A5038075278- Business and Management Studies
- Corporate Social Responsibility Reporting
- Auditing, Earnings Management, Governance
- Fiscal Policy and Economic Growth
- Environmental Sustainability in Business
- Corporate Taxation and Avoidance
- Risk Management in Financial Firms
- Accounting and Organizational Management
- Financial Reporting and XBRL
- Business, Innovation, and Economy
- FinTech, Crowdfunding, Digital Finance
- Family Business Performance and Succession
- Financial Distress and Bankruptcy Prediction
- Energy, Environment, and Transportation Policies
- Education Pedagogy and Practices
- Ethics in Business and Education
- Taxation and Compliance Studies
- Local Government Finance and Decentralization
- Social and Economic Solidarity
- Linguistics and Education Research
- Art History and Market Analysis
- Healthcare during COVID-19 Pandemic
- Corporate Finance and Governance
- Banking, Crisis Management, COVID-19 Impact
- Higher Education and Sustainability
Instituto Politécnico de Lisboa
2023-2024
Universidade Portucalense
2024
Escola Superior Náutica Infante Dom Henrique
2024
Polytechnic Institute of Porto
2023-2024
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...
The efficient allocation of public financial resources to energy consumption in Portuguese municipalities is one the most discussed topics finance, given growing relevance sustainability and efficiency. study analyzes how spending affects efficiency through a combination data analysis hypotheses testing assess relationship between consumption. methodology includes DEA municipalities, as well definition determine possible correlations investment results suggest that, general, with higher...
The modeling of the municipalities’ tax burden is one most relevant issues, especially in terms municipal competitiveness. It challenges definition and delimitation local authorities’ taxing powers. This study aims to analyze level taxation Portuguese municipalities how policies contribute a ranking fiscally more competitive municipalities. paper applies quantitative methods based on fiscal information made available by has been determined that it possible classify as or less through their...
Los determinantes del desempeño de la responsabilidad social empresarial corresponden a un campo investigación que no ha sido completamente explorado cuando se utiliza una muestra multinacional. Asi, pretende analizar relación entre las características consejo administración y el utilizando 776 organizaciones 20 países 2014 2021 través utilizacion modelo ecuaciones estructurales. resultados muestran positiva social, principalmente papel mujeres los miembros independientes non executivos.
Purpose This paper aims to investigate whether executive compensation, corporate social responsibility (CSR)-based incentives, environmental and governance (ESG) performance firm are the significant predictors of CSR committees, in addition CEO, characteristics, from tenet stakeholder managerial power theories. Design/methodology/approach Switzerland is an exemplary country perspective compensation. empirical study includes a panel data set listed Swiss companies, so fixed-effect logistic...
Objective: Observe the existence of a relationship between quality certification, financial performance and bankruptcy prediction, as well supposed superiority certified Portuguese large companies. Theoretical Reference: In continuous pursuit for quality, its International Standard Organization (ISO), suggests, from theoretical perspective, possible last one with going concern, contributing to companies’ economic sustainability. Method: We selected companies (according recommendation...
The adoption of a single VAT rate system in the EU is complex and controversial issue, since current model includes several differentiated rates intended to reflect sectoral needs ensure greater fairness taxation consumption. This study aims analyse which general consumption tax models (differentiated or rate) more efficient terms revenue collection. uses official statistics available on website Tax Customs Authority for period 1996–2022. measured by applying formula EU’s common with...
O evoluir dos encerramentos de empresas com o repetir das crises financeiras faz que seja cada vez mais importante estudo efeitos decisões na vida empresas. A incessante busca pela qualidade, bem a certificação da mesma, via International Standard Organization (ISO), do ponto vista teórico, apresenta uma possível relação pressuposto continuidade, possibilitando potenciar sustentabilidade económico-financeira empresa, algo procuraremos avaliar.Assim, fim continuar disseminação técnicas,...
Os profissionais de contabilidade constituem um dos alicerces na sobrevivência das empresas e da atividade económica em contexto pandémico, combatendo a recessão perda emprego. O objetivo desta investigação pretende identificar as dificuldades profissão no crise. Utilizando metodologia do tratamento estatístico dados recolhidos questionário dirigido aos profissionais, concluiu-se que maioria contabilistas, percecionam uma maior carga trabalho atribuição novas funções existindo ainda...