[141],"refers":[142],"110":[144],"publicly":[145],"traded":[146],"from":[148],"2010":[149],"2016.":[151],"data":[153,177],"collection":[154],"was":[155,179],"carried":[156],"out":[157],"using":[158,181],"company":[159,229,277],"reports,":[160],"such":[161],"reference":[163],"forms,":[164],"registration":[165],"data,":[166],"explanatory":[168],"notes,":[169],"well":[171],"Economatica\u00ae":[174],"database.":[175],"analysis":[178],"performed":[180],"multiple":[182],"linear":[183],"regression":[184],"quantile":[186],"regression.":[187],"obtained":[190],"indicates":[194],"according":[199],"environments,":[207],"which":[209,251,268],"a":[213,224],"positive":[214],"relationship":[215,226],"few":[219],"complexity,":[222],"negative":[225],"if":[227,275],"has":[230],"same":[237],"time.":[238],"It":[239],"throws":[240],"light":[241],"different":[244],"often":[253],"attributed":[255],"mechanisms":[257],"governance,":[259],"culture,":[261],"standards,":[264],"among":[265],"factors,":[267],"are":[269],"results":[270],"may":[272],"biased":[274],"factor":[279],"considered.":[282]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-10-12T00:00:00"}
