• Open Access close
• Closed Access close
• Open Source close
• Embargo close
• Publications close
• Research data close
• GOTRIPLE - Social Sciences and Huma... close

ABSTRACT This research analyzes whether there is a temporal association between investor sentiment and earnings management in Brazil. Several studies have investigated the determinants of earnings management, such as factors inside or external to companies and regulatory requirements, but few have considered personal factors, such as investor sentiment in Brazil. With this investigation, it was apparent from the findings that accruals quality is affected by investor sentiment. For participants in the Brazilian capital market, this research reinforces the need for a more careful analysis of the results reported by companies, since managers, in response to investor sentiment, may manage earnings to inflate accounting profit through accruals and influence the market’s ability to price shares correctly. It is evident that accounting choices are much more than just financial decisions and are subject to investor sentiments. The effect of investor sentiment should be considered among the determinants of future earnings management. A sample of non-financial Brazilian companies that traded shares on the Brasil, Bolsa, Balcão (B3) exchange from 2010 to 2016 was used. The investor sentiment index was calculated according to the methodology of Baker and Wurgler (2007). For earnings management, the models of Kang and Sivaramakrishnan (1995), Kothari, Leone, and Wasley (2005), and Dechow, Hutton, Kim, and Sloan (2012) were used. The estimates were carried out through regressions for pooled panel data, fixed, and dynamic effects using the system generalized method of moments (GMM) estimator. Discretionary accruals are positively associated with investor sentiment in the Brazilian capital market, in a similar way to markets with greater informational efficiency and notwithstanding the code-law system. Analyzing low and high sentiment periods separately, the findings suggest that managers increase accruals after high sentiment and reduce them after low sentiment.

Abstract This article addresses a social practice mediated by a virtual social network of travelers called Couchsurfing. Translated as "sofa surfing", this practice is known for the free hosting offer, worldwide, enabling online and offline interaction between registered individuals, as well as promoting the exchange of hospitality, in which host becomes a guest in other travel situations and vice versa. In this research, the hosts and guests of the municipality of Jaguarão, located in the extreme south of the state of Rio Grande do Sul (RS), Brazil, were investigated. The objectives of the article are to identify and discuss the main interests and motivations for the network and Couchsurfing trips among Jaguarian hosts and guests, as well as to understand the system of exchange between guests and hosts inspired by the studies of hospitality based on the Theory of Gift , by Marcel Mauss. The research had a qualitative approach and approached the etnographic method. The methodological course included a bibliographical study and a cyberspace field research, with semi-structured interviews and observations. The exchanges take place online and offline, in different prisms. The research presents new challenges for tourism, leisure and hospitality studies in the context of emerging social practices, such as Couchsurfing.

Replication Data for: Who governs? A new global dataset on members of cabinets.

Unelected officials with coercive powers (e.g., police, prosecutors, bureaucrats) vary markedly in the extent to which citizens view their actions as legitimate. We explore the institutional determinants of legitimate authority in the context of a public goods laboratory experiment. In the experiment, an ``authority'' can target one ``citizen'' for punishment following citizen contribution choices. Untargeted citizens can then choose to help or hinder the authority. This latter choice may be interpreted as a behavioral measure of the authority's legitimacy. We find that legitimacy is affected by how authorities are compensated, the transparency with which their decisions are observed, and an interaction between these. When transparency is high, citizens are more willing to assist authorities who receive fixed salaries than those who personally benefit from collected penalties, even when citizens' material incentives are controlled for. Lower transparency reduces support, but only for salaried enforcers. Version Date: 2014-02-26Version Text: 1.0

Data base created using informations from ANBIMA, including issuance volume for Debentures on Brazil's capital market, segmented by sectors; Stata Codes for Quantitative Analysis. Data also available at: https://doi.org/10.17632/ny8d44w2cd.1 and https://doi.org/10.17632/74nghs4z9n.1

Abstract Background On March 11th, 2020, the World Health Organization (WHO) proclaimed Coronavirus Disease of 2019 (COVID-19) a pandemic. In addition to severe health problems, the disease has had a major psychological impact on the public. The aim of this research was to examine the association between Post-Traumatic Stress Disorder (PTSD) related to COVID-19 in emergency staff and self-compassion and perceived social support. Methods Data were collected from 222 emergency staff working in two referral educational and health centers for COVID-19 affiliated to Tabriz University of Medical Sciences. The participants were recruited six months following the first case of hospitalization for COVID-19 in these two hospitals in Tabriz, Iran. Four questionnaires were used to measure the variables, including a researcher-made demographic checklist, PTSD Checklist for DSM-5 (PCL-5), the Multidimensional Perceived Social Support Scale (MSPSS) and the Self-Compassion Scale. Results The findings showed that age (r = 0.17, P = 0.034), self-judgment (r = 0. 36, P

Additional file 1.

Alluvial river landscapes of the lower Mississippi and Atchafalaya rivers in the south-central USA are flood prone and have shifted historically in position and form, resulting in interventions for flood reduction, navigation, and water supply. Fisk mapped these landscapes in the middle of the twentieth century as a series of artistic colourful map plates. Selected areas are revisited with modern data sets (LiDAR from 2003, hydrographic surveys from 2006 and 2007) including two sites along the Mississippi River (near the Old River juncture and near Morganza Floodway) and one in the middle Atchafalaya River. By using 2D and 3D geovisualization, we find that the extent, variety, and dimensions of anthropogenic landforms have grown in prominence since Fisk’s mapping. The volumes of the highest positive landforms are quantified to provide some indication of direct and indirect anthropogenic activity in these landscapes.

Abstract This study aimed to identify cognitive (reasoning and executive functions) and resilient behavioral variables of (im)migrant university students which are related to different aspects on their adaptation to academic experiences. It is a descriptive exploratory cross-sectional study. The sample consisted of 64 undergraduate and graduate students from three universities of Porto Alegre, with average age 23.75 years old (DP = 2.9), from other Brazilian state or other country. The results pointed that significant predictors of all five academic experiences’ dimensions were resilience’s aspects and none cognitive. Among these resilience’s aspects, it was highlighted Structured style, which predicted three different dimensions. Those findings show the relevant role of resilience in adaptive process faced by this population and, consequently, in their academic success.