Ana Fialho

Universidade de Évora | uevora

This paper aims to investigate the latest scientific developments, map research networks and topics, and present a critical analysis of the gaps and future opportunities in the literature on the readability of sustainability reports. Through data collection and filtering processes, the final sample included 10 articles. Then, a bibliometric analysi...

The literature shows that despite the strength of the principles shared around the importance of the strategic participation of students in the good management of higher education institutions, the practice is far below the desired standards. This chapter explores the power of comprehensive student participation plans to improve higher education mo...

Research methodology Strategic management is the focus area in this case study, so it is important to consider different sources of information to make strategic decisions. Considering the different options of Wine Cooperative of Vidigueira Cuba & Alvito (ACVCA), it is necessary to know the strengths and weaknesses of each option and identify respe...

There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically des...

Jorge Rebelo de Almeida (JRA), CEO of Vila Galé Hotel Group in Portugal, has an opportunity to invest in two important historical heritage sites in the countryside. Doing so will mean cutting back in other areas he wants the business to grow, such as internationalization. Will the investment be worth the risks? Vila Galé is the second largest Portu...

Jorge Rebelo de Almeida (JRA), CEO of Vila Galé hotel group in Portugal, received two proposals for the recovery of historical heritage located in the inside the country. Doing so will mean cutting back in other areas he wants the business to grow, such as internationalization. Will the investment be worth the risks? Vila Galé is the second largest...

Jorge Rebelo de Almeida (JRA), CEO of Vila Galé Hotel Group in Portugal, has an opportunity to invest in two important historical heritage sites in the countryside. Doing so will mean cutting back in other areas he wants the business to grow, such as internationalization. Will the investment be worth the risks? Vila Galé is the second largest Portu...

Given the growing importance of reports with non-financial information, the aim of this study is to assess integrated reports (IR) published by Portuguese companies. The assessment was carried out considering the compliance (or not) with the current international standards for reporting. To achieve this goal, an analysis of 23 integrated reports pu...

This chapter contributes to the knowledge and understanding of recent trends in social and environmental accounting with the Sustainable Development Goal of the UN Agenda 2030. This study has two specific objectives: 1) to analyse the scientific production that crosses the area of SEA with SDG achievement, quantifying the articles published by year...

Abstract: The United Nations 2030 Agenda, presented in 2015, proposes a set of 17 Sustainable Development Goals (SDGs), relating to various areas of human development and environmental, social and economic themes. Among the global objectives, SDG 16 - Peace, Justice and Effective Institutions stands out, which aims to promote strong, inclusive and...

The main objective of this work is to analyze the existence and, where appropriate, the opportunity to incorporate into the tax systems of Spain and Portugal, measures that encourage the commitment of foundations to the achievement of the Sustainable Development Goals (SDG). The tax systems of these two countries will be examined to identify the be...

This special issue focuses on the relationship between social and environmental accounting and sustainable finance. The purpose of this special issue is to motivate and call for research that links these two areas and presents evidence of their interconnections and their relationship with the United Nations Agenda 2030 Sustainable Development Goals...

Purpose: The purpose of this paper is to investigate whether the introduction of water security, in 2015, as a category in the Carbon Disclosure Project (CDP) Climate A-List, increases the use of impression management (IM) strategies. The purpose is to analyze how companies reacted to programmes of voluntary disclosure of environmental information....

Researchers and practitioners are invited to submit on or before June 16, 2021, a chapter proposal of 1,000 to 2,000 words clearly explaining the mission and concerns of his or her proposed chapter. For see more details: https://www.igi-global.com/publish/call-for-papers/call-details/5311

RESUMO Esteestudopretendeavaliaronívelderelatoambientalobrigatórioeidentificaros fatoresdeterminantesdesserelato,apósaadoçãodas InternationalAccounting Standard /InternationalFinancialReportingStandards(IAS/IFRS),nasempresas cotadasemPortugal,Alemanha,FinlândiaeIrlanda.Paraoestudoempírico selecionou-seumaamostrade10empresascotadas,decadadosprincipa...

Purpose The objective of this paper is to provide empirical evidence regarding the classification of European countries based on accounting quality metrics. We investigate whether the grouping of countries based on accounting quality levels differs from other classifications based on accounting practices or country-specific factors identified in p...

- Mata, C.; Fialho, A. e Eugénio, T. (2017), O Relato Ambiental Obrigatório nas Empresas Cotadas no PSI20, TMQ – Techniques, Methodologies and Quality – Número Especial – Informação de Gestão, ISSN 2183-0940. RESUMO Este estudo tem como principal objetivo avaliar o nível de relato ambiental obrigatório e identificar os fatores determinantes desse...

This study presents a literature review of environmental reports based on papers published in 20 accounting journals between 2006 and 2015. A majority of the papers were published in journals, such as Accounting, Auditing & Accountability Journal, Accounting Forum, Critical Perspectives on Accounting, and Accounting, Organizations and Society. For...

Economic and Financial information for hospital decision-makers in Portugal: economic and clinical rationality In this paper we present the state of the art on this topic, which we have begun to develop in a research project. Our objective is to evaluate the use of economic and financial information in the decision making process of health profes...

RESUMO O relato financeiro eletrónico é uma realidade tornada possível com o aparecimento da Internet, cada vez mais utilizado pelas empresas na divulgação da informação contabilístico-financeira. Embora seja uma área de investigação relativamente recente, existem já diversos estudos e recomendações no sentido de as empresas potenciarem as suas pos...

Resumo Este estudo pretende contribuir para uma revisão da investigação em Contabilidade sobre a temática do Relato Ambiental, através da análise longitudinal dos artigos publicados em 20 accounting top journals, entre 2006 e 2011. Foram identificados 130 artigos, tendo a maioria sido publicados nos journals Accounting, Organizations and Society (...

This study aims to contribute for an accounting state-of-the-art on environmental disclosure through the analysis of the articles published in 20 accounting top journals ranging between 2006 and 2011. 130 articles were identified, the majority of which having been published in the journals Accounting, Auditing & Accountability Journal, Accounting F...

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (e.g. “probable”) they require professional accounta...

The objective of this paper is to investigate the level of harmonisation for IAS 39 Financial Instruments: Recognition and Measurement and to identify if different levels of harmonisation are associated with company-specific factors. Based on Rahman et al. (2002), we used the Jaccard (JACC) index to determine the level of harmonisation between IAS...

The purpose of this paper is to assess the degree of material harmonization between the Portuguese accounting practices and IASB international accounting standards. We analyse exhaustively the Portuguese practices and the most recent modifications on international accounting standards. In this paper, the accounting topics which were analysed more f...

In 1995, an agreement was signed between the International Accounting Standard Board (IASB) and the International Organization of Securities Commissions (IOSCO) where, the latter regulatory body, undertook to evaluate international accounting standards (IAS) for their future acceptance in world stock exchanges. In that same year, the European Commi...

The purpose of this article is to examine the extent to which the clauses for the exclusion of subsidiaries from consolidation are used, in order to assess the degree of compliance with accounting regulation and the effectiveness of the statutory auditor as an enforcement mechanism in case of observed non- compliance. The presentation of consolidat...

Nas últimas décadas têm sido desenvolvidos muitos esforços no processo de harmonização internacional da informação contabilística publicada pelas empresas. Contudo, e apesar da sua importância, não se têm observado grandes preocupações no sentido de avaliar o grau de inteligibilidade dos Relatórios de Contas em geral e da Carta do Presidente em par...

?cuál es el grado de dificultad de lectura de los informes anuales publicados por las empresas? Para dar respuest a esta pregunta nuestros trabajo expone los resultados del estudio realizado sobre la legibilidad de la carta deI Presidente para una muestra de empresas espanolas y portuguesas, ya que este documento es uno de los más leídos por los ac...

El objetivo de este trabajo es conocer la actual utilización que las empresas portuguesas hacen de Internet. Para alcanzar este logro, analizamos el tipo de información suministrado en las páginas web. El trabajo empírico se basa en los datos publicados en la revista Exame [Exame 2000], donde se incluyen las 500 mayores empresas portuguesas, no fin...

El objetivo de este trabajo es conocer la actual utilización que las empresas portuguesas hacen de Internet. Para alcanzar este logro, analizamos el tipo de información suministrado en las páginas web. El trabajo empírico se basa en los datos publicados en la revista Exame [Exame 2000], donde se incluyen las 500 mayores empresas portuguesas, no fin...