Period, Sample Selection and Definition of Variables

Matias Gama A.P.; Segura L.C.; Milani Filho M.A.F.

Period, Sample Selection and Definition of Variables

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Capítulo de livro

Date

2017

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Accounting, Finance, Sustainability, Governance and Fraud

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0

Authors

Matias Gama A.P.
Segura L.C.
Milani Filho M.A.F.

Abstract

© 2017, Springer Nature Singapore Pte Ltd.This chapter presents the definitions of the basic concepts underlying the empirical study. We begin by defining the period investigated, which we define as the New Economic Period (NEP) as well as the concept of net firms. Then, we define the procedures to select the sample. We present the number of observations and also the systematization of the investigation. For comparative purposes, we define also a match sample—no-net firms and finally we present the definition of the variables used.