Encontrados 43 documentos, a visualizar página 1 de 5
Frictions, entanglements and reconfigurations: Religion and heritage in global ...
Lazzaretti, V.; Mapril, J.; Lourenço, I.This article introduces the thematic section Heritage and Religion in South Asia and its Diasporas and proposes a new framework for analysing the relationship between religion and heritage. While previous scholarship has often approached this nexus in terms of similarities or conflicts, the article argues that global South Asia offers a productive ground for rethinking the complex ways in which religion and her...
A decade of international diversity in collaborative research published in high...
Azevedo, R. F. L.; Lourenço, I.; Oliveira, J.; Castelo Branco, M.Purpose – This study examines the patterns of international diversity in collaborative research published in highly ranked accounting journals. Design/methodology/approach – We examine four types of collaborations: regional, inter-regional, European national and European international. The empirical study is based on 4,033 articles published in 13 journals between 2010 and 2019. Social network analyses were car...
Institutionally endorsed reputation for CSR leadership and the textual characte...
Lourenço, I.; Oliveira, J.; Castelo, M.; Inácio, A. S.Purpose The purpose of this study is to examine the readability and length of CEO letters in the corporate social responsibility (CSR) reports of the US firms included in the North America DJSI Eligible Universe. Design/methodology/approach Data analysis is based on regression models. Findings Firms with a reputation for CSR leadership (those in the Dow Jones Sustainability Index [DJSI firms]) present larger CE...
The effect of using analogies to integrate system dynamics concepts in accounti...
Baptista, L.; Lourenço, I.; Simões, E.This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics field and the financial statements. An experimental study was co...
Does innovation spur integrated reporting?
Pinto, R.; Lourenço, I.; Ferreira, A.This study analyses whether country-level innovation performance and firm-level innovation commitment are associated to adopting the integrated reporting in Europe. The empirical analysis relies on a logistic regression model applied to 388 firm-year observations regarding firms located in Europe and data between 2016–2019. The results show a positive and significant association between country-level innovation...
Macroeconomic instability, institutions, and earnings management: An analysis i...
Viana, D. B. C., Jr.; Lourenço, I.; Black, E. L.; Martins, O. S.We analyze the effect of macroeconomic instability on earnings management and the moderating role of country-level institutions, examining how these phenomena differ in developed and emerging market countries. Focusing our analysis on macroeconomic instability instead of specific periods of financial crisis, we provide a more comprehensive view of the macroeconomic environment's role as a key determinant of acc...
Understanding students' future intention to engage in sustainability accounting...
Eugénio, T.; Carreira, P.; Miettinen, N.; Lourenço, I.Purpose: The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices. Design/methodology/app...
Earnings management of brazilian firms in the IFRS era: The role of economic an...
Viana, D. B. C., Jr..; Lourenço, I.This study investigates whether accounting quality – more specifically regarding the level of earnings management by accruals – is associated with a country’s economic and institutional factors that change over time in IFRS era. Based on a sample of 1,387 Brazilian firm-year observations and data regarding 2011 to 2018, econometric models are estimated considering the absolute amount of discretionary accruals a...
National culture and earnings management in developed and emerging countries
Viana, D. B. C., Jr.; Lourenço, I.; Ohlson, M. P.; Lima, G. A. S. F. dePurpose This study investigates how the association between national culture and earnings management compares between developed and emerging countries. Design/methodology/approach The empirical analysis relies on a sample of 6,313 firm-year observations from 11 emerging markets and 27,605 firm-year observations from 22 developed countries. The authors use ordinary least squares regression methods to test the hy...
The relationship between LGBT executives and firms’ value and financial perform...
Lourenço, I.; Di Marco, D.; Branco, M.; Lopes, A. I.; Sarquis, R.; Soliman, M. T.Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and customer goodwill towards LGBT-friendly policies and practices and to lead to human capital and reputational benefits. Our findings suggest that there is a positive ...