Bem-vindo ao Repositório do Iscte – Instituto Universitário de Lisboa
O Repositório Institucional do Iscte tem como objetivo preservar, divulgar e dar acesso à produção intelectual do Iscte em formato digital. Na medida em que reúne o conjunto de publicações académicas e científicas do Iscte, contribui também para o aumento da visibilidade e impacto do trabalho de investigação a nível nacional e internacional.
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On the relation between financial reporting quality and country attributes: research challenges and opportunities
Ver10071/20589We provide new evidence on the co-dependence among the many country attributes previously linked to financial reporting quality. First, we show that the synchronicity of 21 changing country attributes spikes surrounding mandatory IFRS adoption. Thus, while IFRS adoption “explains” increased repor...
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Earnings quality and the heterogeneous relation between earnings and stock returns
Ver10071/20588We adopt a heterogeneous regime switching method to examine the informativeness of accounting earnings for stock returns. We identify two distinct time-series regimes in terms of the relation between earnings and returns. In the low volatility regime (typical of bull markets),&#...
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Leveraging an aging workforce: contributions to longer and better working lives
Ver10071/20587The purpose of this thesis is to examine the role of organizations in extending individuals’ careers, ensuring that they remain healthy, active, and productive at work. This thesis includes four empirical studies. In the first study (Chapter 2), generational and age differences in ...
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Intellectual capital disclosure: the Portuguese case
Ver10071/20586The purpose of this research is to identify the factors that can explain practices of voluntary disclosure of information on intellectual capital (IC). This is an empirical quantitative study that seeks to examine the influence of certain firm characteristics (firm size, auditor type,&#...
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Do Bandim (Bissau) ao Rossio (Lisboa): o impacto das remessas dos emigrantes nas sociedades guineenses
Ver10071/20585A Guiné-Bissau, apesar da reduzida dimensão do seu território, apresenta um movimento migratório muito importante, como de resto acontece em toda a África Ocidental, onde está inserida, região onde mais de 80% dos movimentos populacionais ocorre dentro da própria região. Estes fluxos qu...
