ABSTRACT Introduction The optimal rectal cancer care is achieved by a multidisciplinary approach, with a high-quality surgical resection, with complete mesorectal excision and adequate margins. New approaches like the transanal total mesorectal excision (TaTME) aim to achieve these goals, maximizing the sphincter preservation ratio, with good oncologic and functional results. This report describes a way to implement TaTME without a proctor, presents the first case series of this approach in a center experienced in rectal cancer, and compares the results with those of the international literature. Methods We performed a retrospective study of the first 10 consecutive patients submitted to TaTME for rectal cancer at our institution. The primary outcomes were postoperative complications, pathological specimen quality and local recurrence rate. The results and performance were compared with the outcomes of a known structured program with proctorship and with the largest meta-analysis on this topic. Results All patients had locally advanced cancer; therefore, all underwent neoadjuvant therapy. A total of 30% had postoperative complications, without mortality or re-admissions. In comparison with the structured training program referred, no differences were found in postoperative complications and reintervention rates, resulting in a similar quality of resection. Comparing these results with those of the largest meta-analysis on the subject, no differences in the postoperative complication rates were found, and very similar outcomes regarding anastomotic leaks and oncological quality of resection were registered. Conclusion The results of this study validate the safety and effectiveness of our pathway regarding the implementation of the TaTME approach, highlighting the fact that it should be done in a center with proficiency in minimally invasive rectal surgery.

RESUMO O objetivo deste trabalho foi verificar se as ações discricionárias dos gestores para gerenciar o resultado podem ser capturadas pela abnormal book-tax diferences (ABTD). No Brasil, não há estudos com o uso desagregado do gerenciamento de resultado (GR) por meio de escolhas operacionais como proxy de decisões discricionárias para serem capturadas pela ABTD. Além disso, os estudos anteriores se concentram na época em que as International Financial Reporting Standards (IFRS) ainda não eram exigidas no Brasil ou quando ainda estavam em implementação, o que pode mudar o contexto de gerenciamentos de resultado no país e, consequentemente, a relação com a ABTD. Este trabalho é relevante para os usuários das informações contábeis, como investidores, credores, fisco e órgãos reguladores, pois os achados podem auxiliá-los na identificação do oportunismo dos gestores ao gerenciar o resultado. A identificação de que o gerenciamento tributário pode ser afetado pelo GR por decisões contábeis e operacionais revela que investidores, credores, fisco, reguladores e auditores devem estar atentos à deterioração da qualidade informacional contábil e, consequentemente, da utilidade dessas informações. Analisaram-se 201 empresas não financeiras, de 2012 a 2016, totalizando 1.005 observações. Foram utilizados cinco modelos de regressão em painel, sendo três para capturar o GR, um para identificar a ABTD e um para relacionar essas variáveis. Foi evidenciada relação significativa e positiva entre o GR contábil e operacional e a ABTD, o que indica que as empresas que gerenciam para aumentar o lucro têm ABTD positivas, e as empresas que gerenciam para diminuir o lucro têm ABTD negativas. Esta pesquisa contribui, portanto, para a identificação que a ABTD captura as ações discricionárias dos gestores relacionadas ao GR mediante decisões contábeis e operacionais.

ABSTRACT The aim of this study was to verify whether the discretionary actions of managers to manage earnings can be captured by abnormal book-tax differences (ABTD). In Brazil, there are no studies with the disaggregated use of earnings management (EM) through operational choices as a proxy for discretionary decisions to be captured by ABTD. Moreover, the previous studies focus on the period before the International Financial Reporting Standards (IFRS) were required in Brazil or when they were still being implemented, which may change the context of earnings management in the country and, consequently, the relationship with ABTD. This study is relevant for accounting information users, such as investors, creditors, the tax authorities, and regulatory bodies, as the findings may help them to identify manager opportunism through earnings management. The identification that tax management can be affected by EM through accounting and operational decisions reveals that investors, creditors, the tax authorities, regulators, and auditors should remain vigilant against deteriorations in accounting information quality and, consequently, in the utility of that information. An analysis of 201 non-financial companies was carried out, covering 2012 to 2016, thus totaling 1,005 observations. Five panel data regression models were used: three to capture EM, one to identify ABTD, and one to relate these variables. A significant and positive relationship was revealed between accounting and operational EM and ABTD, indicating that companies that manage earnings upward have positive ABTD, and companies that manage earnings downward have negative ABTD. This research therefore contributes to identifying that ABTD captures the discretionary actions of managers related to EM through accounting and operational decisions.

O objetivo deste trabalho foi avaliar o efeito de critérios de seleção de populações de referência no estabelecimento de normas DRIS na cultura do algodoeiro. Criou-se um banco de dados com a produtividade e os teores foliares de macro e micronutrientes, obtidos de talhões médios de 100 ha. Os critérios para o estabelecimento das subpopulações de alta produtividade foram talhões com: produtividade acima da média (4.380 kg ha-1); produtividade acima da média + 2/3 desvio-padrão (acima de 4.650 kg ha-1); produtividade acima da média + 1 desvio-padrão (acima de 4.785 kg ha-1); e produtividade acima da média + 4/3 desvio-padrão (acima de 4.920 kg ha-1). Os critérios de seleção da população de referência proporcionam baixa frequência de relações nutricionais concordantes, para cada norma DRIS avaliada. Independentemente do critério de seleção utilizado, os dados de produtividade média e o índice de balanço nutricional relacionam-se significativamente; e essa relação intensifica-se com o aumento no rigor do critério de inclusão de lavouras na população de referência.

The objective of this work was to evaluate the effect of selection criteria for reference populations on establishing DRIS norms for cotton crop. A database was created with data on yield and macro- and micronutrient contents in leaves obtained in average 100 ha plots. The criteria for establishing the high yield subpopulations were plots with: yield above average (4,380 kg ha-1); yield above average + 2/3 standard deviation (above 4,650 kg ha-1); yield above average + 1 standard deviation (above 4,785 kg ha-1); and yield above average + 4/3 standard deviation (above 4,920 kg ha-1). The selection criteria for the reference population provide low agreement frequency between nutritional relations, for each evaluated DRIS norm. Independently of the criterion used, data on average yield and on the nutritional balance index are significantly related; and this relation is intensified with the increase in the rigor of criterion for the inclusion of crops in the reference population.