{"id":"https://openalex.org/W7167242575","doi":"https://doi.org/10.5281/zenodo.20763813","title":"ESG Inibe Gerenciamento de Resultados? Evid\u00eancias do Monitoramento Credor no ISE B3","display_name":"ESG Inibe Gerenciamento de Resultados? Evid\u00eancias do Monitoramento Credor no ISE B3","publication_year":2026,"publication_date":"2026-06-19","ids":{"openalex":"https://openalex.org/W7167242575","doi":"https://doi.org/10.5281/zenodo.20763813"},"language":"pt","primary_location":{"id":"doi:10.5281/zenodo.20763813","doi":"https://doi.org/10.5281/zenodo.20763813","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.20763813","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"},"volume":null,"type":"dataset","is_traditional":false,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.20763813","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055708078","display_name":"A Pereira","orcid":null,"observed_orcids":[]},"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":"Pereira, Adoniran de Sousa","raw_affiliation_strings":["Fucape Business School"],"raw_orcid":"https://orcid.org/0000-0002-6967-9408","affiliations":[{"raw_affiliation_string":"Fucape Business School","institution_ids":["https://openalex.org/I4210094603"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5127216567","display_name":"Rog\u00e9rio Rego da Silva","orcid":"https://orcid.org/0009-0002-5379-1371","observed_orcids":["https://orcid.org/0009-0002-5379-1371"]},"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":"Silva, Rog\u00e9rio Rego","raw_affiliation_strings":["Fucape Business School"],"raw_orcid":"https://orcid.org/0009-0002-5379-1371","affiliations":[{"raw_affiliation_string":"Fucape Business School","institution_ids":["https://openalex.org/I4210094603"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5139983903","display_name":"Ana Caroline de Andrade Portela","orcid":"https://orcid.org/0009-0003-1603-8513","observed_orcids":["https://orcid.org/0009-0003-1603-8513"]},"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":"Portela, Ana Caroline de Andrade","raw_affiliation_strings":["Fucape Business School"],"raw_orcid":"https://orcid.org/0009-0003-1603-8513","affiliations":[{"raw_affiliation_string":"Fucape Business School","institution_ids":["https://openalex.org/I4210094603"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210094603"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"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":0.9648000001907349,"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":0.9648000001907349,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.015699999406933784,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.01140000019222498,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-performance","display_name":"ESG performance","score":0.765999972820282},{"id":"https://openalex.org/keywords/creditor-monitoring","display_name":"creditor monitoring","score":0.9259999990463257},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.8970000147819519},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.652999997138977},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.7940000295639038},{"id":"https://openalex.org/keywords/debt-discipline","display_name":"debt discipline","score":0.6039999723434448},{"id":"https://openalex.org/keywords/esg-ratings","display_name":"ESG ratings","score":0.4309999942779541},{"id":"https://openalex.org/keywords/brazilian-capital-market","display_name":"Brazilian capital market","score":0.6190000176429749},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.6620000004768372},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.3319999873638153},{"id":"https://openalex.org/keywords/abnormal-production-costs","display_name":"abnormal production costs","score":0.4560000002384186},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.46799999475479126},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.5989999771118164},{"id":"https://openalex.org/keywords/market-to-book-ratio","display_name":"market-to-book ratio","score":0.7749999761581421},{"id":"https://openalex.org/keywords/operating-cash-flow","display_name":"operating cash flow","score":0.6499999761581421}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6019999980926514},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3684999942779541},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.28540000319480896},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.27639999985694885},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.2578999996185303},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2517000138759613},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.22540000081062317},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2176000028848648},{"id":"https://openalex.org/C135572916","wikidata":"https://www.wikidata.org/wiki/Q193351","display_name":"Data warehouse","level":2,"score":0.21240000426769257},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19850000739097595}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.20763813","doi":"https://doi.org/10.5281/zenodo.20763813","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.20763813","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"},{"id":"doi:10.5281/zenodo.20763814","doi":"https://doi.org/10.5281/zenodo.20763814","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.20763814","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"}],"best_oa_location":{"id":"doi:10.5281/zenodo.20763813","doi":"https://doi.org/10.5281/zenodo.20763813","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.20763813","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7120406256","https://openalex.org/W7118484327","https://openalex.org/W7117450261","https://openalex.org/W3120238700","https://openalex.org/W7223504914","https://openalex.org/W4406259046","https://openalex.org/W7213531971","https://openalex.org/W7120642477","https://openalex.org/W7051654591","https://openalex.org/W7167078534"],"abstract_inverted_index":{"##########":[0,326],"Vers\u00e3o":[1],"em":[2,16,187,317],"Portugu\u00eas":[3],"(Brasil)":[4],"####################":[5,330],"Vis\u00e3o":[6,9],"Geral":[7],"/":[8,94],"Geral:":[10],"Este":[11],"conjunto":[12],"de":[13,36,40,47,58,60,75,84,86,92,96,104,117,123,128,135,143,154,163,174,183,185,204,210,218,222,224,239,245,263,270,278,307,315,323],"dados":[14,54,99,124,175,186,287],"(dataset)":[15],"painel":[17,188],"desbalanceado":[18],"foi":[19],"estruturado":[20],"para":[21,139,180,303,319],"investigar":[22],"a":[23,49,102,304,311,320],"rela\u00e7\u00e3o":[24],"entre":[25],"o":[26,29,34,65,78,181,208,237],"desempenho":[27],"ESG,":[28],"monitoramento":[30],"por":[31,82,202],"credores":[32],"e":[33,57,72,90,110,150,170,191,194,229,276,293],"gerenciamento":[35],"resultados":[37],"no":[38,45],"mercado":[39],"capitais":[41],"brasileiro,":[42],"com":[43,294],"foco":[44],"per\u00edodo":[46],"2021":[48],"2025.":[50],"A":[51,172],"base":[52,122,173],"consolida":[53],"secund\u00e1rios":[55],"econ\u00f4mico-financeiros":[56],"sustentabilidade":[59],"companhias":[61],"abertas,":[62],"permitindo":[63],"testar":[64],"impacto":[66],"da":[67,73,113,121,126,167,248],"chancela":[68],"ESG":[69,343,379],"(Score":[70],"ISE)":[71],"disciplina":[74],"d\u00edvida":[76],"sobre":[77],"oportunismo":[79],"cont\u00e1bil,":[80],"estimado":[81],"meio":[83,203],"modelos":[85,184],"accruals":[87,392],"discricion\u00e1rios.":[88],"Coleta":[89],"Fontes":[91,95],"Dados":[93,108,116,153,316],"Dados:":[97],"Os":[98,286],"foram":[100],"consolidados":[101],"partir":[103],"tr\u00eas":[105],"fontes":[106],"distintas:":[107],"Financeiros":[109],"Cont\u00e1beis:":[111],"Extra\u00eddos":[112],"plataforma":[114],"Economatica.":[115],"Auditoria:":[118],"Coletados":[119],"diretamente":[120],"aberta":[125],"Comiss\u00e3o":[127],"Valores":[129],"Mobili\u00e1rios":[130],"(CVM),":[131,430],"especificamente":[132],"os":[133],"Formul\u00e1rios":[134],"Refer\u00eancia":[136],"(FCA)":[137],",":[138],"identifica\u00e7\u00e3o":[140,321],"das":[141,159],"firmas":[142],"auditoria":[144],"Big":[145,273,438],"4":[146,274,439],"(PwC,":[147,442],"EY,":[148,443],"KPMG":[149],"Deloitte)":[151],".":[152,242,283],"Sustentabilidade:":[155],"Escores":[156],"oficiais":[157],"extra\u00eddos":[158],"carteiras":[160],"do":[161,313],"\u00cdndice":[162],"Sustentabilidade":[164],"Empresarial":[165],"(ISE)":[166,458],"B3.":[168],"Vari\u00e1veis":[169,244],"Modelos:":[171],"cont\u00e9m":[176],"as":[177,295],"varia\u00e7\u00f5es":[178],"poss\u00edveis":[179],"estudo":[182],"(Efeitos":[189],"Fixos":[190],"Efeitos":[192],"Aleat\u00f3rios)":[193],"inclui":[195],"m\u00e9tricas":[196],"pr\u00e9-calculadas":[197],"para:":[198],"Accruals":[199],"Discricion\u00e1rios:":[200],"Calculados":[201],"regress\u00f5es":[205],"transversais":[206],"utilizando":[207],"modelo":[209,238],"Kothari":[211,491],"et":[212,492],"al.":[213,493],"(2005).":[214],"*":[215,243],"Gerenciamento":[216],"Real":[217,496],"Resultados":[219],"(REM):":[220,499],"M\u00e9tricas":[221],"custos":[223],"produ\u00e7\u00e3o":[225],"anormais":[226,232],"(Abnormal":[227,233,505,511],"PROD)":[228,506],"despesas":[230],"discricion\u00e1rias":[231],"SG&A),":[234,512],"calculadas":[235,302],"conforme":[236],"Roychowdhury":[240,517],"(2006)":[241,518],"Controle:":[246],"Tamanho":[247],"firma":[249],"(":[250,255,259,266,272,280,299],"Size":[251,523],"),":[252,257,261,268],"Alavancagem":[253],"Financeira":[254],"Lerage":[256],"Market-to-Book":[258,528],"MTB":[260],"Fluxo":[262],"Caixa":[264],"Operacional":[265],"CFO":[267],"Dummy":[269,277,536,541],"Auditoria":[271],")":[275,282,301],"Preju\u00edzo":[279],"Loss":[281,540],"Uso":[284],":":[285],"j\u00e1":[288],"se":[289],"encontram":[290],"higienizados,":[291],"tipificados":[292],"devidas":[296],"defasagens":[297],"temporais":[298],"lags":[300,555],"execu\u00e7\u00e3o":[305],"imediata":[306],"infer\u00eancias":[308],"econom\u00e9tricas.":[309],"Recomenda-se":[310],"leitura":[312],"Dicion\u00e1rio":[314],"anexo":[318],"correta":[322],"cada":[324],"coluna.":[325],"English":[327],"(US)":[328],"Version":[329],"Overview:":[331],"This":[332],"unbalanced":[333],"panel":[334,470],"dataset":[335,361],"was":[336],"structured":[337],"to":[338,436,515,568],"investigate":[339],"the":[340,351,357,373,376,412,420,424,432,453,466,490,516,552,558,570,575],"relationship":[341],"between":[342],"performance,":[344],"creditor":[345],"monitoring,":[346],"and":[347,365,383,396,407,427,445,461,475,478,507,539,550],"earnings":[348],"management":[349],"in":[350],"Brazilian":[352,425],"capital":[353],"market,":[354],"focusing":[355],"on":[356,386],"2021\u20132025":[358],"period.":[359],"The":[360,398,463,544],"consolidates":[362],"secondary":[363],"economic-financial":[364],"sustainability":[366],"data":[367,399,471,545],"from":[368,402,411,419,452],"publicly":[369],"traded":[370],"companies,":[371],"enabling":[372],"testing":[374],"of":[375,378,423,561,578],"impact":[377],"endorsement":[380],"(ISE":[381],"Score)":[382],"debt":[384],"discipline":[385],"accounting":[387],"opportunism,":[388],"estimated":[389],"through":[390,486],"discretionary":[391,509],"models.":[393],"Data":[394,572],"Collection":[395],"Sources:":[397],"were":[400],"consolidated":[401],"three":[403],"distinct":[404],"sources:":[405],"Financial":[406,525],"Accounting":[408],"Data:":[409,416,448],"Extracted":[410],"Economatica":[413],"platform.":[414],"Audit":[415,534],"Collected":[417],"directly":[418],"open":[421],"database":[422,464],"Securities":[426],"Exchange":[428],"Commission":[429],"specifically":[431],"Reference":[433],"Forms":[434],"(FCA),":[435],"identify":[437],"audit":[440],"firms":[441],"KPMG,":[444],"Deloitte).":[446],"Sustainability":[447,456],"Official":[449],"scores":[450],"extracted":[451],"B3's":[454],"Corporate":[455],"Index":[457],"portfolios.":[459],"Variables":[460],"Models:":[462],"contains":[465],"necessary":[467],"variables":[468],"for":[469,501,557,574],"modeling":[472],"(Fixed":[473],"Effects":[474],"Random":[476],"Effects)":[477],"includes":[479],"pre-calculated":[480],"metrics":[481],"for:":[482],"Discretionary":[483],"Accruals:":[484],"Calculated":[485],"cross-sectional":[487],"regressions":[488],"using":[489],"(2005)":[494],"model.":[495,519],"Earnings":[497],"Management":[498],"Metrics":[500],"abnormal":[502,508],"production":[503],"costs":[504],"expenses":[510],"calculated":[513,556],"according":[514],"Control":[520],"Variables:":[521],"Firm":[522,535],"(Size),":[524],"Leverage":[526],"(Leverage),":[527],"(MTB),":[529],"Operating":[530],"Cash":[531],"Flow":[532],"(CFO_A),":[533],"(Big":[537],"4),":[538],"(Loss).":[542],"Usage:":[543],"are":[546],"already":[547],"cleaned,":[548],"standardized,":[549],"have":[551],"appropriate":[553],"time":[554],"immediate":[559],"execution":[560],"econometric":[562],"inferences.":[563],"It":[564],"is":[565],"highly":[566],"recommended":[567],"read":[569],"attached":[571],"Dictionary":[573],"correct":[576],"identification":[577],"each":[579],"column.":[580]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-07-04T00:00:00"}