{"id":"https://openalex.org/W7119364147","doi":null,"title":"Empresas brasile\u00f1as del nuevo mercado y sus pr\u00e1cticas de divulgaci\u00f3n voluntaria de informaciones por segmento","display_name":"Empresas brasile\u00f1as del nuevo mercado y sus pr\u00e1cticas de divulgaci\u00f3n voluntaria de informaciones por segmento","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W7119364147"},"language":"pt","primary_location":{"id":"pmh:oai:repositorio.furg.br:1/5460","doi":null,"is_oa":true,"landing_page_url":"http://www.seer.furg.br/sinergia/article/view/4218>.","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":"instacron:FURG","raw_type":"info:eu-repo/semantics/publishedVersion"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://www.seer.furg.br/sinergia/article/view/4218>.","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033870165","display_name":"Ana Paula Capuano da Cruz","orcid":"https://orcid.org/0000-0002-6064-1614","observed_orcids":["https://orcid.org/0000-0002-6064-1614"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Cruz, Ana Paula Capuano da","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058687346","display_name":"Esmael Almeida Machado","orcid":"https://orcid.org/0000-0002-6507-2545","observed_orcids":["https://orcid.org/0000-0002-6507-2545"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Machado, Esmael Almeida","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026479328","display_name":"Anderson Feitosa Pereira","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pereira, Anderson Feitosa","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086403182","display_name":"Walter Nunes Oleiro","orcid":"https://orcid.org/0000-0002-1351-8138","observed_orcids":["https://orcid.org/0000-0002-1351-8138"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Oleiro, Walter Nunes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5004301649","display_name":"La\u00eds de Carvalho","orcid":"https://orcid.org/0000-0002-1790-3674","observed_orcids":["https://orcid.org/0000-0002-1790-3674","https://orcid.org/0000-0002-6610-3999","https://orcid.org/0000-0003-0133-6430","https://orcid.org/0009-0008-8332-6351"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Carvalho, Luiz Nelson","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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9800000190734863,"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":0.9800000190734863,"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":0.013799999840557575,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.0024999999441206455,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/segment-reporting","display_name":"segment reporting","score":0.9639999866485596},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9139999747276306},{"id":"https://openalex.org/keywords/ifrs-8","display_name":"IFRS 8","score":0.9580000042915344},{"id":"https://openalex.org/keywords/brazilian-listed-firms","display_name":"Brazilian listed companies","score":0.6470000147819519},{"id":"https://openalex.org/keywords/disclosure-intensity","display_name":"disclosure intensity","score":0.6840000152587891},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.7360000014305115},{"id":"https://openalex.org/keywords/external-users-of-financial-statements","display_name":"external users of financial statements","score":0.5419999957084656},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.5059999823570251}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5576000213623047},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.385699987411499},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.273499995470047},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.2581999897956848},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.2567000091075897},{"id":"https://openalex.org/C186673887","wikidata":"https://www.wikidata.org/wiki/Q33685","display_name":"Limited company","level":2,"score":0.2280000001192093},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.2207999974489212},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.21610000729560852},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.2078000009059906},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.20029999315738678}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:repositorio.furg.br:1/5460","doi":null,"is_oa":true,"landing_page_url":"http://www.seer.furg.br/sinergia/article/view/4218>.","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":"instacron:FURG","raw_type":"info:eu-repo/semantics/publishedVersion"}],"best_oa_location":{"id":"pmh:oai:repositorio.furg.br:1/5460","doi":null,"is_oa":true,"landing_page_url":"http://www.seer.furg.br/sinergia/article/view/4218>.","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":"instacron:FURG","raw_type":"info:eu-repo/semantics/publishedVersion"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1554816545","https://openalex.org/W2061323090","https://openalex.org/W1959256722","https://openalex.org/W2325923716","https://openalex.org/W2321762913","https://openalex.org/W7045599194","https://openalex.org/W1935992013","https://openalex.org/W2461760918","https://openalex.org/W250642931","https://openalex.org/W7019998290"],"abstract_inverted_index":{"A":[0],"ado\u00e7\u00e3o":[1],"das":[2,85,88,198,213,223],"normas":[3],"internacionais":[4],"de":[5,13,24,27,29,35,61,97,102,118,120,128,132,141,143,146,150,158,162,181,204,239,256,282,288,300],"contabilidade":[6,67,71],"tem":[7],"demandado":[8],"altera\u00e7\u00f5es":[9],"no":[10,19,74,92,188],"padr\u00e3o":[11],"cont\u00e1bil":[12],"diversos":[14],"pa\u00edses.":[15],"Dentre":[16],"tais":[17],"mudan\u00e7as,":[18],"Brasil,":[20],"tem-se":[21],"a":[22,33,66,70,81,178,280,298],"incorpora\u00e7\u00e3o":[23],"uma":[25,47,129,197],"pr\u00e1tica":[26],"divulga\u00e7\u00e3o":[28,161,179,207,299],"resultados":[30,277],"que":[31,57,135,177,192,228,265,279,297],"exige":[32],"evidencia\u00e7\u00e3o":[34,119],"informa\u00e7\u00f5es":[36,121,163,182,217,230,246,301],"por":[37,122,164,169,183,196,218,232,237,247,258,302],"segmentos.":[38],"O":[39],"segment":[40],"reporting,":[41],"como":[42,110],"tamb\u00e9m":[43],"\u00e9":[44,46,186,304],"denominado,":[45],"exig\u00eancia":[48],"introduzida":[49],"pela":[50],"International":[51],"Financial":[52],"Reporting":[53],"Standard":[54],"(IFRS)":[55],"8":[56],"implica":[58],"um":[59],"ponto":[60],"tang\u00eancia":[62],"muito":[63],"forte":[64],"entre":[65],"gerencial":[68],"e":[69,100,145,152,235,260,285],"com":[72],"foco":[73],"usu\u00e1rio":[75],"externo.":[76],"Com":[77],"base":[78],"nessas":[79],"altera\u00e7\u00f5es,":[80],"partir":[82],"da":[83,95,139,160,211],"an\u00e1lise":[84,142],"Notas":[86],"Explicativas":[87],"106":[89,224],"companhias":[90,112,194,225,262],"listadas":[91],"Novo":[93],"Mercado":[94],"Bolsa":[96],"Valores,":[98],"Mercadorias":[99],"Futuros":[101],"S\u00e3o":[103],"Paulo":[104],"(BM&FBovespa),":[105],"o":[106,116,137,156,221,254,266],"estudo":[107],"objetivou":[108],"verificar":[109,155],"as":[111,193,229,286],"abertas":[113],"brasileiras":[114],"estruturaram":[115],"formato":[117],"segmento.":[123,219],"Em":[124],"termos":[125],"metodol\u00f3gicos,":[126],"trata-se":[127],"pesquisa":[130],"documental,":[131],"car\u00e1ter":[133],"descritivo,":[134],"conjuntou":[136],"emprego":[138],"t\u00e9cnica":[140],"conte\u00fado":[144],"testes":[147],"n\u00e3o":[148,263],"param\u00e9tricos":[149],"Mann-Whitney":[151],"Kruskal-Wallis":[153],"para":[154],"grau":[157,203],"intensidade":[159,205],"segmento,":[165,259],"conforme":[166],"metodologia":[167],"utilizada":[168],"Guthrie":[170],"et":[171],"al.":[172],"(1999).":[173],"Os":[174],"achados":[175],"sinalizaram":[176],"volunt\u00e1ria":[180],"segmento":[184,303],"ainda":[185],"incipiente":[187],"cen\u00e1rio":[189],"brasileiro.":[190],"Identificou-se":[191],"auditadas":[195],"Big":[199],"Four":[200],"apresentaram":[201],"menor":[202],"na":[206],"dos":[208],"impactos":[209],"futuros":[210],"aplica\u00e7\u00e3o":[212],"orienta\u00e7\u00f5es":[214],"normativas":[215],"sobre":[216],"Considerando":[220],"universo":[222],"analisadas,":[226],"destaca-se":[227],"segmentadas":[231],"\u00e1rea":[233],"geogr\u00e1fica":[234],"ainda,":[236],"tipo":[238],"produtos":[240],"ou":[241],"servi\u00e7os,":[242],"mostraram-se":[243],"mais":[244],"recorrentes;":[245],"clientes":[248],"foram":[249],"escassas.":[250],"Nenhuma":[251],"empresa":[252],"evidenciou":[253],"fluxo":[255],"caixa":[257],"39":[261],"mencionaram":[264],"CPC":[267],"22":[268],"trar\u00e1":[269],"impacto":[270],"\u00e0s":[271,293],"futuras":[272],"Demonstra\u00e7\u00f5es":[273],"Cont\u00e1beis.":[274],"Assim,":[275],"os":[276],"sugerem":[278],"Comiss\u00e3o":[281],"Valores":[283],"Mobili\u00e1rios":[284],"empresas":[287],"auditoria":[289],"devem":[290],"ficar":[291],"alertas":[292],"publica\u00e7\u00f5es":[294],"cont\u00e1beis":[295],"em":[296],"compuls\u00f3ria.":[305]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-01-08T00:00:00"}