{"id":"https://openalex.org/W4385456293","doi":"https://doi.org/10.4025/enfoque.v42i2.59768","title":"Gerenciamento de resultados por accruals e por decis\u00f5es operacionais em fus\u00f5es e aquisi\u00e7\u00f5es no Brasil","display_name":"Gerenciamento de resultados por accruals e por decis\u00f5es operacionais em fus\u00f5es e aquisi\u00e7\u00f5es no Brasil","publication_year":2023,"publication_date":"2023-07-25","ids":{"openalex":"https://openalex.org/W4385456293","doi":"https://doi.org/10.4025/enfoque.v42i2.59768"},"language":"pt","primary_location":{"id":"doi:10.4025/enfoque.v42i2.59768","doi":"https://doi.org/10.4025/enfoque.v42i2.59768","is_oa":true,"landing_page_url":"http://dx.doi.org/10.4025/enfoque.v42i2.59768","pdf_url":"https://periodicos.uem.br/ojs/index.php/Enfoque/article/download/59768/751375156214","source":{"id":"https://openalex.org/S4210233330","display_name":"Enfoque Reflex\u00e3o Cont\u00e1bil","issn_l":"1517-9087","issn":["1517-9087","1984-882X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310312356","host_organization_name":"Universidade Estadual de Maring\u00e1","host_organization_lineage":["https://openalex.org/P4310312356"],"host_organization_lineage_names":["Universidade Estadual de Maring\u00e1"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Enfoque: Reflex\u00e3o Cont\u00e1bil","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":"https://periodicos.uem.br/ojs/index.php/Enfoque/article/download/59768/751375156214","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043359948","display_name":"Maysa Oliveira de Melo Antonio","orcid":"https://orcid.org/0000-0002-9737-5006","observed_orcids":["https://orcid.org/0000-0002-9737-5006"]},"institutions":[{"id":"https://openalex.org/I4210094603","display_name":"Fucape Business School","ror":"https://ror.org/009afhj46","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210094603"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Maysa Oliveira de Melo Antonio","raw_affiliation_strings":["Fucape Business School"],"raw_orcid":"https://orcid.org/0000-0002-9737-5006","affiliations":[{"raw_affiliation_string":"Fucape Business School","institution_ids":["https://openalex.org/I4210094603"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5013017318","display_name":"Talles Vianna Brugni","orcid":"https://orcid.org/0000-0002-9025-9440","observed_orcids":["https://orcid.org/0000-0002-9025-9440"]},"institutions":[{"id":"https://openalex.org/I4210094603","display_name":"Fucape Business School","ror":"https://ror.org/009afhj46","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210094603"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Talles Vianna Brugni","raw_affiliation_strings":["Fucape Business School"],"raw_orcid":"https://orcid.org/0000-0002-9025-9440","affiliations":[{"raw_affiliation_string":"Fucape Business School","institution_ids":["https://openalex.org/I4210094603"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073541532","display_name":"Danilo Soares Monte\u2010Mor","orcid":"https://orcid.org/0000-0002-5677-5804","observed_orcids":["https://orcid.org/0000-0002-5677-5804"]},"institutions":[{"id":"https://openalex.org/I4210094603","display_name":"Fucape Business School","ror":"https://ror.org/009afhj46","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210094603"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Danilo Soares Monte-mor","raw_affiliation_strings":["Fucape Business School"],"raw_orcid":"https://orcid.org/0000-0002-5677-5804","affiliations":[{"raw_affiliation_string":"Fucape Business School","institution_ids":["https://openalex.org/I4210094603"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075628890","display_name":"Bruna Camargos Avelino","orcid":"https://orcid.org/0000-0001-8958-8725","observed_orcids":["https://orcid.org/0000-0001-8958-8725"]},"institutions":[{"id":"https://openalex.org/I110200422","display_name":"Universidade Federal de Minas Gerais","ror":"https://ror.org/0176yjw32","country_code":"BR","type":"education","lineage":["https://openalex.org/I110200422"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Bruna Camargos Avelino","raw_affiliation_strings":["Universidade Federal de Minas Gerais - UFMG"],"raw_orcid":"https://orcid.org/0000-0001-8958-8725","affiliations":[{"raw_affiliation_string":"Universidade Federal de Minas Gerais - UFMG","institution_ids":["https://openalex.org/I110200422"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5082474729","display_name":"Valcemiro Nossa","orcid":"https://orcid.org/0000-0001-8091-2744","observed_orcids":["https://orcid.org/0000-0001-8091-2744"]},"institutions":[{"id":"https://openalex.org/I4210094603","display_name":"Fucape Business School","ror":"https://ror.org/009afhj46","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210094603"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Valcemiro Nossa","raw_affiliation_strings":["Fucape Business School"],"raw_orcid":"https://orcid.org/0000-0001-8091-2744","affiliations":[{"raw_affiliation_string":"Fucape Business School","institution_ids":["https://openalex.org/I4210094603"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.9876,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.74121624,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"42","issue":"2","first_page":"19","last_page":"33"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.000699999975040555,"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"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.000699999975040555,"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/earnings-management","display_name":"earnings management","score":0.8679999709129333},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.890999972820282},{"id":"https://openalex.org/keywords/mergers-and-acquisitions","display_name":"mergers and acquisitions","score":0.9950000047683716},{"id":"https://openalex.org/keywords/target-firms","display_name":"target firms","score":0.527999997138977},{"id":"https://openalex.org/keywords/acquirer-firms","display_name":"acquirer firms","score":0.7770000100135803},{"id":"https://openalex.org/keywords/jones-model","display_name":"Jones model","score":0.3479999899864197},{"id":"https://openalex.org/keywords/roychowdhury-model","display_name":"Roychowdhury model","score":0.9739999771118164},{"id":"https://openalex.org/keywords/stock-market-manipulation","display_name":"stock market manipulation","score":0.4009999930858612},{"id":"https://openalex.org/keywords/brazilian-stock-market","display_name":"Brazilian stock market","score":0.5640000104904175},{"id":"https://openalex.org/keywords/b3-listed-companies","display_name":"B3 listed companies","score":0.6449999809265137},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.7250000238418579},{"id":"https://openalex.org/keywords/investor-protection","display_name":"investor protection","score":0.8949999809265137},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.3659999966621399}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.53801029920578},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49109721183776855},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.08541655540466309},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4025/enfoque.v42i2.59768","doi":"https://doi.org/10.4025/enfoque.v42i2.59768","is_oa":true,"landing_page_url":"http://dx.doi.org/10.4025/enfoque.v42i2.59768","pdf_url":"https://periodicos.uem.br/ojs/index.php/Enfoque/article/download/59768/751375156214","source":{"id":"https://openalex.org/S4210233330","display_name":"Enfoque Reflex\u00e3o Cont\u00e1bil","issn_l":"1517-9087","issn":["1517-9087","1984-882X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310312356","host_organization_name":"Universidade Estadual de Maring\u00e1","host_organization_lineage":["https://openalex.org/P4310312356"],"host_organization_lineage_names":["Universidade Estadual de Maring\u00e1"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Enfoque: Reflex\u00e3o Cont\u00e1bil","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:24be7b2182434980882490a3960d56d5","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/24be7b2182434980882490a3960d56d5","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":"Enfoque, Vol 42, Iss 2 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.4025/enfoque.v42i2.59768","doi":"https://doi.org/10.4025/enfoque.v42i2.59768","is_oa":true,"landing_page_url":"http://dx.doi.org/10.4025/enfoque.v42i2.59768","pdf_url":"https://periodicos.uem.br/ojs/index.php/Enfoque/article/download/59768/751375156214","source":{"id":"https://openalex.org/S4210233330","display_name":"Enfoque Reflex\u00e3o Cont\u00e1bil","issn_l":"1517-9087","issn":["1517-9087","1984-882X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310312356","host_organization_name":"Universidade Estadual de Maring\u00e1","host_organization_lineage":["https://openalex.org/P4310312356"],"host_organization_lineage_names":["Universidade Estadual de Maring\u00e1"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Enfoque: Reflex\u00e3o 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/W4385456293.pdf","grobid_xml":"https://content.openalex.org/works/W4385456293.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W98065337","https://openalex.org/W119367497","https://openalex.org/W569120723","https://openalex.org/W1603811794","https://openalex.org/W1995834279","https://openalex.org/W2012041776","https://openalex.org/W2038180660","https://openalex.org/W2074531150","https://openalex.org/W2091033472","https://openalex.org/W2103992894","https://openalex.org/W2108817771","https://openalex.org/W2120084007","https://openalex.org/W2124450823","https://openalex.org/W2136442134","https://openalex.org/W2169658285","https://openalex.org/W2335665123","https://openalex.org/W2597990791","https://openalex.org/W2606343591","https://openalex.org/W2972977027","https://openalex.org/W3123227524","https://openalex.org/W3123315809","https://openalex.org/W3124321936","https://openalex.org/W3124365414","https://openalex.org/W3125161130","https://openalex.org/W3125677029","https://openalex.org/W3125990888","https://openalex.org/W4205384207","https://openalex.org/W4232264269","https://openalex.org/W4299646271"],"related_works":["https://openalex.org/W2994636405","https://openalex.org/W7164494708","https://openalex.org/W7139915766","https://openalex.org/W4405904098","https://openalex.org/W3159156091","https://openalex.org/W2634848464","https://openalex.org/W7120465938","https://openalex.org/W7214627168","https://openalex.org/W7120881681","https://openalex.org/W4312327740"],"abstract_inverted_index":{"Este":[0,248],"artigo":[1],"objetiva":[2],"verificar":[3],"se":[4],"as":[5,138,257],"empresas":[6,40,139,164,190,246],"brasileiras":[7],"listadas":[8,43,140],"na":[9,44,141],"Brasil,":[10,272],"Bolsa,":[11],"Balc\u00e3o":[12],"(B3)":[13],"que":[14,137,143,159,179,192,229,292],"passaram":[15,144],"por":[16,25,30,32,39,74,94,104,113,145,151,156,167,216,222,240,243,263,281,284],"processo":[17,146],"de":[18,27,48,70,72,78,90,92,99,118,147,153,169,184,189,196,203,208,213,218,220,238,259,261,269,274,306],"Fus\u00f5es":[19],"e":[20,65,80,85,110,130,155,166,283],"Aquisi\u00e7\u00f5es":[21],"(F&A)":[22],"gerenciam":[23,149],"resultados":[24,73,93,134,150,221,239,262],"meio":[26,152,168,217],"accruals":[28,75,105,154,282],"ou":[29],"gerenciamento":[31,71,91,103,112,219,237,260,280],"decis\u00f5es":[33,95,114,157,241,264,285],"operacionais.":[34],"A":[35],"amostra":[36],"foi":[37,226],"composta":[38],"n\u00e3o":[41,225],"financeiras":[42],"B3":[45,142],"no":[46,182,271],"per\u00edodo":[47],"2009":[49],"a":[50,194,206,252,301],"2017.":[51],"Para":[52],"atender":[53],"o":[54,102,111,211,236,276,279],"objetivo":[55],"proposto,":[56],"foram":[57],"testadas":[58],"duas":[59],"hip\u00f3teses:":[60],"H1":[61],"-":[62,82],"Empresas":[63,83],"alvo":[64,84],"licitantes":[66,86,165,191],"apresentam":[67,87],"maior":[68,88],"n\u00edvel":[69,89],"durante":[76,97],"per\u00edodos":[77,98],"F&A":[79,148,198,230,270],"H2":[81],"operacionais":[96,115,242,265,286],"F&A.":[100],"Mensurou-se":[101],"pelo":[106,116],"modelo":[107,117],"Jones":[108],"Modificado":[109],"Roychowdhury.":[119],"Foram":[120],"empregados":[121],"os":[122],"m\u00e9todos":[123],"dos":[124],"m\u00ednimos":[125],"quadrados":[126],"agrupados,":[127],"efeitos":[128,131],"fixos":[129],"aleat\u00f3rios.":[132],"Os":[133,175],"emp\u00edricos":[135],"indicam":[136],"operacionais,":[158],"ocorre":[160],"via":[161],"superprodu\u00e7\u00e3o":[162],"nas":[163,173],"manipula\u00e7\u00e3o":[170,305],"das":[171,245],"vendas":[172],"empresas-alvo.":[174],"achados":[176],"sugerem,":[177],"ainda,":[178],"para":[180,251],"economizar":[181],"custo":[183],"aquisi\u00e7\u00e3o":[185],"da":[186],"empresa-alvo,":[187],"gestores":[188],"seguem":[193],"estrat\u00e9gia":[195],"realizar":[197],"utilizando":[199],"a\u00e7\u00f5es":[200,215,234],"como":[201],"forma":[202,209],"pagamento,":[204],"tendem":[205],"sobrevalorizar":[207],"tempor\u00e1ria":[210],"pre\u00e7o":[212],"suas":[214],"accruals.":[223],"Todavia,":[224],"poss\u00edvel":[227],"afirmar":[228],"envolvendo":[231],"pagamento":[232],"em":[233,266,287],"incentiva":[235],"parte":[244],"licitantes.":[247],"estudo":[249],"contribui":[250],"literatura":[253],"ao":[254,298],"validar":[255],"empiricamente":[256],"evid\u00eancias":[258],"eventos":[267],"espec\u00edficos":[268],"al\u00e9m":[273],"analisar":[275],"trade-off":[277],"entre":[278],"um":[288,293],"pa\u00eds":[289],"emergente,":[290],"considerando":[291],"cen\u00e1rio":[294],"com":[295],"menor":[296],"prote\u00e7\u00e3o":[297],"investidor":[299],"tende":[300],"oferecer":[302],"incentivos":[303],"\u00e0":[304],"resultados.":[307]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-08-02T00:00:00"}