Replication Data for: Standard Jones and Modified Jones: An Earnings Management Tutorial
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. 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 ' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["cash flow and reversals","earnings management","Modified Jones","ROA","Standard Jones"]} <|eot_id|>
 Here is the Description of a dataset. 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 ' . Please return only a json list of at most 3 Keywords corresponding to the 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 
cash flow and reversals; earnings management; Modified Jones; ROA; Standard Jones