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Is the Relation between Non-Controlling Interests and Parent Companies Misleading?
Lopes, Ana - 2017
This paper investigates whether different levels of investor protection affect the market valuation of Non-Controlling Interests (NCI)' share of subsidiaries in a consolidated entity. Using a set of European publicly listed firms, our findings suggest a positive association of NCI with parent...
Persistent link: https://www.econbiz.de/10012964747
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National culture and earnings management in developed and emerging countries
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of accounting in emerging economies : JAEE 12 (2022) 1, pp. 150-186
Persistent link: https://www.econbiz.de/10012797483
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Understanding students' future intention to engage in sustainability accounting : the case of Malaysia and the Philippines
Eugénio, Teresa Cristina Pereira; Carreira, Pedro; … - In: Journal of accounting in emerging economies : JAEE 12 (2022) 4, pp. 695-715
Persistent link: https://www.econbiz.de/10013275594
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Research in hospitality management and accounting : a research synthesis and analysis of current literature and futture challenges
Paiva, Inna Sousa; Reis, Paulo; Lourenço, Isabel Costa - In: Problems and perspectives in management : PPM ; … 14 (2016) 4, pp. 83-91
Persistent link: https://www.econbiz.de/10011671661
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Determinants of compliance with mandatory disclosure : research evidence
Fernandes, Sônia Regina Pereira; Lourenço, Isabel Costa - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 91-98
Persistent link: https://www.econbiz.de/10011992969
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Earnings management in family versus non-family firms : the influence of analyst coverage
Paiva, Inna Sousa; Lourenço, Isabel Costa; Curto, … - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 113-133
Persistent link: https://www.econbiz.de/10012176422
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Financial distress, earnings management and Big 4 auditors in emerging markets
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Accounting research journal 35 (2022) 5, pp. 660-675
Persistent link: https://www.econbiz.de/10013363898
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The effect of IFRS adoption on accrual-based and real earnings management : emerging markets' perspective
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 485-508
Persistent link: https://www.econbiz.de/10014311704
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National culture and earnings management in emerging markets : the role of IFRS mandatory adoption
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: International journal of managerial and financial … 15 (2023) 3, pp. 316-345
Persistent link: https://www.econbiz.de/10014315614
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Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of international accounting auditing & taxation 51 (2023), pp. 1-23
Persistent link: https://www.econbiz.de/10014326404