The literature concerning the effects of sporting performance on football shares is scarce. Football clubs used to be non-profit organisations and their members had different rights and views from those which affect today's shareholders' perspectives and analysis. We were particularly concerned...

In this article, we found that the US stock prices react only to the unexpected component of U.S. inflation announcements, with such impact statistically significant only in a situation of economic recession. We also show that the impact of the unexpected component of inflation announcements is...

This paper investigates the disposition effect on the Portuguese stock market, on the basis of a unique database that consists of trading records of 1496 individual investors. We found strong evidence of the disposition effect, studied on the basis of trades, volume and value traded. This...

In this paper we analyse security trading-halts on the Portuguese capital market between 1992 and 1999. The study aims to measure the goodness of trading-halts imposed by market authorities as well as its timing ability on both interrupting and restart trading. A sample of 54 equities which...

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...

The aim of this project is to examine whether fund managers strategically run the net asset value of the real estate investment funds under their management and which factors may influence their decisions. The legal framework of the Portuguese real estate investment funds allows fund managers to...