Data for: Standard Jones and Modified Jones: An Earnings Management Tutorial” published by RAC-Revista de Administração Contemporânea
Description
This dataset gathers financial data from Brazilian public companies listed on B3. The data refer to data that can be collected directly from each firm's "standardized" financial statement or using the R code and databases. All companies are from non-financial sectors. Data are organized by Grupo de Pesquisa em Contabilidade e Regulação de Negócios (COREG). Variables description: Firm_id: numerical identification of the firm, just so as not to scramble the data; Year: is the date of the closing year (december, 31) of the respective year.; B3_sector: Corresponds to the industry sector of firm "i": 1 = Industries, 2 = Cyclical Consumption, 3 = Non-cyclical Consumption, 4 = Electricity sector, 5 = Basic Materials, 6 = Oil, gas and biofuels, 7 = Health, 8 = Information Technology, 9 = Telecommunications, 10 = Public utilities; Assets: Total assets in Year t, for firm I; Current_assets: Current assets in year t, for firm I; Cash: Cash and cash equivalents in year t, for firm I; Account_receivables: Account receivable in year t, for firm I; Inventories: Inventorires in year t, for firm I; Properties: Properties in year t, for firm I; Intangible_assets: Intangible assets in year t, for firm I; Deffered_assets: Deferred assets in year t, for firm I; PPE: Property, Plant and equipment in year t, for firm I; Current_liabilities: Current liabilities in year t, for firm I; STD: Debts in current liabilities; noncurrent_assets: non-current assets in year t, for firm I; Revenue: Revenues in year t, for firm I; Depreciation: Depreciation expenses in year t, for firm I; net_income: Net income in year t, for firm I; CFO: Cash From Operations in year t, for firm I.