<codeBook xmlns="ddi:codebook:2_5" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="ddi:codebook:2_5 https://ddialliance.org/Specification/DDI-Codebook/2.5/XMLSchema/codebook.xsd" version="2.5"><docDscr><citation><titlStmt><titl>Supplementary Data - Earnings Thresholds among Brazilian Listed Companies:  A Strategy to Avoid Earnings Losses or Decreases</titl><IDNo agency="DOI">doi:10.7910/DVN/2A8RSG</IDNo></titlStmt><distStmt><distrbtr source="archive">Harvard Dataverse</distrbtr><distDate>2023-10-09</distDate></distStmt><verStmt source="archive"><version date="2023-10-09" type="RELEASED">1</version></verStmt><biblCit>Liu, Zhen-Jia, 2023, "Supplementary Data - Earnings Thresholds among Brazilian Listed Companies: A Strategy to Avoid Earnings Losses or Decreases", https://doi.org/10.7910/DVN/2A8RSG, Harvard Dataverse, V1</biblCit></citation></docDscr><stdyDscr><citation><titlStmt><titl>Supplementary Data - Earnings Thresholds among Brazilian Listed Companies:  A Strategy to Avoid Earnings Losses or Decreases</titl><IDNo agency="DOI">doi:10.7910/DVN/2A8RSG</IDNo></titlStmt><rspStmt><AuthEnty affiliation="Xiamen University">Liu, Zhen-Jia</AuthEnty></rspStmt><prodStmt/><distStmt><distrbtr source="archive">Harvard Dataverse</distrbtr><contact affiliation="Xiamen University" email="2240328588@qq.com">Liu, Zhen-Jia</contact><depositr>RBGN, Revista Brasileira de Gestao de Negocios</depositr><depDate>2023-10-09</depDate></distStmt><holdings URI="https://doi.org/10.7910/DVN/2A8RSG"/></citation><stdyInfo><subject><keyword xml:lang="en">Business and Management</keyword><keyword>earnings thresholds</keyword><keyword>Brazil</keyword><keyword>avoiding earnings below zero</keyword><keyword>avoiding earnings decreases</keyword><keyword>manipulating property disposition</keyword></subject><abstract>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</abstract><sumDscr/></stdyInfo><method><dataColl><sources/></dataColl><anlyInfo/></method><dataAccs><setAvail/><useStmt/><notes type="DVN:TOU" level="dv">&lt;a href="http://creativecommons.org/publicdomain/zero/1.0">CC0 1.0&lt;/a></notes></dataAccs><othrStdyMat/></stdyDscr><otherMat ID="f7451795" URI="https://dataverse.harvard.edu/api/access/datafile/7451795" level="datafile"><labl>Supplementary Data 1 – database.xlsx</labl><notes level="file" type="DATAVERSE:CONTENTTYPE" subject="Content/MIME Type">application/vnd.openxmlformats-officedocument.spreadsheetml.sheet</notes></otherMat></codeBook>