{"id":"https://openalex.org/W4200213475","doi":"https://doi.org/10.18028/rgfc.v11i1.13173","title":"EDITORIAL","display_name":"EDITORIAL","publication_year":2021,"publication_date":"2021-11-16","ids":{"openalex":"https://openalex.org/W4200213475","doi":"https://doi.org/10.18028/rgfc.v11i1.13173"},"language":"pt","primary_location":{"id":"doi:10.18028/rgfc.v11i1.13173","doi":"https://doi.org/10.18028/rgfc.v11i1.13173","is_oa":true,"landing_page_url":"https://doi.org/10.18028/rgfc.v11i1.13173","pdf_url":"https://www.revistas.uneb.br/index.php/financ/article/download/13173/8938","source":{"id":"https://openalex.org/S2737428899","display_name":"Revista de Gest\u00e3o Finan\u00e7as e Contabilidade","issn_l":"2238-5320","issn":["2238-5320"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312187","host_organization_name":"Bahia State University","host_organization_lineage":["https://openalex.org/P4310312187"],"host_organization_lineage_names":["Bahia State University"],"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 Gest\u00e3o, Finan\u00e7as e Contabilidade","raw_type":"journal-article"},"volume":null,"type":"editorial","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.revistas.uneb.br/index.php/financ/article/download/13173/8938","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069697258","display_name":"Ricardo Jos\u00e9 Rocha Amorim","orcid":"https://orcid.org/0000-0001-9527-2751","observed_orcids":["https://orcid.org/0000-0001-9527-2751"]},"institutions":[{"id":"https://openalex.org/I1316675753","display_name":"Universidade do Estado da Bahia","ror":"https://ror.org/015n1m812","country_code":"BR","type":"education","lineage":["https://openalex.org/I1316675753"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Ricardo Jos\u00e9 Rocha Amorim","raw_affiliation_strings":["Universidade do Estado da Bahia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade do Estado da Bahia","institution_ids":["https://openalex.org/I1316675753"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031441328","display_name":"Francisco Marton Gleuson Pinheiro","orcid":"https://orcid.org/0000-0002-8542-2709","observed_orcids":["https://orcid.org/0000-0002-8542-2709"]},"institutions":[{"id":"https://openalex.org/I1316675753","display_name":"Universidade do Estado da Bahia","ror":"https://ror.org/015n1m812","country_code":"BR","type":"education","lineage":["https://openalex.org/I1316675753"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Francisco Marton Gleuson Pinheiro","raw_affiliation_strings":["Universidade do Estado da Bahia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade do Estado da Bahia","institution_ids":["https://openalex.org/I1316675753"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050003829","display_name":"Maria de F\u00e1tima Ara\u00fajo Fraz\u00e3o","orcid":"https://orcid.org/0000-0003-2218-5651","observed_orcids":["https://orcid.org/0000-0003-2218-5651"]},"institutions":[{"id":"https://openalex.org/I1316675753","display_name":"Universidade do Estado da Bahia","ror":"https://ror.org/015n1m812","country_code":"BR","type":"education","lineage":["https://openalex.org/I1316675753"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Maria de F\u00e1tima Ara\u00fajo Fraz\u00e3o","raw_affiliation_strings":["Universidade do Estado da Bahia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade do Estado da Bahia","institution_ids":["https://openalex.org/I1316675753"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I1316675753"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"11","issue":"1","first_page":"1","last_page":"3"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.2184000015258789,"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"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.2184000015258789,"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"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.17139999568462372,"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":0.09220000356435776,"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/book-tax-differences","display_name":"book-tax differences","score":0.9760000109672546},{"id":"https://openalex.org/keywords/earnings-persistence","display_name":"earnings persistence","score":0.9419999718666077},{"id":"https://openalex.org/keywords/law-12-973-2014","display_name":"Law 12.973/2014","score":0.9049999713897705},{"id":"https://openalex.org/keywords/earnings-smoothing","display_name":"income smoothing","score":0.5860000252723694},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.38199999928474426},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.32100000977516174},{"id":"https://openalex.org/keywords/gender-in-academia","display_name":"gender and academia","score":0.45100000500679016},{"id":"https://openalex.org/keywords/financial-education","display_name":"financial education","score":0.8510000109672546},{"id":"https://openalex.org/keywords/accounting-and-taxation","display_name":"accounting and taxation","score":0.4569999873638153},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.4620000123977661},{"id":"https://openalex.org/keywords/gender-equality-in-higher-education","display_name":"gender equality in higher education","score":0.4480000138282776},{"id":"https://openalex.org/keywords/women-in-leadership","display_name":"women in leadership","score":0.3059999942779541}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.35238200426101685}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.18028/rgfc.v11i1.13173","doi":"https://doi.org/10.18028/rgfc.v11i1.13173","is_oa":true,"landing_page_url":"https://doi.org/10.18028/rgfc.v11i1.13173","pdf_url":"https://www.revistas.uneb.br/index.php/financ/article/download/13173/8938","source":{"id":"https://openalex.org/S2737428899","display_name":"Revista de Gest\u00e3o Finan\u00e7as e Contabilidade","issn_l":"2238-5320","issn":["2238-5320"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312187","host_organization_name":"Bahia State University","host_organization_lineage":["https://openalex.org/P4310312187"],"host_organization_lineage_names":["Bahia State University"],"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 Gest\u00e3o, Finan\u00e7as e Contabilidade","raw_type":"journal-article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001770505","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=10187143","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Gest\u00e3o, Finan\u00e7as e Contabilidade, ISSN 2238-5320, Vol. 11, N\u00ba. 1, 2021 (Ejemplar dedicado a: jan./abr.), pags. 1-3","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.18028/rgfc.v11i1.13173","doi":"https://doi.org/10.18028/rgfc.v11i1.13173","is_oa":true,"landing_page_url":"https://doi.org/10.18028/rgfc.v11i1.13173","pdf_url":"https://www.revistas.uneb.br/index.php/financ/article/download/13173/8938","source":{"id":"https://openalex.org/S2737428899","display_name":"Revista de Gest\u00e3o Finan\u00e7as e Contabilidade","issn_l":"2238-5320","issn":["2238-5320"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312187","host_organization_name":"Bahia State University","host_organization_lineage":["https://openalex.org/P4310312187"],"host_organization_lineage_names":["Bahia State University"],"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 Gest\u00e3o, Finan\u00e7as e Contabilidade","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/W4200213475.pdf","grobid_xml":"https://content.openalex.org/works/W4200213475.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3211600692","https://openalex.org/W7159671274","https://openalex.org/W2966099359","https://openalex.org/W7141439709","https://openalex.org/W7009095049","https://openalex.org/W2968911776","https://openalex.org/W2998131186","https://openalex.org/W4411979464","https://openalex.org/W7033472990","https://openalex.org/W7120842347"],"abstract_inverted_index":{"Prezados(as)":[0],"leitores(as),":[1],"Apresentamos":[2],"o":[3,97,114,185,295,324,342,353,467,520,702,890,1001],"primeiro":[4,256],"n\u00famero":[5,284],"do":[6,147,169,180,265,374,530,623,627,655,734,845,847,853,864,886,892,913,920,934,984,990],"ano":[7,170,989],"de":[8,38,71,111,117,128,141,149,157,167,189,203,208,210,212,218,235,240,250,269,285,290,312,314,326,348,355,364,367,398,411,425,435,444,484,572,577,583,589,598,621,631,707,710,723,729,731,759,761,773,781,785,804,809,818,840,867,871,904,908,922,942,944,951,968,1010,1017,1026,1030,1062,1070],"2021,":[9],"lan\u00e7ado":[10],"num":[11],"momento":[12],"especial,":[13],"em":[14,124,310,382,427,469,523,721,727,783,832,995],"que":[15,47,164,184,287,296,299,323,335,343,453,476,492,503,505,640,717,813,962,1041],"a":[16,109,121,165,176,193,231,252,317,337,370,416,419,423,437,477,482,498,512,528,558,565,641,647,653,668,675,713,764,823,918,949,955,973,1055],"RGFC":[17],"faz":[18],"10":[19],"anos,":[20],"tamb\u00e9m":[21],"marcado":[22],"por":[23,83,155,395,533,643,686,748,875],"condi\u00e7\u00f5es":[24],"adversas":[25],"\u00e0":[26,51,384,800,834,1044],"publica\u00e7\u00e3o":[27],"e":[28,53,61,69,92,106,119,143,152,223,267,372,408,422,471,525,542,603,629,660,677,683,701,709,738,797,808,816,842,879,911,916,930,976,1023,1032,1046,1053,1065],"concretiza\u00e7\u00e3o":[29],"deste":[30,1048],"peri\u00f3dico,":[31],"decorrentes":[32,770],"dos":[33,139,195,319,536,560,595,662,751,895,897,1039,1057],"efeitos":[34,811],"da":[35,89,99,126,201,233,274,402,517,549,555,567,635,649,664,690,775,1037],"persistente":[36],"pandemia":[37],"Covid-19.":[39],"A":[40],"presente":[41],"edi\u00e7\u00e3o":[42],"conta":[43],"com":[44,145,175,271,580,591,657,736,925,1067],"seis":[45,609],"artigos":[46],"abordam":[48],"temas":[49,681],"relacionados":[50],"Contabilidade":[52,728,1066],"Tributa\u00e7\u00e3o,":[54],"Finan\u00e7as,":[55],"Gest\u00e3o,":[56,1063],"G\u00eanero":[57,700],"no":[58,79,248,283,292,307,433,553,698,790,849,987,1035],"Ambiente":[59,703],"Acad\u00eamico":[60,704],"Educa\u00e7\u00e3o":[62,856],"Financeira.":[63],"O":[64,198,462,884],"artigo":[65,199,379,521,699,854],"Rela\u00e7\u00e3o":[66],"entre":[67,101,331,418,861],"BTD":[68],"Persist\u00eancia":[70],"Resultados:":[72],"um":[73,255,858,868,905],"Estudo":[74,859],"ap\u00f3s":[75,120],"Lei":[76],"n\u00ba":[77],"12.973/2014":[78],"Mercado":[80],"Brasileiro,":[81],"assinado":[82],"Weslei":[84],"Camelo":[85],"Lopes,":[86],"Marcelo":[87],"Alvaro":[88],"Silva":[90],"Macedo":[91],"Alfredo":[93],"Sarlo":[94],"Neto,":[95],"analisou":[96],"efeito":[98],"rela\u00e7\u00e3o":[100,173,417,833],"book-tax":[102],"difference":[103],"(BTD":[104],"Total":[105],"Tempor\u00e1ria)":[107],"sobre":[108,547,564,712,822,1000],"persist\u00eancia":[110,166,177],"resultados":[112,168,241,278,473,592,960],"durante":[113,763],"Regime":[115],"Tribut\u00e1rio":[116],"Transi\u00e7\u00e3o":[118],"referida":[122],"lei,":[123],"amostra":[125,776],"base":[127],"dados":[129,443],"Econom\u00e1tica\u00ae":[130],"das":[131,242,388,715,771,957],"companhias":[132,243],"n\u00e3o":[133,448,755,940],"financeiras":[134],"abertas":[135,244],"listadas":[136,245,430,450],"na":[137,206,238,246,346,392,431,451,570,827],"B3,":[138,247,393,432,452],"anos":[140],"2005":[142],"2017,":[144],"adapta\u00e7\u00e3o":[146],"modelo":[148,463],"Tang":[150],"(2006)":[151],"regress\u00e3o":[153,275],"testada":[154],"meio":[156,576,741,850],"M\u00ednimos":[158],"Quadrados":[159],"Ordin\u00e1rios.":[160],"Na":[161],"pesquisa,":[162],"constatou-se":[163],"anterior":[171],"possui":[172],"positiva":[174],"atual":[178],"independente":[179],"per\u00edodo":[181,249,293,434],"estudado,":[182],"indicando":[183],"mercado":[186],"\u00e9":[187,329],"capaz":[188],"prever":[190],"desempenhos":[191],"futuros":[192],"partir":[194],"lucros":[196],"correntes.":[197],"Influ\u00eancia":[200],"Estrutura":[202],"Propriedade":[204],"Familiar":[205],"Suaviza\u00e7\u00e3o":[207],"Resultados,":[209],"autoria":[211],"Wanderlan":[213],"Praia":[214],"Gomes,":[215],"Geovanne":[216],"Dias":[217],"Moura,":[219],"Silvana":[220],"Dalmutt":[221],"Kruger":[222],"Anderlan":[224],"Pereira":[225],"Gomes":[226],"teve":[227],"como":[228,826,837,1004],"prop\u00f3sito":[229,885],"verificar":[230,917],"influ\u00eancia":[232],"estrutura":[234],"propriedade":[236,327],"familiar":[237,328],"suaviza\u00e7\u00e3o":[239,291,318,347],"2013":[251],"2017.":[253],"Em":[254,515],"momento,":[257],"foram":[258,441,936],"realizadas":[259],"an\u00e1lises":[260],"descritivas,":[261],"tabula\u00e7\u00f5es":[262],"cruzadas,":[263],"estat\u00edstica":[264],"Qui-Quadrado":[266],"teste":[268],"Kruskal-Wallis,":[270],"posterior":[272],"aplica\u00e7\u00e3o":[273],"log\u00edstica.":[276],"Os":[277,959],"apontam":[279],"para":[280,953],"aumento":[281],"gradativo":[282],"empresas":[286,302,333,428,446,486,493,504,552],"adotaram":[288],"pr\u00e1ticas":[289],"analisado,":[294],"pode":[297,344,360],"indicar":[298],"essas":[300],"mesmas":[301],"tenham":[303],"apresentado":[304,394],"lucratividade":[305],"baixa":[306],"per\u00edodo,":[308],"resultando":[309],"ind\u00edcios":[311,803],"disfarce":[313],"preju\u00edzos":[315],"mediante":[316,646,938],"resultados.":[320,349],"Verificou-se,":[321],"tamb\u00e9m,":[322,491],"tipo":[325],"maioria":[330],"as":[332,485,926],"pesquisadas,":[334],"tendem":[336],"adotar":[338],"uma":[339,386,457],"gest\u00e3o":[340,518,622,665,786],"conservadora,":[341],"contribuir":[345],"Por":[350,575,830,979],"sua":[351,980,1068],"vez,":[352,981],"reporte":[354],"menor":[356],"lucro":[357],"aos":[358,1021],"investidores":[359],"manter":[361],"pol\u00edtica":[362],"centralizada":[363],"sucess\u00e3o,":[365],"pagamento":[366],"menos":[368,456,496],"dividendos":[369],"terceiros":[371],"preserva\u00e7\u00e3o":[373],"capital":[375],"familiar.":[376],"Quanto":[377],"ao":[378,501,613,820,901,1024],"Opera\u00e7\u00f5es":[380],"Descontinuadas":[381],"Resposta":[383],"Diversifica\u00e7\u00e3o:":[385],"An\u00e1lise":[387,950],"Companhias":[389],"Brasileiras":[390],"Listadas":[391],"Nat\u00e1lia":[396],"Garcia":[397],"Oliveira,":[399,538],"Niara":[400],"Gon\u00e7alves":[401],"Cruz,":[403],"Laura":[404],"Edith":[405],"Taboada":[406],"Pinheiro":[407],"Jos\u00e9":[409],"Roberto":[410],"Souza":[412],"Francisco,":[413],"buscou":[414],"identificar":[415,954],"diversifica\u00e7\u00e3o":[420,478],"corporativa":[421,479],"descontinuidade":[424],"opera\u00e7\u00f5es":[426],"brasileiras":[429],"2011":[436],"2018.":[438],"Sendo":[439],"assim,":[440],"analisados":[442],"95":[445],"brasileiras,":[447],"financeiras,":[449],"contabilizaram":[454],"pelo":[455],"opera\u00e7\u00e3o":[458],"descontinuada":[459],"nesse":[460],"per\u00edodo.":[461],"econom\u00e9trico":[464],"utilizado":[465],"foi":[466,586,888,947],"Logit":[468],"painel":[470],"os":[472,814,862,963,982],"permitiram":[474],"inferir":[475],"influencia":[480],"positivamente":[481],"probabilidade":[483],"descontinuarem":[487,499,513],"opera\u00e7\u00f5es.":[488,514],"Restou":[489],"demonstrado,":[490],"maiores":[494],"s\u00e3o":[495,680,684,1042],"propensas":[497,511],"opera\u00e7\u00f5es,":[500],"passo":[502],"possuem":[506],"maior":[507,998],"desempenho":[508],"est\u00e3o":[509],"mais":[510,1009,1015],"termos":[516],"empresarial,":[519],"Sustentabilidade":[522],"Micro":[524,602],"Pequenas":[526,604],"Empresas:":[527],"Vis\u00e3o":[529],"Contador,":[531],"elaborado":[532],"Luana":[534],"Cristina":[535],"Santos":[537],"Rafaella":[539],"Duarte":[540],"Miranda":[541],"Renata":[543],"Turola":[544],"Takamatsu,":[545],"versou":[546],"aspectos":[548,663,720,769],"sobreviv\u00eancia":[550],"dessas":[551,806],"contexto":[554],"contabilidade,":[556],"avaliando":[557],"percep\u00e7\u00e3o":[559],"profissionais":[561,581],"desta":[562],"\u00e1rea":[563],"tem\u00e1tica":[566,852],"consultoria":[568,650],"cont\u00e1bil":[569,666],"manuten\u00e7\u00e3o":[571],"suas":[573],"atividades.":[574],"entrevistas":[578],"semiestruturadas":[579],"representantes":[582],"escrit\u00f3rios":[584],"cont\u00e1beis":[585],"realizada":[587],"an\u00e1lise":[588],"conte\u00fado":[590],"apontando":[593],"causas":[594],"altos":[596],"\u00edndices":[597,1014],"mortalidade":[599,642],"enfrentados":[600],"pelas":[601],"Empresas":[605],"(MPEs),":[606],"sendo":[607],"destacadas":[608],"principais:":[610],"burocracias":[611],"relativas":[612],"mercado;":[614],"dificuldades":[615],"financeiras;":[616],"alta":[617],"carga":[618],"tribut\u00e1ria;":[619],"incapacidade":[620],"empreendedor;":[624],"situa\u00e7\u00e3o":[625],"econ\u00f4mica":[626],"pa\u00eds;":[628],"mudan\u00e7a":[630],"ramo":[632],"e/ou":[633],"porte":[634],"entidade.":[636],"Diante":[637],"disso,":[638],"consta":[639],"ser":[644],"mitigada":[645],"a\u00e7\u00e3o":[648],"cont\u00e1bil,":[651],"desde":[652],"abertura":[654],"neg\u00f3cio":[656],"planejamento":[658,841],"pr\u00e9vio":[659],"acompanhamento":[661],"inerente":[667],"esse":[669],"segmento":[670],"empresarial.":[671],"Pol\u00edticas":[672],"p\u00fablicas":[673,733],"voltadas":[674],"discrimina\u00e7\u00e3o":[676,760,798],"g\u00eanero":[678,762,985],"ainda":[679],"atuais":[682],"abordados":[685],"Isis":[687],"Tamara":[688],"Alves":[689],"Silva,":[691],"Bruna":[692],"Camargos":[693],"Avelino,":[694],"Eduardo":[695],"Mendes":[696],"Nascimento":[697],"Cont\u00e1bil:":[705],"Percep\u00e7\u00f5es":[706],"Docentes":[708],"Discentes":[711],"Trajet\u00f3ria":[714],"Mulheres,":[716],"analisaram":[718],"esses":[719],"programas":[722],"p\u00f3s-gradua\u00e7\u00e3o":[724],"stricto":[725],"sensu":[726],"Institui\u00e7\u00f5es":[730],"Ensino":[732,865,902],"Brasil,":[735],"discentes":[737,1005],"docentes":[739],"neste":[740],"acad\u00eamico.":[742],"Para":[743],"isso,":[744],"aplicaram":[745],"question\u00e1rio":[746],"respondido":[747],"314":[749],"participantes,":[750],"quais":[752],"206":[753],"apontaram":[754],"terem":[756],"presenciado":[757],"casos":[758],"trajet\u00f3ria":[765],"acad\u00eamica.":[766],"Todavia,":[767],"observaram":[768],"falas":[772],"integrantes":[774],"estudada,":[777],"tais":[778],"como:":[779],"aus\u00eancia":[780],"mulheres":[782],"cargos":[784],"nesses":[787],"espa\u00e7os;":[788],"agressividade":[789],"trato":[791],"voltado":[792],"\u00e0s":[793],"mulheres;":[794],"coment\u00e1rios":[795],"sexistas":[796],"quanto":[799],"orienta\u00e7\u00e3o":[801],"sexual;":[802],"naturaliza\u00e7\u00e3o":[805],"desigualdades":[807],"seus":[810],"danosos":[812],"afeta;":[815],"car\u00eancia":[817],"incentivo":[819],"di\u00e1logo":[821],"tem\u00e1tica,":[824],"bem":[825,1003],"literatura":[828,974],"cont\u00e1bil.":[829],"fim,":[831],"educa\u00e7\u00e3o":[835,923,969,1018],"financeira":[836,924],"instrumento":[838],"propulsor":[839],"conhecimento":[843,893,999],"acerca":[844],"uso":[846],"dinheiro":[848],"estudantil,":[851],"intitulado":[855],"Financeira:":[857],"Comparado":[860],"Estudantes":[863],"M\u00e9dio":[866,903],"Instituto":[869,906],"Federal":[870,907],"Minas":[872],"Gerais,":[873],"submetido":[874],"Thayse":[876],"Machado":[877,881],"Guimar\u00e3es":[878,882],"Thayla":[880],"Iglesias.":[883],"estudo":[887],"mensurar":[889],"n\u00edvel":[891,967],"financeiro":[894],"estudantes":[896,964],"Cursos":[898],"T\u00e9cnicos":[899],"Integrados":[900],"Educa\u00e7\u00e3o,":[909],"Ci\u00eancia":[910],"Tecnologia":[912],"Tri\u00e2ngulo":[914],"Mineiro":[915],"associa\u00e7\u00e3o":[919,956],"\u00edndice":[921],"caracter\u00edsticas":[927],"demogr\u00e1ficas,":[928],"socioecon\u00f4micas":[929],"acad\u00eamicas.":[931],"As":[932],"hip\u00f3teses":[933],"trabalho":[935],"testadas":[937],"testes":[939],"param\u00e9tricos":[941],"diferen\u00e7as":[943],"medianas.":[945],"Posteriormente,":[946],"aplicada":[948],"Correspond\u00eancia":[952],"vari\u00e1veis.":[958],"indicaram":[961],"possu\u00edam":[965],"baixo":[966],"financeira,":[970],"conforme":[971],"preconiza":[972],"internacional":[975],"nacional":[977],"explorada.":[978],"indiv\u00edduos":[983],"masculino":[986],"terceiro":[988],"ensino":[991],"m\u00e9dio,":[992],"cursando":[993],"t\u00e9cnico":[994],"administra\u00e7\u00e3o,":[996],"demonstraram":[997],"tema,":[1002],"cujas":[1006],"fam\u00edlias":[1007],"auferiam":[1008],"quatro":[1011],"sal\u00e1rios-m\u00ednimos":[1012],"apresentaram":[1013],"elevados":[1016],"financeira.":[1019],"Agradecemos":[1020],"autores":[1022],"grupo":[1025],"avaliadores":[1027],"pela":[1028],"disponibilidade":[1029],"tempo":[1031],"valiosas":[1033],"contribui\u00e7\u00f5es":[1034],"sentido":[1036],"qualifica\u00e7\u00e3o":[1038],"trabalhos,":[1040],"imprescind\u00edveis":[1043],"continuidade":[1045],"efetiva\u00e7\u00e3o":[1047],"peri\u00f3dico.":[1049],"Desejamos":[1050],"boa":[1051],"leitura":[1052],"recomendamos":[1054],"divulga\u00e7\u00e3o":[1056],"estudos":[1058],"publicados":[1059],"nesta":[1060],"Revista":[1061],"Finan\u00e7as":[1064],"rede":[1069],"relacionamento.":[1071]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-12-31T00:00:00"}