publicações selecionadas
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artigo académico
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artigo de conferência
- Fontes, A., Silva, A.P., Ribeiro, H., & Alves, S.R. (2021). “The trade-off between international accounting convergence and IFRS in-country adjustments”. Proceedings of the 67th International Scientific Conference on Economic and Social Development, Croácia, 29-30 April 2021. 2021
- The trade-off between international accounting convergence and IFRS in-country adjustments 2021
- The role of enforcement mechanisms on IFRS implementation: perceptions from tax official 2020
- • Martins, A., Fontes, A., Rodrigues, L.L., & Silva, A.P. (2020). “Qualitative Research in the Accounting Field: Insights Towards the Grounded Theory Approach”. In: Au-Yong Oliveira, M., & Costa, C. (Eds.). Proceedings of the 19th European Conference on Research Methodology (ECRM20), University of Aveiro, Portugal, 18-19 June 2020, pp.165-17, Proceedings indexed in the Thomson Reuters ISI (WOS). 2020
- Insights Towards IFRS’ Legitimation and Institutionalization Based Upon Perceptions of Statutory Auditors: The Portuguese Case 2019
- 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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capítulo de livro
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documento
- Analysis of key national actors’ perceptions in the roll-out of the IFRS model by unlisted non-financial companies in Portugal 2023
- Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal. 2023
- Fontes, A. S., Rodrigues, L. L., Marques, C., & Silva, A. P. (2023). Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors. Meditari Accountancy Research. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-09-2020-1014 2021
- Silva, A. P., Fontes, A., & Martins, A. (2021). Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. Journal of International Accounting, Auditing and Taxation, 44, JIAAT-D-20-00050R3. Scopus, Q2. 2021
- Silva, A.P., Fontes, A., & Martins, A. (2021). Longitudinal Perceptions of Enforcement Mechanisms in an IFRS-Based Accounting Reform. Polish Journal of Management Studies, 23 (2), 495-511. Scopus, Q2, Emerging Sources Citation (Web of Science). 2021
- Fontes, A. (2018). The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries. Book Review. Accounting in Europe,15 (2), 426-429. 2018
- Fontes, A., Rodrigues, L., & Craig, R. (2017). A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum, 41(2), 132-137. 2017
- Fontes, A., Rodrigues, L., & Craig, R. (2016). A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum, 40, 300- 315. 2016
- 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
- Fontes, A., Rodrigues, L., & Craig, R. (2005). Measuring the Convergence of National Accounting Standards with International Financial Standards. Accounting Forum, 29(4), 415- 436 2005
- O ABC como Modelo Alternativo de Apuramento de Custos nos Estabelecimentos de Ensino Superior – O Caso da Escola Superior de Tecnologia e Gestão de Viana do Castelo 2004
- 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
- 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