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ISEG  >  Gestão  >  ANA ISABEL ABRANCHES PEREIRA DE CARVALHO MORAIS

Journals

    Revistas

    Pinto, I., A. Morais and R. Quick (2020), The impact of the precision of accounting standards on the expanded auditor´s report, Journal of International Accounting, Auditing and Taxation, forthcoming.

     

    Aust, Viktoria, Ana Morais and Inês Pinto (2020), How does foreign direct investment contribute to Sustainable Development Goals? Evidence from African countries, Journal of Cleaner Production, DOI: 10.1016/j.jclepro.2019.118823.

     

    Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli & Anna Vysotskaya (2019): On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View, Accounting in Europe, DOI: 10.1080/17449480.2019.1664753

     

    Cerqueira, C. and A. Morais, 2019, Determinantes da Divulgação de Key Audit Matters por Parte das Empresas Brasileiras, Revista de Contabilidade e Finanças, forthcoming. 

     

    Penela, D., A. Morais and A. Gregory, 2019, Is timeshare good for firm value and profitability? Evidence from segment reporting, International Journal of Contemporary Hospitality Management, forthcoming. DOI: 10.1108/IJCHM-07-2018-0557.

     

    Morais, A., 2019, Are Changes in International Accounting Standards Making Them More Complex?, Accounting Forum, forthcoming. DOI:10.1080/01559982.2019.1573781.

     

    Morais, A. and I. Pinto, 2019, What matters in key audit matters disclosure: evidence from Europe, Journal of International Financial Management & Accounting, Vol. 30, N.º 2, pp. 145-162. DOI: 10.1111/jifm.12095.

     

    Morais, A. and I. Pinto, 2019, Pension plans assumptions: the case of discount rate, Accounting Research Journal, Vol. 32 (1), pp. 36-49, DOI: 10.1108/ARJ-02-2018-0041.

     

    Penela, D., A. Morais and A. Gregory, 2019, An Analytical Inquiry on Timeshare Research: A Continuously Growing Segment, International Journal of Hospitality Management, 76, pp. 132-151. DOI: 10.1016/j.ijhm.2018.04.003.

     

    Morais, A., A. Fialho and A. Dionísio, 2018, Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe, Journal of Applied Accounting Research, 19 (3), pp. 334-350. DOI: 10.1108/JAAR-07-2016-0073.

     

    M. A. B. Rodrigues, A. I. Morais and C. Ribeiro, 2017, Assurance on integrated reporting <IR>, 2017 12th Iberian Conference on Information Systems and Technologies (CISTI), Lisbon, 2017, pp. 1-6. DOI: 10.23919/CISTI.2017.7976062.

     

    Alves, T. and A. Morais, 2017, Business risk: financial reporting in Portugal and Spain, Journal of Accounting and Finance, 17(8), pp. 138-150.

     

    Martins, M., A. Morais, H. Isidro and R. Laureano, 2016, Intellectual capital disclosure: the Portuguese case, Journal of the Knowledge Economy, 1-22. DOI 10.1007/s13132-016-0412-6.

     

    Eugénio, T., Lourenço, I., A. Morais and M. Branco, 2015, The Impact of Media Pressure on Corporate Sustainability in the Cement Industry: A Portuguese Case Study, Caspian Journal of Applied Sciences Research, 4 (3): 25-35.

     

    Martins, M., A. Morais and H. Isidro, 2015, Disclosure of Intellectual Capital in Mediterranean Countries, International Journal of Innovation and Regional Development (ISSN: 1753-0679 (online); ISSN: 1753-0660 (print versions)), 6 (4): 329-342.

     

    Silva, S., A. Morais and J. Dias Curto, 2013, IAS 38 – Disclosure of R&D Activities: the case of countries with high levels of R&D, Global Business Perspectives, (ISSN: 2194-0061 (print version). ISSN: 2194-007X (electronic version)), Springer, vol.1, nº3. DOI: 10.1007/s40196-013-0029-0.

     

    Morais, A., 2013, Why companies lease instead of buy?: Insights from academic literature, Academia Revista Latinoamericana de Administración (ISSN: 1012-8255, Emerald Group Publishing Limited), vol. 26, nº3: 432-446.

     

    Eugénio, T., I. Lourenço and A. Morais, 2013, Sustainability strategies of the company TimorL: extending the applicability of legitimacy theory, Management of Environmental Quality: an International Journal (ISSN: 1477-7835), vol. 24, nº 5: 570-582 (Outstanding Paper of 2013 winner). DOI: 10.1108/meq-03-2011-0017.

     

    Martins, M., A. Morais and H. Isidro, 2013, Disclosure of intellectual capital in Portugal in the first decade of the twenty-first century, Tourism & Management Studies (ISSN: 1646-2408), vol. 3: 832-847.

     

    Martins, M., A. Morais and H. Isidro, 2013, The value of intellectual capital of the Portuguese companies, Tourism & Management Studies (ISSN: 1646-2408), vol. 3: 848-862.

     

    Morais, A., 2012, Value Relevance of Alternative Methods of Accounting for Actuarial Gains and Losses, International Journal of Accounting, Auditing and Performance Evaluation (ISSN (Online): 1740-8016; ISSN (Print): 1740-8008, Inderscience Publishers), vol. 8 (1): 69-90(Scopus). DOI: 10.1504/IJAAPE.2012.043966

     

    Curto, J., Pinto, J., Morais, A. and I. Lourenço, 2011, The heteroskedasticity-consistent covariance estimator in accounting, Review of Quantitative Finance and Accounting (ISSN (print version): 0924-865X; ISSN (electronic version: 1573-7179, Springer), vol. 37: 427-449. DOI: 10.1007/s11156-010-0212-1.

     

    Morais, A., 2010, Actuarial Gains and Losses: The Determinants of the Accounting Method, Pacific Accounting Review (ISSN 0114-0582, Emerald Group Publishing Limited), vol. 22 (1): 42-56. DOI: 10.1108/01140581011034218.

     

    Eugénio, T., I. Lourenço and A. Morais, 2010, Recent developments in social and environmental accounting research, Social Responsibility Journal (ISSN 1747-1117, Emerald Group Publishing Limited), vol. 6 (2): 286-305. DOI: 10.1108/17471111011051775.

     

    Morais, A. and J. Dias Curto, 2009, Mandatory adoption of IASB Standards: Value relevance and country-specific factors, Australian Accounting Review (ISSN 1035-6908, Blackwell Publishing), 49, vol. 19, issue 2: 128-143 (ISI list). DOI: 10.1111/j.1835-2561.2009.00051.x

     

    Morais, A. and J. Dias Curto, 2008, Accounting quality and the adoption of IASB standards – Portuguese evidence, Revista de Contabilidade e Finanças (ISSN 1808-057X, USP), vol. 19, nº 48: 103-111. DOI: 10.1590/s1519-70772008000300009

     

    Morais, A., 2008, Actuarial gains and losses: the choice of the accounting method, Accounting in Europe (ISSN1744-9499 (electronic); ISSN 1744-9480 (paper), Routledge), vol. 5, nº 2: 127-140. DOI: 10.1080/17449480802510534.

     

    Morais, A. and A. Fialho, 2008, Do harmonised accounting standards lead to harmonised accounting practices? An empirical study of IAS 39 measurement requirements in some European Union countries, Australian Accounting Review (ISSN 1035-6908, Blackwell Publishing), 46, vol. 18, issue 3: 224-236 (ISI list). DOI: 10.1111/j.1835-2561.2008.0027.