Socially responsible investments, also referred to as ethical or sustainable investments, have experienced rapid global growth in recent years. They represent an investment approach that incorporates social, environmental, and ethical considerations into decision-making processes. Consequently,...

This study investigates the impact of Research and Development (R&D) investment on the performance of Portuguese companies, specifically addressing the gap in understanding how R&D influences a company's value and performance. We employ a dynamic panel data model estimated using the Generalized...

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 --...

Muitos trabalhos recentes têm-se debruçado sobre a presença de dinâmicas de memória longa nos preços das acções devido às implicações controversas de tal constatação para a eficiência do mercado e, portanto, para os modelos martingale dos preços dos activos utilizados na economia...

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...

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...