bluuebunny/crossref_metadata_2025_split huggingface dataset:
Value relevance do novo resultado operacional: avaliação do exposure draft 2019/07
Authors: Lima Rummenigue Farias , Costa Luiz Ricardo da , Rodrigues Jomar Miranda 
Published: July 2022

Objetivo: Analisar o value relevance do Novo Resultado Operacional proposto pelo ED/2019/07 nas empresas brasileiras em relação às medidas gaap e não-gaap, avaliando a relevância do novo resultado operacional associado ao valor de mercado das empresas.
Metodologia: Utilizou-se dados econômico-financeiros, disponíveis na Economatica, de 149 empresas de 9 setores econômicos da B3, que detinham as informações anuais necessárias para a realização do estudo no período de 2010 a 2019. Para análise dos dados utilizou-se de um restatement da atual demonstração de resultado, para avaliar o novo resultado operacional disposto no Exposure Draft. Para avaliação do value relevance foi utilizado o modelo de Ohlson (1995), que permite avaliar o poder explicativo do R2 da regressão.
Resultados: Os resultados das análises sugerem que, para as empresas analisadas, o value relevance do Novo Resultado Operacional (R2=0.4439) é superior ao EBITDA (R2 = 0.4321), seguido pelo Lucro Líquido (R2 = 0.4094). Tais resultados evidenciam que o Novo Resultado Operacional possui maior poder explicativo para o valor de mercado das empresas. Neste sentido, os resultados corroboram com as conclusões de Barton et al. (2010) em que o Resultado Operacional e o EBITDA possuem maior value relevance que a medida gaap e, consequentemente, maior associação com os retornos das ações.
Contribuições do Estudo: O estudo traz evidências empíricas sobre os possíveis impactos da nova demonstração do resultado, com implicações práticas, e de como a alteração na forma de apresentação da demonstração de resultado pode impactar na previsibilidade das ações. No âmbito social, por tratar-se de uma futura norma que, ao que tudo indica, será implementada nos próximos anos, a presente pesquisa pode contribuir com profissionais contábeis, auditores e órgãos normativos no entendimento dos benefícios e impactos das alterações propostas.
Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
Authors: Silva Andressa Fernanda da , Souza Maíra Melo de 
Published: July 2022

Purpose: The objective of this research is to analyze the level of disclosure and the characteristics of publicly traded Brazilian companies in relation to non-current assets held for sale and discontinued operations.
Methodology: To analyze the level of disclosure, a checklist was created based on CPC 31 (2009). This study is classified as documentary, considering that the Notes to the Financial Statements, the Balance Sheet and the Statement of Income for the Year of the companies included in the sample were analyzed. The problem approach was qualitative. The sample consists of all companies in Brazil, Bolsa, Balcão (B3) that presented non-current assets held for sale (NCAHS) and / or discontinued operations (DO) in 2018, which corresponds to 67 companies divided into 10 operating sectors. The characteristics analyzed were: sector of activity, corporate governance, profitability, auditing company, and shares are traded on the New York Stock Exchange (NYSE).
Results: The results suggest that companies that fall under the New Market, have negative profitability and trade shares on the NYSE tend, on average, to perform a higher level of disclosure of NCAHS and DO. The sectors with the highest concentration of NCAHS and DO were Industrial Goods and Cyclic Consumption, both comprising 16 companies out of 67 in the sample. The nature of NCAHS that stood out the most were the subsidiaries, with 49% representativeness. It was observed that companies still need to improve their disclosure, as the sample average was 44%.
Contributions of the Study: The realization of the present investigation contributes in the sense that the accounting practice pertaining to NCAHS and DO is relatively recent in Brazil and many academics may still have doubts about the subject, considering that the accounting pronouncement CPC 31 brought new disclosure procedures. In this sense, this research contributes towards presenting the way in which Brazilian public companies are showing NCAHS and DO in an updated context, demonstrating that they need to improve the level of information disclosed to fully comply with CPC 31.
Influence of operational levels of corporate governance on earnings management in companies listed on B3
Authors: Trocz Pedro Junior de Oliveira , Zanchet Aládio , Asta Denis Dall , Fiirst Clóvis 
Published: July 2022

Purpose: To analyze the influence of operational levels of corporate governance on earnings management in companies listed on B3.
Methodology: Descriptive research with a documentary procedure and a quantitative approach was adopted. The sample consisted of 207 companies listed on B3, which are classified in the operational levels of corporate governance. Data were collected through Economática® from 2013 to 2018 and, subsequently, the model developed by Kang and Sivaramakrishnan (1995) was used. To estimate the result management, the software SPSS, LhStat and Excel were used.
Results: The results show that in the result management aspect there is not a trend or an evolutionary line, that the segments which require higher corporate governance standards, companies have accounting choices to manage less results, or, that in the segments with lower corporate governance requirements, companies have accounting choices to manage more results. After all, the operational levels that have the best corporate governance concepts, do not negatively influence the practice of earnings management, as well as, the operational levels that do not have the best concepts, do not positively influence the earnings management practice.
Contributions of the Study: The study brought contributions to the corporate sphere, addressing the promotion of governance as a mechanism for transparency in companies accountability in the aspect of earnings management. This allows users to infer the quality of accounting information disclosed by B3. Likewise, contributions in the academic sphere when analyzing accounting choices directly from companies' accounting statements, bringing the theory discussed in the academy closer to the associations reality.
The relation between the adherence of integrated reporting to the IIRC framework and economic performance
Authors: Romão Gabriel , Ribeiro Cíntia de Melo de Albuquerque , Vieira Neto Júlio 
Published: July 2022

Purpose: Analyzing the adherence of the Integrated Reports of a sample composed by three Brazilian companies to the IIRC (International Integrated Reporting Council) Framework. Also, understanding the quality contribution of these reports to the generation of economic performance for the adopting companies.
Methodology: The companies were selected from the IIRC database. Using the method presented by Kiliç and Kuzey (2018) as a reference, a Disclosure Index model was adapted, through the content analysis technique, to measure the level of adherence of the Reports to the Framework. After calculating the Disclosure Index, the Coefficient of Variation of the companies' liquidity and solvency ratios and the macroeconomic performance of the researched period were analyzed, aiming to verify whether the Integrated Reports adhering to the Framework are associated with the economic performance of those companies.
Results: The results indicate that it is not possible to state that the high levels of adherence to the Framework are associated with the economic performance of companies. The Coefficient of Variation calculation of the financial indexes during the publication period of the Integrated Reports does not present a better result when compared to the period prior to these publications.
Contributions of the Study: Recent research on the topic of Integrated Reporting does not show a relationship between compliance with publications and the economic performance of Brazilian companies. Thus, this study proves to be relevant when researching the content of the Integrated Reports published by Brazilian companies and the relationship of this information with economic performance, verifying whether the Integrated Reports fulfill the promise of delivering economic benefits to the model's adopters.
Value relevance of the new operating income: evaluation of the exposure draft 2019/07
Authors: Lima Rummenigue Farias , Costa Luiz Ricardo da , Rodrigues Jomar Miranda 
Published: July 2022

Purpose: To analyze the value relevance of the new operating result proposed by ED/2019/07 in Brazilian companies in relation to the gaap and non-gaap measure, assessing the relevance of the new operating result associated with the market value of companies.
Methodology: We used economic and financial data, available at Economatica, from 149 companies from the 9 economic sectors of B3, which had the annual information necessary to carry out the study in the period from 2010 to 2019. For data analysis, we used a restatement of the current income statement, to assess the new operating income provided for in the Exposure Draft. To assess value relevance, the model by Ohlson (1995) was used, which allows evaluating the explanatory power of the R2 of the regression.
Results: The results of the analyzes suggest that, for the analyzed companies, the value relevance of New Operating Income (R2=0.4439) is higher than EBITDA (R2 = 0.4321), followed by Net Income (R2 = 0.4094). Such results show that the New Operating Result has greater explanatory power for the companies' market value. So, the results corroborate the conclusions of Barton et al. (2010) in which the Operating Result and EBITDA have greater value relevance than the gaap measure and, consequently, a greater association with stock returns.
Contributions of the Study: The study provides empirical evidence on the possible impacts of the new income statement, with practical implications, and on how the change in the presentation of the income statement can impact the predictability of actions. In addition to theoretical and practical contributions, as it is a future standard that, it seems, will be implemented in the coming years, this research can contribute to accounting professionals, auditors and regulatory bodies in understanding the benefits and impacts of the proposed changes.
Analysis of the capital structure and debt heterogeneity of publicly traded companies in the industrial and agribusiness sector
Authors: Marongio Antonio Flávio Quintanilha , Magnani Vinícius Medeiros , Gatsios Rafael Confetti 
Published: July 2022

Purpose: In recent years, the subsidized credit provided by the Brazilian government to some sectors of the economy through financing lines, such as FINAME, FIDIC, from BNDES, may have resulted in a reduction in the costs of the capital structure. Thus, the purpose of this work is to verify if there was a reduction in the cost of capital of publicly traded companies in two important economic sectors, the industrial sector and sectors related to agribusiness.
Methodology: Information regarding financing sources, financing amount, currency and interest rates were collected from the Explanatory Notes to the financial statements of 84 publicly traded companies and used to calculate the weighted average cost of capital of the financing sources at subsidized rates and not subsidized.
Results: The results show that loans with subsidized rates present a great variability in the participation of loans with subsidized rates in the composition of financing of companies, but showing, on average, a low percentage in the composition of indebtedness, and that the effective rates averages of subsidized loans may be higher than the average effective rates of non-subsidized loans, suggesting that subsidized credits, in proportion to which they have been used to compose the financing, may not play a relevant role in reducing the costs of the capital structure of companies
Contributions of the Study: This work contributes to the identification of relevant factors that explain how companies determine their capital structure, providing administrators with indications on which factors are preponderant in the practical performance of companies' capital structure policy.
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory
Authors: Fraga Marinette Santana , Ferreira Cláudia Aparecida Avelar , Teodósio Armindo dos Santos de Sousa , Yoshitake Mariano , Motta Verônica Macário de Oliveira 
Published: July 2022

Purpose: The present study aims to evidence the origin of resources, the implementation and distribution processes of the emergency benefit destined to the popular classes, comparing with Lowi's distributive theory, and justify the control and accountability.
Methodology: A literature review was conducted regarding Lowi's approach to distributive theory and documentary research in federal executive transparency sites for the construction of this theoretical essay.
Results: The results point to the existence of a mere mutation of the origins of resources in education and health, for the Ministry of Citizenship leaving doubts about whether there was effectiveness of investments. The emergency benefit immediately serves the most disadvantaged people but does not repair the permanent damage of the trajectory of vulnerability and sub citizenship of the population of the popular classes. The control action and accountability of resources by the Federal Court of Auditors shows that there was a lack of focus on social policy, as predicted by Lowi's distributive theory (Marcuso & Moreira, 2013).
Contributions of the Study: In the academic and scientific sphere, this study contributes to the debate of Lowi's distributive theory applied in contingency situations, such as in the context of covid's pandemic 19. For society, its contributions permeate the need for more transparent, reliable information and greater comprehensibility of the use and origins of public resources to avoid budgetary manipulations. And the need for intervention of controlling institutions to ensure the proper use of the public office.
Professor perception on the applicability of PBL in accounting education: challenges and limitations
Authors: Morais Maria Auxiliadora de Oliveira , Gomes Hellen Bomfim , Lima Diogo Henrique Silva de , Araujo Aneide Oliveira , Martins Joana Darc Medeiros 
Published: July 2022

Objective: Analyze the perception of accounting professors at public HEIs about the use of the Problem-Based Learning (PBL) methodology in accounting education.
Methodology: Semi-structured interviews were carried out with the analysis units composed of nine professors from undergraduate courses in accounting at public universities located in Rio Grande do Norte. The information obtained in the interviews was transcribed and, subsequently, went under the coding process, carried out with the aid of the ATLAS.ti®️ software, enabling the identification of the units of meaning contained in the interviewees' discourse, leading to a content analysis. A data triangulation was carried out using the course plans of the subjects taught by the interviewees along with the information disclosed in the interviews.
Results: Based on the results obtained through the interviews, interviewees consider that problem-based learning is an applicable method to the teaching of accounting, especially in courses judged to be of a practical nature. In addition, it was found that the role of the teacher is essential for the successful use of this methodology. However, the analysis of the syllabuses of the subjects taught by the interviewees showed that traditional teaching methods are still predominant. It was observed that the demotivation of students, lack of knowledge of teachers about the PBL method, as well as lack of interest and incentives to use a learning approach based on problems and institutional aspects are factors that hinder and constrain the use of this pedagogical intervention.
Study Contributions: The findings contribute to the discussion about the implementation of active methodologies in accounting education, specifically PBL, by identifying aspects that present themselves as challenges that need to be observed and overcome in their use.
Remote teaching in times of social distancing: a study in the accounting and actuarial sciences courses
Authors: Fernandes Maria Sueli Arnoud , Almeida Thiago Alexandre das Neves , Ribeiro Henrique Cesar Melo 
Published: July 2022

Purpose: Considering the imposed social isolation measures to contain the spread of the Sars-Cov-2 virus, the cause of COVID-19 pandemic, the in-person classes started to be held remotely. Those measures had an impact on education, mainly because they had to be adopted quickly, with no time for preparation. In our current study, we investigate how remote teaching has been occurring in the undergraduate courses of Accounting and Actuarial Sciences at a Public Higher Education Institution (PHEI), in times of social distancing.
Methodology: An e-survey was carried out with teachers and students, in order to obtain information on the subject. The collected data were processed using statistical techniques to generate the results.
Results: It came across that the studied PHEI did not have resources such as a Flipped classroom, Digital Whiteboard or any other technological tools to support remote classes, since the remote teaching modality became a need during the COVID-19 pandemic. The PHEI launched, via public notices, programs for digital inclusion in order to acquire mobile data and equipment, such as computers/smartphones/tablets for students; however, only few of the students could have access to those resources.
Contributions of the Study: Our research results contribute to the state-of-the-art regarding undergraduate courses, by investigating their evolution towards remote learning. Such contributions provide information and knowledge on this subject to the national scientific literature, and give support and guidance to other courses offered by public and/or private higher education institutions.
Epigallocatechin-3-gallate Induced HepG2 Cells Apoptosis through ROSmediated
AKT /JNK and p53 Signaling Pathway
Authors: Guan Yutao , Wu Qianlong , Li Miaomiao , Chen Danyang , Su Jingyao , Zuo Liandong , Zhu Bing , Li Yinghua 
Published: July 2022

Background:
Hepatocarcinoma is the third leading cause of cancer-related deaths around
the world. Recently, some studies have reported that Epigallocatechin-3-gallate (EGCG) may have the
anti-cancer potential. However, the affection and putative mechanisms of cytotoxicity induced by
EGCG in HepG2 cells remain unknown. Based on the above, the present study evaluated the effect of
EGCG on the cytotoxic and anti-cancer mechanisms of HepG2 cells.

Methods:
The effect of EGCG on the apoptosis of Hep-G2 cells and its mechanism were studied by
cell counting kit-8, mitochondrial membrane potential assay with JC-1, Annexin V-FITC apoptosis
detection, cell cycle, and apoptosis analysis, one step TUNEL apoptosis assay, caspase 3 activity assay,
caspase 9 activity Assay, Reactive Oxygen Species assay, and Western blot.

Results:
EGCG-induced HepG2 cell apoptosis was confirmed by accumulation of the sub-G1 cells
population, translocation of phosphatidylserine, depletion of mitochondrial membrane potential, DNA
fragmentation, caspase-3 activation, caspase-9 activation, and poly (ADP-ribose) polymerase cleavage.
Furthermore, EGCG enhanced cytotoxic effects on HepG2 cells and triggered intracellular reactive
oxygen species; the signaling pathways of AKT, JNK, and p53 were activated to advance cell
apoptosis.

Conclusion:
The results reveal that EGCG may provide useful information on EGCG-induced HepG2
cell apoptosis and be an appropriate candidate for cancer chemotherapy.
Calorific Values and Energy Structure of Different Parts of Three Varieties of Dolichos Biflorus L.In Jharkhand
Authors: Pramod Kumar  , Ramawadhesh Kumar  , Ravi Ranjan Kumar Sinha  
Published: July 2022

Dolichos biflorus L. is commonly known as Horse gram and Kulthi in Hindi. It belongs to family Fabaceae. The seeds of Dolichos biflorus have several medicinal properties; anthelmintic, diaphoretic, diuretic, etc. as a well-enriched source of protein and energy. The calorific value and energy structure of Dolichos biflorus vary among the species. In this study, our aim was to evaluate the varieties of Kulthi for their better adaption and cultivation in the agro-climatic condition of Hazaribag, Jharkhand. Further, the variation in energy content of these varieties in the above agro-climatic condition. We have collected three varieties of Kulthi (Birsa Kulthi-1 to 3) for this study and followed for 105 days, to evaluate the energy content at different time intervals. We observed these three varieties of Kulthi are different in the relative amount of energy storage at maturity. However, all these three studied varieties of Kulthi (Birsa Kulthi-1 ,Birsa Kulthi-2 ,Birsa Kulthi -3) are ecologically suitable for cultivation in the vicinity of the agro-climatic condition of Hazaribagh, Jharkhand, India.
Medición del riesgo crediticio en fondos de empleados de IES en Antioquia
Authors: Salazar Vergara Juan Gabriel 
Published: July 2022

La finalidad del siguiente estudio es medir los riesgos crediticios en fondos de empleados de Instituciones de Educación Superior de Antioquia (IES) en el periodo 2013-2017 por medio del método llamado Risicar. De acuerdo con De Lara (2013), este es un instrumento útil para la identificación, calificación y evaluación del riesgo crediticio, por ser la gestión de este tipo de riesgo el más importante riesgo a controlar para cualquier entidad. La investigación se convierte en una clase de escudo protector frente a los riesgos crediticios en los fondos de empleados de IES de Antioquia y a su vez abre discusión académica sobre si estos mecanismos de protección son pertinentes o no en dichas entidades. En cuanto a resultados destacables en la evaluación de los riesgos, hubo un 63,64 % del total de riesgos estudiados en categoría de riesgos graves y un 9,09 % de riesgos en la categoría de inaceptables. Llama la atención que varios fondos de empleados no poseen un programa detallado yestablecido para manejar el riesgo crediticio, por ejemplo, resalta la inexistencia de un buen modelo predictor para clasificar bien los potenciales clientes entre buenos y malos, y cuantificar la pérdida esperada, inexistencia de evaluación real de garantías, la inexistencia del seguimiento de procesos jurídicos para recuperación de cartera, en algunos ni se evalúan los estados financieros completos del asociado, ni su capacidad de endeudamiento real y no se usan provisiones anti-cíclicas. Todo ello puede llevar a incumplimientos por parte de los clientes al no poseer este tipo de filtros y mecanismos.
Experimentações Gráficas na Etnografia: Observações e Visualidades sobre a 32 Reunião Brasileira de Antropologia
Authors: Almeida Katianne de Sousa 
Published: July 2022

De que forma um evento científico brasileiro torna-se um espaço experimental para desafiar os limites das fronteiras disciplinares, especificamente, no campo da Antropologia? Neste artigo, o interesse está em explorar as potencialidades criativas evocadas nas atividades relacionadas à 32a Reunião Brasileira de Antropologia (RBA) que ocorreu pela primeira vez em formato remoto no ano de 2020. A etnografia online do evento contou com colagens e desenhos para possibilitar um debate mais amplo quanto às sutilezas de um campo disciplinar composto por gêneros: invisíveis, inaudíveis e indizíveis. Entre rupturas e continuidades as saídas são diversas e nesta fluidez que propõe-se encontrar o espírito vivo da construção da ciência.