Data for: Standard Jones and Modified Jones: An Earnings Management Tutorial” published by RAC-Revista de Administração Contemporânea

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.本数据集汇集了在巴西证券交易所B3（B3）上市的巴西非金融行业上市公司的财务数据。相关数据可直接从各企业的"标准化"财务报表中获取，亦可通过R代码及相关数据库提取。本数据集由会计与商业规制研究小组（Grupo de Pesquisa em Contabilidade e Regulação de Negócios，COREG）整理编制。 变量说明： 企业编号（Firm_id）：用于避免数据混杂的企业数值型识别码； 会计年度（Year）：对应会计年度的截止日期，为每年12月31日； B3行业板块（B3_sector）：代表企业所属行业板块，编码规则如下：1=工业行业，2=周期性消费行业，3=非周期性消费行业，4=电力行业，5=基础材料行业，6=石油、天然气与生物燃料行业，7=医疗健康行业，8=信息技术行业，9=电信行业，10=公共事业行业； 总资产（Assets）：企业i在t年度的总资产； 流动资产（Current_assets）：企业i在t年度的流动资产； 现金及现金等价物（Cash）：企业i在t年度的现金及现金等价物； 应收账款（Account_receivables）：企业i在t年度的应收账款； 存货（Inventories）：企业i在t年度的存货； 不动产（Properties）：企业i在t年度的不动产； 无形资产（Intangible_assets）：企业i在t年度的无形资产； 递延资产（Deferred_assets）：企业i在t年度的递延资产； 固定资产（PPE，Property, Plant and Equipment）：企业i在t年度的厂房、物业与设备； 流动负债（Current_liabilities）：企业i在t年度的流动负债； 短期债务（STD）：流动负债中的短期债务； 非流动资产（noncurrent_assets）：企业i在t年度的非流动资产； 营业收入（Revenue）：企业i在t年度的营业收入； 折旧费用（Depreciation）：企业i在t年度的折旧费用； 净利润（net_income）：企业i在t年度的净利润； 经营活动现金流量（CFO，Cash From Operations）：企业i在t年度的经营活动现金流量。