{"@context":{"@language":"en","@vocab":"https://schema.org/","citeAs":"cr:citeAs","column":"cr:column","conformsTo":"dct:conformsTo","cr":"http://mlcommons.org/croissant/","rai":"http://mlcommons.org/croissant/RAI/","data":{"@id":"cr:data","@type":"@json"},"dataType":{"@id":"cr:dataType","@type":"@vocab"},"dct":"http://purl.org/dc/terms/","examples":{"@id":"cr:examples","@type":"@json"},"extract":"cr:extract","field":"cr:field","fileProperty":"cr:fileProperty","fileObject":"cr:fileObject","fileSet":"cr:fileSet","format":"cr:format","includes":"cr:includes","isLiveDataset":"cr:isLiveDataset","jsonPath":"cr:jsonPath","key":"cr:key","md5":"cr:md5","parentField":"cr:parentField","path":"cr:path","recordSet":"cr:recordSet","references":"cr:references","regex":"cr:regex","repeated":"cr:repeated","replace":"cr:replace","sc":"https://schema.org/","separator":"cr:separator","source":"cr:source","subField":"cr:subField","transform":"cr:transform","wd":"https://www.wikidata.org/wiki/"},"@type":"sc:Dataset","conformsTo":"http://mlcommons.org/croissant/1.0","name":"Supplementary Data - Earnings Thresholds among Brazilian Listed Companies:  A Strategy to Avoid Earnings Losses or Decreases","url":"https://doi.org/10.7910/DVN/2A8RSG","creator":[{"@type":"Person","givenName":"Zhen-Jia","familyName":"Liu","affiliation":{"@type":"Organization","name":"Xiamen University"},"name":"Liu, Zhen-Jia"}],"description":"Research data used in the paper entitled \"Earnings Thresholds among Brazilian Listed Companies: A Strategy to Avoid Earnings Losses or Decreases\" published in Revista Brasileira de Gestão de Negócios (RBGN) V25, n4 (2023) Acess: https://rbgn.fecap.br/RBGN","keywords":["Business and Management","earnings thresholds","Brazil","avoiding earnings below zero","avoiding earnings decreases","manipulating property disposition"],"license":"http://creativecommons.org/publicdomain/zero/1.0","datePublished":"2023-10-09","dateModified":"2023-10-09","includedInDataCatalog":{"@type":"DataCatalog","name":"Harvard Dataverse","url":"https://dataverse.harvard.edu"},"publisher":{"@type":"Organization","name":"Harvard Dataverse"},"version":"1.0","citeAs":"@data{DVN/2A8RSG_2023,author = {Liu, Zhen-Jia},publisher = {Harvard Dataverse},title = {Supplementary Data - Earnings Thresholds among Brazilian Listed Companies: A Strategy to Avoid Earnings Losses or Decreases},year = {2023},url = {https://doi.org/10.7910/DVN/2A8RSG}}","distribution":[{"@type":"cr:FileObject","@id":"Supplementary Data 1 &ndash; database.xlsx","name":"Supplementary Data 1 &ndash; database.xlsx","encodingFormat":"application/vnd.openxmlformats-officedocument.spreadsheetml.sheet","md5":"fd1d17299cdc98b5561dfd94af88fbe0","contentSize":"11130318","description":"","contentUrl":"https://dataverse.harvard.edu/api/access/datafile/7451795"}]}