No presente artigo apresentamos a importância do processo empreendedor e uma resenha do empreendedorismo em Portugal e do seu posicionamento em termos internacionais. Analisamos os determinantes da intenção empreendedora de uma amostra de estudantes universitários do norte de Portugal a...

While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...

Section 1. Model-Based Approaches -- 1. UML as Front-End Language for Embedded Systems Design / Lisane Brisolara de Brisolara, Márcio Eduardo Kreutz, Luigi Carro -- 2. Model-Driven Design and ASM-Based Validation of Embedded Systems / Angelo Gargantini, Elvinia Riccobene, Patrizia Scandurra --...

While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...

Evidence of the asymmetric wealth effect has important implications for investors and continues to merit research attention, not least because much of the evidence based on linear models has been refuted. Indeed, stock and house prices are influenced by economic activity and react non-linearly...

The main source of financing is bank loans for Portuguese small and medium-sized entities (SMEs), which implies several constraints to obtaining additional funds. Relying on the argument of Positive Accounting Theory (PAT) that accounting choices are not neutral and on Agency Theory that...

We investigate whether accounting information system quality has an impact on the level and efficiency of firms' investments. While firms' growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the...

As teorias sobre internacionalização sofrem até aos dias de hoje e compreensivelmente, influência significativa da Teoria Económica, mas parecem não contemplar aspetos relativos a competências relacionais quanto à entrada de organizações nacionais em mercados estrangeiros. Entendemos...

É reconhecido pela generalidade dos estudos científicos e dos resultados empresariais que o reforço da cultura de inovação, alinhada com a missão, visão e estratégia das organizações, pode potenciar um melhor desempenho traduzido em melhores resultados económico-financeiros, reforço...

This paper investigates the determinants of sovereign debt defaults using Extreme Bounds Analysis (EBA). The EBA approach is applied for 190 countries over the period 1970 2010 to determine whether economic and political factors are “robust” or “fragile”. This study finds that debt...