A5085440934- Taxation and Compliance Studies
- Financial Distress and Bankruptcy Prediction
- Risk Management in Financial Firms
- Banking, Crisis Management, COVID-19 Impact
- Occupational Health and Safety Research
- Business and Management Studies
- Corporate Taxation and Avoidance
- Corporate Finance and Governance
- Banking stability, regulation, efficiency
- Quality and Supply Management
- Linguistics and Education Research
- Social and Economic Solidarity
- Fiscal Policy and Economic Growth
- Education Pedagogy and Practices
- Corporate Insolvency and Governance
- Social and Political Issues
- Credit Risk and Financial Regulations
- Accounting and Organizational Management
- Insurance and Financial Risk Management
Instituto Politécnico de Lisboa
2023-2024
Polytechnic Institute of Porto
2023-2024
Purpose: validate, in the existing models, its effectiveness and ability to provide useful information for decision-making, allowing choice of one that presented as best alternative predicting bankruptcy companies transport economic sector (NACE H) up 6 years before it occurs. Theoretical Framework: last decades, since Beaver's (1966) preliminary work prediction, followed by Altman (1968) numerous authors developed different techniques models this purpose. Of all used almost 60 prediction...
Purpose: The central objective is therefore to explain the tax benefits for investment and their reflection in rendering of accounts, by understanding broad concept benefits, diversity that exists, with a particular focus on effectively demonstrating applicability.
 
 Theoretical Framework: In view Portuguese economic context, government has systematically created new programs adopted measures aimed at granting promote growth development companies. According Teixeira (2008),...
Purpose: The central objective is therefore to explain the tax benefits for investment and their reflection in rendering of accounts, by understanding broad concept benefits, diversity that exists, with a particular focus on effectively demonstrating applicability.
 
 Theoretical Framework: In view Portuguese economic context, government has systematically created new programs adopted measures aimed at granting promote growth development companies. According Teixeira (2008),...
Objective: Globally present the status of main Portuguese corporate income taxes, as well a general and theoretical overview their aggregation, in terms effective tax burden. The informal economy evasion problem will also be exposed, global approach to its implications, measures combat relationship with evolution Method: was made brief Laffer Curve at Corporate Income Tax level, Municipal Surcharge payment, contextualizing “Pagamento por Conta” Additional state art parallel evasion,...
Objective: To observe the existence of a relationship between quality certification and performance bankruptcy prediction for Portuguese SMEs. Theoretical Reference: The search its certification, via International Standard Organization (ISO), theoretically, is related to going concern assumption, making it possible enhance company's economic financial sustainability. Method: Multisectoral Multivariate Discriminant Analysis (ADM) models, considered most efficient, were selected application,...
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...
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,...
In the risk evaluation by stakeholders it’s crucial to understand causes of bankruptcy or breach in corporate sustainability, as well more efficient ways predicting it. These techniques, mainly supported financial analysis, over time, have given rise a diversity approaches particular Multivariate Discriminant Analysis. We selected, 54 iberian companies from that sector, divided them two samples, one bankrupt and another healthy ones, matched size business' volume. Were applied 21...
A crise financeira global e o crescimento do número de encerramentos empresas, torna crucial compreender as causas da falência empresarial, com ênfase na sua previsão.
 Temos por objectivo validar, nos modelos existentes, a eficácia capacidade disponibilizar informação útil, permitindo escolha dos que consubstanciem melhor alternativa até 6 anos antes.
 Seleccionamos, entre empresas portuguesas espanholas, sector transportes armazenagem (CAE H), 58 às quais aplicamos 21...
A crise financeira e o crescente encerramento de empresas tornam crucial compreender as causas da falência formas eficientes a prever, considerando importância elaborar potenciais técnicas mitigação para reduzir os resultados negativos. Neste contexto, no século 21 Os modelos multissetoriais foram selecionados acordo com sua presença na literatura, cobertura temporal diversidade país origem, classificados eficiência previsão portuguesas espanholas que operam indústria transformação (CAE C)...
A evolução mundial das economias bem como as recorrentes e crescentes necessidades de financiamento dos Estados vão levando o legislador a procurar cada vez mais adaptar forma suprir essas necessidades.Pretendemos primeiramente global apresentar estado atual principais impostos sobre os rendimentos empresas portuguesas, uma visão geral teórica da sua agregação, na ótica carga fiscal efetiva, expondo conceito Curva Laffer (Laffer, 2004).Será também exposta relevância problemática economia...