Purpose – The purpose of this paper is twofold. First, it intends to assess the level of comparability of the fair value-based valuation criteria for biological assets of Portuguese dairy farms after the adoption of the Portuguese Accounting Standardization System. Second, it presents an...

"This book offers the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions, featuring discussions on risk assessment, transparency, and information disclosure"--

The awareness of mentality in public administration as the key for the management of its complexity / Mirko Pecaric -- Public administration in the era of late neo-liberalism: placement professionals and the NPM regime / Frank Sowa, Ronald Staples -- Exploring the new public management...

The present study aims to identify the impact of the tone of risk reporting narratives on company market value. The paper uses a sample of 34 Portuguese non-finance companies with shares traded at the Euronext Lisbon stock exchange market. The paper conducts an automated content analysis of the...

"This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"--