Accessing financial reports and corporate events with GetDFPData

Perlin, Marcelo; Kirch, Guilherme; Vancin, Daniel Francisco

doi:10.12660/rbfin.v17n3.2019.78654

Cited by 9 publications

(7 citation statements)

References 5 publications

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“…B3 provides financial statements data – assets, liabilities, income and cash flow – in its DFP system and board composition data in the FRE system. We use GetDFPData (Perlin et al , 2019) to download information for all available companies from 2010–2018. The FRE system only started in 2010, which explains the choice of period.…”

Section: Methodsmentioning

confidence: 99%

Board gender diversity: performance and risk of Brazilian firms

Mastella

Vancin

Perlin

et al. 2021

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Purpose This study aims to intend to check if female board representation affects performance and risk and to analyse the evolution of the demographic aspects of the presence of women on boards in Brazil. Design/methodology/approach The authors used a sample of 150 Brazilian publicly traded companies from 2010–2018, with different measures of firm performance, firm risk and women’s presence on the board. The study approach is based on a set of ordinary least squares, quantile and panel data regressions. Findings The presence of women on the board has a positive effect on all of our accounting and market performance measures. However, the result of the impact on risk is not conclusive. The study also found that the number of females on the board has a more significant effect at the lower levels of firm performance measured by return on equity, but at the higher levels when measured by Tobin’s Q. Regarding return on assets, the more significant effect happened on the extremes of the performance distribution. The study findings point that market investors place more value in female presence on the board than in director positions. Originality/value By estimating the impact of women’s presence on the boards of directors in firm performance and risk, this study aimed to verify this impact in different aspects of the company. In addition, the authors did so in a sample with many years, making it possible to evaluate the historical evolution of the feminine presence in the boards of administration as well as in the groups of directors, assisting Brazilian legislators with new evidence about the possible impacts of Draft Law 7179/2017.

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Section: Methodsmentioning

confidence: 99%

Board gender diversity: performance and risk of Brazilian firms

Mastella

Vancin

Perlin

et al. 2021

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“…Para coleta de dados, inicialmente foram obtidas informações pessoais e currículos dos CEOs e CA, nível de governança corporativa, tamanho da empresa de auditoria e empresa familiar a partir do Formulário de Referência (FR). Os documentos foram extraídos do site da [B] 3 por meio do software RStudio ® com a utilização do pacote GetDFPData (Perlin et al, 2018). Os dados econômicos e financeiros foram extraídos da base de dados Economática ® .…”

Section: Idade Da Empresaunclassified

Gerenciamento de resultados

Locatelli

Ramos

Sprenger

2021

Rev. Cat. Cien. Cont.

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Este estudo teve como objetivo analisar a influência de CEOs poderosos no gerenciamento de resultados (GR) considerando a presença de conexões sociais entre o CEO e os membros do Conselho de Administração (CA). A amostra foi constituída de 183 empresas brasileiras listadas na [B]3 S.A. no período de 2011 a 2017, totalizando 881 observações. O GR foi mensurado pelo modelo de Jones (1991) e Jones Modificado (1995) e considerada a variável dependente, sob qual foi analisado o efeito de: (i) uma métrica de poder do CEO desenvolvida por análise de componentes principais a partir de uma ótica multidimensional de poder (poder estrutural, poder de propriedade, poder de especialização e poder de prestígio), (ii) um índice que mensura o nível das conexões sociais entre o CEO e os membros do CA a partir de indicadores já revisados pela literatura (background educacional, profissional e relações familiares), e (iii) a interação entre estas variáveis. Os resultados das 6 estimações de regressões lineares (MQO) com pools de cross-section e erros-robustos indicam que CEOs poderosos estão relacionados a maiores níveis de accruals discricionários, enquanto as conexões sociais mitigam o GR. Quando incluída a interação entre essas variáveis, tanto o poder do CEO quanto as conexões sociais perdem o efeito significativo sobre o GR, indicando que na presença das conexões sociais, CEOs poderosos podem deixar de se engajar em práticas de GR. Esse resultado contribui para a discussão sobre a interferência de fatores sociais sobre decisões econômicas chamando atenção para o impacto de fatores socias na qualidade dos lucros e na GC das empresas.

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“…Alongside all articles with open data published by RAC, which can be found at RAC's Dataverse, some other datasets are worth mentioning and could be used in future tutorial-articles. For instance, Perlin, Kirch and Vancin (2019) provide an open-source algorithm to download corporate data from B3, including financial data and corporate events. Along similar lines, the BETS (Brazilian economic time series) (Costa, Speranza, & Costa, 2018) R-package provides the time series of several economic and financial indexes of Brazil.…”

Section: More Useful Datasetsmentioning

confidence: 99%

Tutorial-Articles: The Importance of Data and Code Sharing

Martins

2021

Rev. adm. contemp.

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Context: this document is designed to be along with those that are in the first edition of the new section of the Journal of Contemporary Administration (RAC): the tutorial-articles section. Objective: the purpose is to present the new section and discuss relevant topics of tutorial-articles. Method: I divide the document into three main parts. First, I provide a summary of the state of the art in open data and open code at the current date that, jointly, create the context for tutorial-articles. Second, I provide some guidance to the future of the section on tutorial-articles, providing a structure and some insights that can be developed in the future. Third, I offer a short R script to show examples of open data that, I believe, can be used in the future in tutorial-articles, but also in innovative empirical studies. Conclusion: finally, I provide a short description of the first tutorial-articles accepted for publication in this current RAC’s edition.

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Accessing financial reports and corporate events with GetDFPData

Cited by 9 publications

References 5 publications

Board gender diversity: performance and risk of Brazilian firms

Board gender diversity: performance and risk of Brazilian firms

Gerenciamento de resultados

Tutorial-Articles: The Importance of Data and Code Sharing

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