cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20025565
title: Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

description: ABSTRACT This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.
DOI: 10.6084/m9.figshare.20025565.v1
title: Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

description: ABSTRACT This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.
DOI: 10.6084/m9.figshare.11350862
title: The informational relevance of key audit matters

description: ABSTRACT This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors. The study fills a gap in the literature by evaluating the Brazilian market’s reaction to the disclosure of the information contained in the KAMs, which became mandatory for listed companies to disclose in their financial statements as of the 2016 fiscal year. The topic under analysis is of practical relevance as the use of KAMs in the independent auditor’s report is growing and expanding to other publicly-held companies in addition to listed ones. This study provides a contribution to the Brazilian capital market regulator (Comissão de Valores Mobiliários - CVM) and the Institute of Independent Auditors of Brazil (Ibracon) regarding understanding the impacts of the new auditor’s report, thus enabling the improvement and expansion of this mechanism. For the analysis, we use the event study methodology, which consists of evaluating how information influences the market in a particular period associated with the occurrence of a disclosure event. To do so, we used the variation in the sum of the daily abnormal returns of each company on the days that form part of the information disclosure window. The results of this paper indicate the consistency of the informative content of the financial statements with KAMs, insofar as the variation in the cumulative abnormal return of the companies analyzed is positively associated with the cumulative returns in the information disclosure window for the SFSs following the adoption of the new independent auditor’s report. Thus, this paper contributes to the literature by presenting empirical evidence of the informational relevance of the content of the new audit report containing KAMs.
DOI: 10.6084/m9.figshare.11350862.v1
title: The informational relevance of key audit matters

description: ABSTRACT This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors. The study fills a gap in the literature by evaluating the Brazilian market’s reaction to the disclosure of the information contained in the KAMs, which became mandatory for listed companies to disclose in their financial statements as of the 2016 fiscal year. The topic under analysis is of practical relevance as the use of KAMs in the independent auditor’s report is growing and expanding to other publicly-held companies in addition to listed ones. This study provides a contribution to the Brazilian capital market regulator (Comissão de Valores Mobiliários - CVM) and the Institute of Independent Auditors of Brazil (Ibracon) regarding understanding the impacts of the new auditor’s report, thus enabling the improvement and expansion of this mechanism. For the analysis, we use the event study methodology, which consists of evaluating how information influences the market in a particular period associated with the occurrence of a disclosure event. To do so, we used the variation in the sum of the daily abnormal returns of each company on the days that form part of the information disclosure window. The results of this paper indicate the consistency of the informative content of the financial statements with KAMs, insofar as the variation in the cumulative abnormal return of the companies analyzed is positively associated with the cumulative returns in the information disclosure window for the SFSs following the adoption of the new independent auditor’s report. Thus, this paper contributes to the literature by presenting empirical evidence of the informational relevance of the content of the new audit report containing KAMs.
DOI: 10.6084/m9.figshare.20025566
title: Stock-based compensation plan: an analysis of the determinants of its use

description: ABSTRACT This study’s aim was to investigate the main aspects that determined the use of the stock-based compensation model and the variables that influence the amount paid. The article fills the gap in the previous debate regarding the variables that affect the decision to offer stock-based remuneration, as well as revealing the factors that impact its magnitude and providing a more robust statistical treatment with regards to endogeny. Brazil is known to be a country where the agency conflict between controlling and minority shareholders predominates, and so it is important to understand the determinants of adoption and of the amount paid to managers using stock options, since remuneration can be used as a form of tunneling. This study identified a possible trade-off between cash and stock compensation, in view of increased company indebtedness. It also found that in the Brazilian market this type of remuneration is not related to governance and performance. A panel data regression was used with fixed effects in the firm and industry*year to eliminate the possible bias arising from constant heterogeneities in time for the firms and shocks in the industries in a particular year. In addition, to identify the determinants, we used a logistic regression with panel data and fixed effect in industry*year. The study sample comprised 287 companies listed on the Bolsa, Brasil, Balcão (B3) exchange. This research shows that 40% of the companies in the period from 2010 to 2016 adopted stock-based compensation plans; however, the amount paid is still low, at 0.03% of total company assets. The results indicate that in the Brazilian market variables such as investment opportunities and company size increase the likelihood of adopting the employee stock options plan (ESOP). In addition, regarding the amount paid, this is negatively related to company leverage, indicating that in possible liquidity shocks the companies opt to compensate managers with shares to reduce their exposure to systematic risks.
DOI: 10.6084/m9.figshare.20025566.v1
title: Stock-based compensation plan: an analysis of the determinants of its use

description: ABSTRACT This study’s aim was to investigate the main aspects that determined the use of the stock-based compensation model and the variables that influence the amount paid. The article fills the gap in the previous debate regarding the variables that affect the decision to offer stock-based remuneration, as well as revealing the factors that impact its magnitude and providing a more robust statistical treatment with regards to endogeny. Brazil is known to be a country where the agency conflict between controlling and minority shareholders predominates, and so it is important to understand the determinants of adoption and of the amount paid to managers using stock options, since remuneration can be used as a form of tunneling. This study identified a possible trade-off between cash and stock compensation, in view of increased company indebtedness. It also found that in the Brazilian market this type of remuneration is not related to governance and performance. A panel data regression was used with fixed effects in the firm and industry*year to eliminate the possible bias arising from constant heterogeneities in time for the firms and shocks in the industries in a particular year. In addition, to identify the determinants, we used a logistic regression with panel data and fixed effect in industry*year. The study sample comprised 287 companies listed on the Bolsa, Brasil, Balcão (B3) exchange. This research shows that 40% of the companies in the period from 2010 to 2016 adopted stock-based compensation plans; however, the amount paid is still low, at 0.03% of total company assets. The results indicate that in the Brazilian market variables such as investment opportunities and company size increase the likelihood of adopting the employee stock options plan (ESOP). In addition, regarding the amount paid, this is negatively related to company leverage, indicating that in possible liquidity shocks the companies opt to compensate managers with shares to reduce their exposure to systematic risks.
DOI: 10.6084/m9.figshare.20025570
title: Additional file 2 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 2: Table S2.
DOI: 10.6084/m9.figshare.20025567.v1
title: Additional file 1 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 1: Table S1.
DOI: 10.6084/m9.figshare.20025567
title: Additional file 1 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 1: Table S1.
DOI: 10.6084/m9.figshare.20025570.v1
title: Additional file 2 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 2: Table S2.
DOI: 10.6084/m9.figshare.20025573
title: Additional file 3 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 3: Table S3.
DOI: 10.6084/m9.figshare.20025573.v1
title: Additional file 3 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 3: Table S3.
DOI: 10.6084/m9.figshare.20025576.v1
title: Additional file 4 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 4: Table S4.
DOI: 10.6084/m9.figshare.20025576
title: Additional file 4 of Shotgun proteomics of extracellular matrix in late senescent human dermal fibroblasts reveals a down-regulated fibronectin-centered network

description: Additional file 4: Table S4.
DOI: 10.6084/m9.figshare.11351201.v1
title: Window dressing in Brazilian investment funds

description: ABSTRACT This paper investigates the presence of window dressing in the Brazilian investment fund market, focusing on equity funds. Window dressing is a practice that presents a particular portfolio composition to the market, which is different from that held by the fund in the reporting period. Just before the end of the period, fund managers change their positions with the aim of presenting safer, more profitable securities portfolios. We believe that there is a lack of empirical evidence on this topic in Brazil. Previous research focuses on diversification, style analysis, fund portfolio turnover, manager profile, and performance. Therefore, we believe that our paper is pioneering in presenting results on window dressing in Brazil. With the presence of window dressing, the market may signal distorted results to investors and guide their allocations towards funds in which they would not invest in the absence of such practices. Moreover, the adoption of window dressing may increase transaction costs and thus destroy value. Our results present a connection with previous studies by Bremer and Kato (1996), O’Neal (2001), Ng and Wang (2004), Ortiz, Sarto, and Vicente (2012), and Agarwal, Gay, and Ling (2014). This paper provides evidence of window dressing in Brazilian equity funds and proposes an empirical study to verify the presence of the practice between 2010 and 2016, using market model residuals, rank gap, and backward holding return gap analysis techniques. In short, our results are consistent with window dressing practices in funds managed by small companies that were losers against the Bovespa Index and presented a high tracking error in the period.
DOI: 10.6084/m9.figshare.11351201
title: Window dressing in Brazilian investment funds

description: ABSTRACT This paper investigates the presence of window dressing in the Brazilian investment fund market, focusing on equity funds. Window dressing is a practice that presents a particular portfolio composition to the market, which is different from that held by the fund in the reporting period. Just before the end of the period, fund managers change their positions with the aim of presenting safer, more profitable securities portfolios. We believe that there is a lack of empirical evidence on this topic in Brazil. Previous research focuses on diversification, style analysis, fund portfolio turnover, manager profile, and performance. Therefore, we believe that our paper is pioneering in presenting results on window dressing in Brazil. With the presence of window dressing, the market may signal distorted results to investors and guide their allocations towards funds in which they would not invest in the absence of such practices. Moreover, the adoption of window dressing may increase transaction costs and thus destroy value. Our results present a connection with previous studies by Bremer and Kato (1996), O’Neal (2001), Ng and Wang (2004), Ortiz, Sarto, and Vicente (2012), and Agarwal, Gay, and Ling (2014). This paper provides evidence of window dressing in Brazilian equity funds and proposes an empirical study to verify the presence of the practice between 2010 and 2016, using market model residuals, rank gap, and backward holding return gap analysis techniques. In short, our results are consistent with window dressing practices in funds managed by small companies that were losers against the Bovespa Index and presented a high tracking error in the period.
DOI: 10.5676/dwd_gpcc/fd_m_v2022_10
title: GPCC Full Data Monthly Version 2022 at 1.0°: Monthly Land-Surface Precipitation from Rain-Gauges built on GTS-based and Historic Data
title: Globally Gridded Monthly Totals

description: This is the centennial GPCC Full Data Monthly Product of monthly global land-surface precipitation based on the ~86,000 stations world-wide that feature record durations of 10 years or longer. The data coverage per month varies from ~20,000 (previous version 15,000) to more than 52,000 stations. The Full Data Monthly Product will be updated at irregular time intervals subsequent to significant data base improvements. This product contains the monthly totals on a regular grid with a spatial resolution of 0.25° x 0.25°, 0.5° x 0.5°, 1.0° x 1.0°, and 2.5° x 2.5° latitude by longitude. Precipitation anomalies at the stations are interpolated and then superimposed on the GPCC Climatology V2022 in the corresponding resolution (DOIs: 10.5676/DWD_GPCC/Clim_M_V2022_025, 10.5676/DWD_GPCC/Clim_M_V2022_050, 10.5676/DWD_GPCC/Clim_M_V2022_100, and 10.5676/DWD_GPCC/Clim_M_V2022_250). The temporal coverage of the dataset ranges from January 1891 until December 2020.

The GPCC Full Data Monthly Product is the most accurate in situ precipitation reanalysis data set of GPCC. Moreover it supports regional climate monitoring, model validation, climate variability analysis and water resources assessment studies.
description: General user recommendations:
Users are referred to following gridded Global Precipitation Climate Centre (GPCC) products:

GPCC Climatology 1951-2000 (GPCC_Clim) with high representativeness, for application as a reference, and for utilization of the anomaly interpolation method.

GPCC Full Data Monthly Product (GPCC_FD) with high accuracy, for, e.g., verification of models, or for analysis of historical global precipitation, or for research concerning the global water cycle, e.g., teleconnection analyses.

GPCC Full Data Daily Product (GPCC_FD_D) is recommended to be used when the daily precipitation information is of highest importance, e.g. for analyses of extreme events and related statistics at daily resolution.

GPCC HOMPRA-Europe (HOMPRA-Europe) with homogenized precipitation data, suitable for trend analyses.

GPCC Monitoring Product (GPCC_MP) with high availability and reasonable timeliness, for applications like calibration of satellite data, or early annual reporting.

GPCC First Guess Monthly Product (GPCC_FG) with high timeliness, to be applied for, e.g., drought monitoring.

GPCC First Guess Daily Product (GPCC_FG_D) with high timeliness, to be applied for, e.g., drought monitoring.

GPCC Drought Index Product (GPCC_DI_M) with high timeliness, to be applied for, e.g., drought monitoring.

Please notice also the (GPCC Download Gate) with the current versions of all GPCC datasets and additional informations.
DOI: 10.5281/zenodo.6623237
title: Quantification of SARS-CoV-2 RNA in Wastewater Treatment Plants Mirrors the Pandemic Trend in Hong Kong

description: The dataset included the SARS-CoV-2 and PMMoV virus concentration of WWTPs from December 24, 2020 to June 30, 2021 in Hong Kong, China.
DOI: 10.5281/zenodo.6623236
title: Quantification of SARS-CoV-2 RNA in Wastewater Treatment Plants Mirrors the Pandemic Trend in Hong Kong

description: The dataset included the SARS-CoV-2 and PMMoV virus concentration of WWTPs from December 24, 2020 to June 30, 2021 in Hong Kong, China.
DOI: 10.6084/m9.figshare.11350502.v1
title: Different disclosure activities and sophisticated investors

description: ABSTRACT This article aims to verify what the influence is of different disclosure activities on the concentration of more sophisticated investors in Brazilian companies. The study fills a gap regarding the influence that disclosure activities can have on the concentration of sophisticated investors in Brazilian firms, considering that this may occur due to their ability to maximize the usefulness of the information disclosed and the return on investments, with a reduction in the cost of allocated funds. This subject is relevant because it verifies not the clientless effect of disclosure, presented by the only study previously developed on the subject in the United States (Kalay, 2015), but rather the influence that disclosure activities (earnings forecasts, market communications, and investor relations [IR]) have on the most sophisticated investors’ decisions to allocate funds in companies in the Brazilian market. As an impact on the area, it was noted that those companies that release market communications attract the investment of funds and the concentration of sophisticated investors much more than those that present better IR and release profit forecasts. We studied 89 publicly-traded companies whose reference forms were published in the period from 2011 to 2016. The number of institutional investors disclosed in the reference forms was used as a proxy to categorize them as more sophisticated. The different disclosure activities were represented by the disclosure of profit forecasts, the number of market communications, and the best IR. The best IR proxy was categorized using the companies awarded by IR Magazine Brazil that presented the best IR in the study period. The results of this study show that the most sophisticated investors concentrated in companies with better IR, in those that do not disclose profit forecasts, and in companies with a greater number of disclosed market communications. The disclosure of market communications is the disclosure activity that most influences the concentration of sophisticated investors in Brazilian companies that use more voluntary disclosure than discretionary disclosure to allocate their funds.