22 documents found, page 1 of 3
Understanding the political connections of Portuguese companies through their b...
Ferreira, P.; Oliveira, J.; Azevedo, G.Purpose This study aims to analyse the political connections of Portuguese companies through the members of the board of directors, exploring how these connections influence, in particular, the composition and characteristics of the boards. Design/methodology/approach The research used a strategy based on analysing the financial statements and curriculum vitae of the directors of Portuguese companies listed on ...
Systematic review in financialization politics: The role of corporate governanc...
Vieira, R.; Azevedo, G.; Oliveira, J.This review seeks to synthesize empirical fndings on fnancialization policies and provide answers to two questions: (1) What relationship exists between Financialization and Corporate Governance? (2) Is there any relationship between fnancialization and CEO compensation/remuneration systems? A group of 38 scientifc articles was selected using the methodological protocols ProKnow-C and Methodi Ordinatio. Based o...
Learning preferences in higher education accounting courses in Portugal
Campos, F.; Carvalho, F.; Domingos, R.; Azevedo, G.; Bandeira, A.M.; Góis, C.Generation after generation, learning preferences tend to change and teaching strategies in accounting are increasingly being debated among authors. Understanding how students retain the knowledge that is imparted to them is essential for teachers to develop innovative strategies. Currently, the biggest challenge is to understand the learning preferences of Generation Z students, known as the pragmatic generati...
Exploring relationships between seaweeds carrageenan contents and extracted hyb...
Azevedo, G.; Torres, M. D.; Almeida, P. L.; Hilliou, L.The types and amounts of carrageenans present in a set of Mastocarpus stellatus, Chondrus crispus and Ahnfeltiopsis devoniensis, are assessed by solid-state NMR performed directly on dried and powdered seaweeds. The resulting chemical analysis is compared with the chemical structure and gel elasticity of the hybrid carrageenans extracted from these three carrageenophytes. ν-carrageenan is only found in a single...
The determinants of risk reporting during the period of adoption of Basel II Ac...
Azevedo, G.; Oliveira, J.; Sousa, L. M. C.; Borges, F.The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal. The paper conducts a content analysis of the risk and risk management sections included in the management reports and the notes of the annual reports of Portuguese commercial banks, for the years 2007, 2010 and 2013. Findings show that t...
Using quantitative methodologies to conduct a systematic review in social scien...
Vieira, R.; Azevedo, G.; Oliveira, J.The work presented here arises in the context of a larger work, which is related to the need of carrying out a survey of possible gaps in the literature on the subject of financialization within the scope of Corporate Governance, followed by a Systematic Review of the topic. Thus, using the Vos Viewer tool and two scientific methodologies, that have gained prominence in recent years - ProKnow-C Method and Ordin...
Papel de tarefas baseadas em humor gráfico no desenvolvimento da comunicação es...
Azevedo, G.; Menezes, Luís; Ribeiro, AntónioO estudo foca o humor gráfico na comunicação escrita em Matemática e tem como questão central “Em que medida as tarefas baseadas em humor gráfico contribuem para o desenvolvimento da comunicação escrita em Matemática?”. Esta investigação, de natureza mista, teve como participantes 25 alunos do 6.º ano de escolaridade. Para a recolha de dados, optou-se pela aplicação de um questionário inicial, com o objetivo de...
CSR: Evolution of concept
Silva, M.; Azevedo, G.; Oliveira, J.Corporate social responsibility (CSR) can be defined as a “concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment” (European Commission 2001, p. 4). The basic notion of CSR “is the idea that it reflects the social imperatives and the social consequences of business success” (Matten and Moon 2008, p. 405). In that sense, the European Commission presented a new de...
The relationship between the company’s value and the tone of the risk-related n...
Oliveira, M. G.; Azevedo, G.; Oliveira, J.The present study aims to identify the impact of the tone of risk reporting narratives on company market value. The paper uses a sample of 34 Portuguese non-finance companies with shares traded at the Euronext Lisbon stock exchange market. The paper conducts an automated content analysis of the risk reporting narratives included in the risk and risk management sections of the annual reports for 2018 by using th...
Enterprise risk management in Portugal
Pinto, C.; Azevedo, G.; Oliveira, J.The present chapter tries to assess the state of art of Enterprise Risk Management (ERM) among Portuguese non-financial companies regarding two main aspects: the ERM background in Portugal and the level of disclosure of ERM practices by non-financial listed companies. Since the analysis of disclosures is useful to understand the level of evolution and adoption of ERM framework we tried to assess the ERM practic...