A5101489447- Auditing, Earnings Management, Governance
- Fiscal Policy and Economic Growth
- Local Government Finance and Decentralization
- Corporate Finance and Governance
- Efficiency Analysis Using DEA
- Financial Reporting and Valuation Research
- Corporate Social Responsibility Reporting
- Environmental Sustainability in Business
- Fiscal Policies and Political Economy
- Innovation Diffusion and Forecasting
- Private Equity and Venture Capital
- Global Health Care Issues
- Economic and Fiscal Studies
- Healthcare Policy and Management
- Economic Theory and Policy
- Regional Development and Policy
- Market Dynamics and Volatility
- Complex Systems and Time Series Analysis
- Accounting Theory and Financial Reporting
Instituto Politecnico de Setubal
2010-2024
Instituto Politécnico de Lisboa
2023
University of Lisbon
2003-2006
AFONSO A. and FERNANDES S. (2006) Measuring local government spending efficiency: evidence for the Lisbon region, Regional Studies 40, 39–53. The expenditure efficiency of Portuguese governments in 2001 was assessed using Data Envelopment Analysis production frontier estimation. A composite municipal output indicator constructed input scores were computed 51 municipalities region Vale do Tejo. This allows a determination extent that seems to be 'wasted' relative theoretical 'best-practice'...
Abstract The paradigm of corporate environmental disclosures aimed at investors developed in 2017 with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. Existing literature social responsibility points to gender diversity board directors as an influencing factor. This study aims assess influence climate-related financial disclosures, recommended by TCFD based a sample 27 companies operating within sectors electricity, oil, coal and gas, water, alternative energy...
In this paper we measure and analyse expenditure efficiency of Portuguese local governments using a non-parametric technique for production frontier estimation known as Free Disposal Hull. We first construct an index municipal performance then compute input output scores 51 municipalities located in the region Lisbon Vale do Tejo (RLVT) order to estimate extent spending that seems be wasted relative best-practice frontier.
This study addresses whether the market views venturer's share of assets and liabilities Jointly Controlled Entities (JCEs) as venturer. The role JCEs' is a key question underlying international debate on appropriate reporting method for interests in JCEs. We estimate cross-sectional valuation model based that used Landsman et al. (2008). Our one includes measures assets, net income well liabilities. Findings are comparisons coefficients. They suggest investors view similarly to findings...
In this paper we measure the relative efficiency of Portuguese local municipalities in a non-parametric framework approach using Data Envelopment Analysis. As an output compute composite government indicator municipal performance. This allows assessing extent spending that seems to be "wasted" "best-practice" frontier. Our results suggest most could achieve, on average, same level fewer resources, improving performance without necessarily increasing spending. Inefficiency scores are...
This study analyses research evidence on the determinants of compliance with mandatory disclosure requirements, classified in four main areas: business characteristics, country enforcement and corporate governance. The literature concerning requirements is a relatively recent field when compared to voluntary disclosure. Given well-known economic benefits disclosure, it great interest academics practitioners understand incentives that explain behaviour firms terms requirements. review...
The rising global concern for environmental sustainability has driven a surge in green invest-ments' popularity. This study examines the multifractal characteristics and efficiency of various stock indexes, such as Clean Science Technology, ISE Edge Global Wind Energy Index, iShares ETF, Nasdaq Green Energy, Solactive Energy. research covers period from October 4, 2021, to 2023. central ob-jective this is evaluate clean energy markets dissect their influence on investment decisions...