Period, Sample Selection and Definition of Variables
Tipo
Capítulo de livro
Data de publicação
2017
Periódico
Accounting, Finance, Sustainability, Governance and Fraud
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0
Autores
Matias Gama A.P.
Segura L.C.
Milani Filho M.A.F.
Segura L.C.
Milani Filho M.A.F.
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Resumo
© 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.