34 documents found, page 1 of 4
The impact of IFRS 16 on lessees' financial information: A single-industry study
Lopes, A. I.; Penela, D.This single-industry study responds to the IFRS Foundation’s call to determine the effects of implementing IFRS 16 by analyzing the isolated post-implementation effect of IFRS 16 on lessee financial statements. Using real implementation data, the findings confirm the expected results of prior studies using estimated data, in that the implementation of IFRS 16 is the primary driver of statistically significant c...
Development and bioactive potential of films from plant residue enriched with e...
Melo, A.; Lopes, A. I.; Barros, L.; Tavaria, F.; Pintado, M.Introduction: Traditional plastic food packaging is typically non-renewable and non- biodegradable, creating a need for new eco-friendly and sustainable alternatives, such as plant- based films. Plant agro-industrial wastes have been explored as sources of polymeric matrices in film development. Additionally, natural compounds from plants, like plant extracts (PEs) and essential oils (EOs) can provide these fil...
Up until the consolidation on the IFRS Foundation: The companies that have been...
Lopes, A. I.; Bovane, S.; Penela, D.This study seeks to develop an in-depth understanding of where companies reporting under the Integrated Reporting (IR) framework are located, what their main characteristics are, whether a change in firm value has occurred after IR adoption, and whether firm value varies depending on IR quality. Knowing who has been involved in the thinking and processes underpinning IR may further encourage companies to procee...
Análise bibliométrica às revisões de literatura sobre relato integrado
Lopes, M.; Lopes, A. I.; Penela, D.Sensivelmente desde 2015 tem-se assistido a um crescimento exponencial do Relato Integrado (RI). Um pouco por todo o mundo, inúmeras empresas começaram a preparar a sua informação anual utilizando a abordagem do RI, dando uma visão holística de como o seu negócio tem capacidade para criar (ou destruir) valor ao longo do tempo. A par do contexto empresarial, também a academia tem oferecido uma evolução considerá...
In the shoes of accounting students: Perceptions of the skills needed for a suc...
Lopes, A. I.; Vinagre, F.Students are an important stakeholder group in higher education institutions (HEIs). This paper aims to examine students’ perceptions of the most important skills for a successful career in the accounting profession, and to identify how these perceptions vary among students with different academic profiles. Focusing on undergraduate and masters students, the analysis of the data indicate that perceptions differ...
From little seeds to a big tree: A far-reaching assessment of the Integrated re...
Lopes, A. I.; Penela, D.The purpose of this paper is to provide the first assessment of the Integrated Reporting stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals), and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work. Bibliometric tools supported by a milestone approach to IR ...
Exploring the value relevance of biological assets and bearer plants: An analys...
Bispo, T.; Lopes, A. I.The purpose of this paper is to explore whether a relation exists between share market valuation and the accounting information about bearer plants and biological assets. The focus is supported in the most recent revision of IAS 41 Agriculture. This revision formally introduced the concept of bearer plants, moved them from biological assets to PP&E, and changed their prior measurement by the fair value model to...
Determinantes do número de segmentos operacionais pós-adoção da IFRS 8: Evidênc...
Lopes, A. I.; Trofimova, A.Os objetivos deste estudo são identificar as principais características económico-financeiras determinantes do número de segmentos relatados por Bancos da União Europeia e analisar o consequente efeito da adoção da IFRS 8 - Segmentos Operacionais. Esta norma permite entender melhor o desempenho de uma entidade, facilitando julgamentos e avaliação de riscos e oportunidades. Contudo, a investigação sobre impactos...
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 ...
Is the relation between non-controlling interests and parent companies misleading?
Lopes, A. I.; Lourenço, I.; Soliman, M. T.; Branco, M.This article investigates whether different levels of investor protection affect the equity market’s valuation of non-controlling interests (NCIs) in a consolidated corporate entity. Using a set of publicly listed European firms, our findings suggest a positive (negative) association of NCIs with parent companies’ share prices in countries with low (high) levels of investor protection. We interpret the findings...