publicações selecionadas
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artigo académico
- Avoiding Whig interpretations in historical research: an illustrative case study. Accounting, Auditing & Accountability Journal. 2022
- Reasons for Bureaucracy in the Management of Portuguese Public Enterprise Hospitals – An Institutional Logics Perspective. International Journal of Public Administration. 2021
- Strategic Behavior and Earnings Management: Evidence from Europe. RBGN: Revista Brasileira de Gestão de Negócios. 2021
- The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment. International Journal of Accounting and Information Management. 2020
- Bureaucracy and the balanced scorecard in health care settings. International Journal of Health Care Quality Assurance. 2020
- Institutional theory and IFRS: an agenda for future research. Spanish Journal of Finance and Accounting. 2020
- Accounting as a tool of state ideology to control captive workers from a House of Correction. Accounting, Auditing & Accountability Journal. 2019
- The Presence of Bureaucracy in the Balanced Scorecard. Revista de Contabilidad-Spanish Accounting Review. 2019
- Corporate social responsibility disclosure in small and medium-sized entities and large companies. Social Responsibility Journal. 2019
- The engagement of auditors in the reporting of corporate social responsibility information. Corporate Social Responsibility and Environmental Management. 2019
- Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864. Accounting History. 2018
- Advantages and contributions in the balanced scorecard implementation. Intangible Capital. 2018
- Accountability reporting objectives of Maori organizations. Pacific Accounting Review. 2018
- Determinantes da divulgação de informação sobre a estrutura de governança das empresas Portuguesas. Revista Brasileira de Gestao de Negocios. 2018
- Factors affecting success in the professional entry exam for accountants in Brazil. Accounting Education. 2018
- The role of government accounting and taxation in the institutionalization of slavery in Brazil. Critical Perspectives on Accounting. 2018
- A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum. 2017
- Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations. Voluntas. 2017
- A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum. 2016
- Double-entry bookkeeping and the manuscripts dictated in the Lisbon School of Commerce. Accounting History. 2016
- Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations. European Journal of Management and Business Economics. 2016
- Global financial crisis and corporate social responsibility disclosure. Social Responsibility Journal. 2016
- Online sustainability communication practices of European seaports. Journal of Cleaner Production. 2016
- Changing from a rules-based to a principles-based accounting logic: A review. Australasian Accounting, Business and Finance Journal. 2014
- The influence of factors related to the organizational strategy and the environmental in the implementation of the Balanced Scorecard in Portuguese companies,La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas. Revista de Contabilidad-Spanish Accounting Review. 2014
- Balanced scorecard adoption in portuguese organizations: Contingent and institutional variables,La adopción del cuadro de mando integral en organizaciones portuguesas: Variables contingentes e institucionales. Intangible Capital. 2013
- Public visibility and risk-related disclosures in Portuguese credit institutions. Journal of Risk. 2013
- Stakeholder Theory and the Voluntary Disclosure of Intellectual Capital Information. Caspian Journal of Applied Sciences Research. 2013
- The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822. Accounting History. 2013
- BALANCED SCORECARD AND LEARNING ORGANIZATION: CASE STUDY 2012
- EL GRADO DE CONOCIMIENTO Y UTILIZACIÓN DEL CUADRO DE MANDO INTEGRAL EN LOS AYUNTAMIENTOS PORTUGUESES 2012
- Factors associated with the adoption of risk-based internal auditing. Managerial Auditing Journal. 2010
- Intangible assets and value relevance: Evidence from the Portuguese stock exchange. British Accounting Review. 2010
- Intellectual capital reporting in sustainability reports. Journal of Intellectual Capital. 2010
- "Corporate governance regulations": A new term for an ancient concern? The case of Grão Pará and Maranhão general trading company in Portugal (1754). Accounting History. 2009
- Exploring the importance of social responsibility disclosure for human resources 2009
- FACTORES DETERMINANTES NA IMPLEMENTAÇÃO DO BALANCED SCORECARD EM PORTUGAL. Revista Universo Contábil. 2009
- Teachers as servants of state ideology: Sousa and Sales, Portuguese School of Commerce, 1759-1784. Critical Perspectives on Accounting. 2009
- Accounting change in central government. Accounting, Auditing & Accountability Journal. 2008
- Accounting for financial instruments: A comparison of European companies' practices with IAS 32 and IAS 39. Research in Accounting Regulation. 2008
- Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics. 2008
- Recovery amid destruction: Manoel da maya and the lisbon earthquake of 1755. Libraries and the Cultural Record. 2008
- Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. British Accounting Review. 2008
- The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence. Accounting Forum. 2008
- Accounting for firms' training programs: an exploratory study. Journal of Human Resource Costing & Accounting. 2007
- Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. International Journal of Accounting. 2007
- Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault. Critical Perspectives on Accounting. 2007
- Early cost accounting practices and private ownership: The silk factory company of Portugal, 1745-1747. Accounting Historians Journal. 2007
- Exploring the dimensions of the international accounting history community. Accounting History. 2007
- State intervention in commercial education: The case of the portuguese school of commerce, 1759. Accounting History. 2007
- What Determines Port Wine Prices? 2007
- A special accounting treatment for regulated industries? The case of the port wine industry. Journal of Wine Research. 2006
- Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective. Corporate Communications. 2006
- Corporate social responsibility and resource-based perspectives. Journal of Business Ethics. 2006
- Firm-specific determinants of intangibles reporting: evidence from the Portuguese stock market. Journal of Human Resource Costing & Accounting. 2006
- Report the fourth Accounting History International Conference. Accounting History. 2006
- An Exploratory Study of Social Responsibility Disclosure on the Internet by Portuguese Listed Companies. Social Responsibility Journal. 2005
- Measuring convergence of national accounting standards with international financial reporting standards. Accounting Forum. 2005
- O Relato Financeiro do Desempenho Ambiental: Estudo das Empresas Cotadas na Bolsa de Valores de Lisboa e Porto. Estudos De Gestão. 2005
- The Portuguese School of Commerce, 1759-1844: A reflection of the "Enlightenment". Accounting History. 2004
- Corporatism, liberalism and the accounting profession in Portugal since 1755. Accounting Historians Journal. 2003
- Financial reporting on the internet: the portuguese case 2003
- Seven survival strategies for non-native language speaking conference presenters 2003
- O Capital Intelectual nas empresas cotadas na bolsa: análise do rácio valor de mercado/valor contabilístico. Estudos De Gestão. 2001
- O relato financeiro dos intangíveis em Portugal. Revista De Gestão e Economia. 2001
- A fuzzy model for accounting analysis about operating exposure to currency changes . Fuzzy Economic Review. 2000
- Aplicação da teoria dos conjuntos vagos na medida e gestão do risco cambial económico 2000
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artigo de conferência
- Tax Avoidance and Corporate Social Responsibility Disclosure in Ghana 2022
- Measuring the Convergence of National Accounting Standards with International Financial Standards using Association Coefficients: The Case of Portugal 2003
- Portugal Face à Harmonização Contabilística Internacional: Um Estudo de Harmonização Formal 2002
- Tratamentos Contabilístico dos “swaps” de Taxa de Juro: Novos Desenvolvimentos e sua aplicação a Portugal 2002
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artigo de revista
- Banks and Climate-Related Information: The Case of Portugal. Sustainability (MDPI). 2021
- Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future. Sustainability (MDPI). 2021
- Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?. International Journal of Accounting and Information Management. 2021
- Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance. Business Strategy and the Environment. 2020
- Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics. 2020
- Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective. Sustainability (MDPI). 2020
- Breves referências ao ‘enforcement’ das normas internacionais de contabilidade. AECA. 2020
- Accounting as a tool of state ideology to control captive workers from a House of Correction. Accounting, Auditing & Accountability Journal. 2019
- Assessing international accounting harmonization in Latin America. Accounting Forum. 2017
- Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal oa. International Journal of Disclosure and Governance. 2017
- Corporate governance effects on social responsibility disclosures. Australasian Accounting, Business and Finance Journal. 2017
- Women directors and disclosure of intellectual capital information. European Research on Management and Business Economics. 2017
- ‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil. Critical Perspectives on Accounting. 2017
- Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries. Accounting History. 2015
- Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards. European Accounting Review. 2015
- Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777). European Accounting Review. 2014
- Determinant factors of the implementation of the balanced scorecard in portugal: Empirical evidence in public and private organizations,Factores determinantes de la implementación del cuadro de mando integral en portugal: Evidencia empírica en organizaciones públicas y privadas. RBGN: Revista Brasileira de Gestão de Negócios. 2014
- The evolution of financial accounting in Portugal since the 1960s: A new institutional economics perspective. Accounting History. 2014
- Company risk-related disclosures in a code law country. Australasian Accounting, Business and Finance Journal. 2013
- Stakeholder theory and the voluntary disclosure of intellectual capital information 2013
- Factors associated with the publication of a CEO letter. Corporate Communications. 2013
- 'Public-private partnerships': The Portuguese General Company of Pernambuco and Paraíba (1759). Business History. 2012
- Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal. Journal of International Accounting, Auditing and Taxation. 2012
- The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. Research in Accounting Regulation. 2012
- Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal - Institutional logics and strategic responses. Accounting, Organizations and SocIETy. 2012
- A research note on accounting in brazil in the context of political, economic and social transformations, 1860-1964. Accounting History. 2011
- Earnings management induced by tax planning: The case of Portuguese private firms. Journal of International Accounting, Auditing and Taxation. 2011
- Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study. Journal of Banking Regulation. 2011
- Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. Managerial Auditing Journal. 2011
- Voluntary risk reporting to enhance institutional and organizational legitimacy: Evidence from Portuguese banks. Journal of Financial Regulation and Compliance. 2011
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capítulo de livro
- The Brazilian Accounting Profession and Accounting Education: an Historical Perspective 2020
- The Brazilian accounting profession and accounting education 2020
- An Overall Perspective of Income Smoothing as a Strategy of Earnings Management 2019
- Accounting and taxation practices in the operation of slavery in Brazil 2018
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documento
- Risk reporting: a literature review 2013
- The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822 2013
- A carta do presidente como meio de divulgação de informação : o caso do capital intelectual 2011
- Constituents’ perceptions towards the adoption of IFRS-based accounting standards at the national level: Qualitative Evidence from Portugal, 2009
- Portugal’s Switch to International Financial Reporting Standards (IFRS): User, Preparer and Regulator Perceptions of the Convergence Process, 2009
- Measurement of Formal Accounting Harmonization: The Portuguese Accounting System Towards the International Accounting Harmonization 2003
- Measuring Formal Accounting Harmonization: International Accounting Harmonization and the Portuguese Accounting System 2003
- Measuring the Convergence of National Accounting Standards with International Financial Standards using Association Coefficients: The Case of Portugal 2003
- Financial reporting of environmental performance: the portuguese case 2002
- Measuring international accounting harmonisation : a study of FTSE 300 companies 2002
- The measurement and financial reporting of intellectual capital by portuguese listed companies 2002
- Portugal Face à Harmonização Contabilística Internacional: Um Estudo de Harmonização Formal 2002
- The Portuguese Accounting System and International Accounting Harmonization: A Formal Harmonization Study 2002
- The evolution of the accounting profession in Portugal from 1755 2002
- The use of the balanced scorecard in Portugal 2001
- Financial reporting on the Internet: the portuguese case 2001
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livro
- Boas Práticas de Governo no Setor Fundacional [Good Practices in Foundational Sector Governance] 2022
- Estudos sobre o setor fundacional : boas práticas de governo no setor fundacional 2022
- Strategic responses of public sector entities to GRI sustainability reports 2018
- The determinants of sustainability reporting of the Portuguese public sector entities 2018
- Accounting and taxation practices in the operation of Slavery in Brazil 2017
- The determinants of sustainability reporting of the Portuguese public sector entities 2016
- The role of management accounting systems in public hospitals and the construction of budgets: A literature review 2016