R. Joseph Monsen, Anthony J. Downs,
... 978-3-030-21286-5_3Cláudia Araújo Mendes, Lúcia Lima Rodrigues, Laura Parte An Overall Perspective of Income ...
Tópico(s): Firm Innovation and Growth
1965 - University of Chicago Press | Journal of Political Economy
... org/10.1287/orsc.1120.0745Marta Silva Guerreiro, Lúcia Lima Rodrigues, Russell Craig Voluntary adoption of International Financial ...
Tópico(s): Accounting and Organizational Management
1985 - University of Chicago Press | American Journal of Sociology
Manuel Castelo Branco, Lúcia Lima Rodrigues,
Purpose The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by Portuguese companies which are engaged in processes of obtaining or enhancing a good social responsibility reputation and are confident of having a good social performance pertaining to the human resources area – the best companies to work for (BCWF). Design/methodology/approach A matched pair approach is used to address the empirical question of whether the SRD on the internet of the BCWF differs ...
Tópico(s): Knowledge Management and Sharing
2009 - | Journal of Human Resource Costing & Accounting
Nuno Castanheira, Lúcia Lima Rodrigues, Russell Craig,
Purpose The purpose of this paper is to analyse company‐specific factors associated with adoption of risk‐based auditing. It seeks to explore the role of internal auditing in enterprise risk management (ERM). Design/methodology/approach Findings are drawn from a questionnaire survey, sent in 2006, to all 96 chief internal auditors who were members of the Institute of Portuguese Internal Auditors. Findings In planning an annual schedule of audits, the adoption of a risk‐based approach is statistically ...
Tópico(s): Corporate Finance and Governance
2009 - Emerald Publishing Limited | Managerial Auditing Journal
Produção Nacional
Revisado por pares
Lúcia Lima Rodrigues, Álvaro Ricardino, Sofie Tortelboom Aversari Martins,
In 1754, Governor Francisco Xavier de Mendonça Furtado requested his brother, the Marquis of Pombal, obtain the King’s approval to establish a trading company in Brazil. The Governor sent his brother a draft of the proposed trading company’s by-laws. Its 27 paragraphs mimic the by-laws of the English East India Company and contain various provisions that may be described today as good “corporate governance regulations”. Later, the approved by-laws of the Grão Pará and Maranhão General Trading Company ( ...
Tópico(s): Corporate Finance and Governance
2009 - SAGE Publishing | Accounting History
Produção Nacional
Revisado por pares
D.F. Magalhães, José Ailton da Silva, João Paulo Amaral Haddad, Élvio Carlos Moreira, Maria Isabel Magalhães Fonseca, Marina Lúcia Lima de Ornelas, Bárbara Kellen Antunes Borges, Zélia Maria Profeta da Luz,
A model for the dissemination of information on visceral leishmaniasis from schoolchildren to their families was evaluated in two schools in Caeté, Minas Gerais State, Brazil. Age ranged from 9 to 17 years in the two schools, one receiving the intervention (with 92 students) and the other serving as the control (96 students). All the students attended a class and received a pamphlet on visceral leishmaniasis. The intervention consisted of a homework assignment in which the student discussed the class ...
Tópico(s): Trypanosoma species research and implications
2009 - Escola Nacional de Saúde Pública, Fundação Oswaldo Cruz | Cadernos de Saúde Pública
Patrícia Rodrigues Quesado, Lúcia Lima Rodrigues,
Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, a empirical study was performed, based on a questionnaire launched in October 2004 and applied to the 250 largest Portuguese companies aiming at assessing the knowledge, use, and the characteristics of companies which are adopting this management instrument. Despite the majority of the companies inquired recognizing BSC more as a strategic management ...
Tópico(s): Auditing, Earnings Management, Governance
2009 - | Revista Universo Contábil
Lúcia Lima Rodrigues, Delfina Gomes, Russell Craig,
This paper introduces some significant developments in the history of the Portuguese accounting profession. It does so with a view to providing a facilitative foundation of knowledge upon which further analysis and critique can be undertaken. Five developmental periods since 1755 are identified: (i) Corporatist Absolute Monarchy (1755–1820) (ii) Liberal Monarchy (1820–1890) (iii) Waning Liberalism and Rising Corporatism (1891–1926) (iv) Corporatist Dictatorship (1926–1974) and (v) Emerging Liberal Democracy ...
Tópico(s): Accounting and Organizational Management
2003 - Academy of Accounting Historians | Accounting Historians Journal
Delfina Gomes, Garry D. Carnegie, Lúcia Lima Rodrigues,
Purpose The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration. Design/methodology/approach Set firmly in the archive, this paper adopts new ...
Tópico(s): Auditing, Earnings Management, Governance
2008 - Emerald Publishing Limited | Accounting Auditing & Accountability Journal
John C Lantis, M. Jensen, Alan I. Benvenisty, Débora Lúcia Lima Leite Mendes, C. Gendics, George Todd,
Over the last 5 years there has been a significant shift toward lower limb revascularization using endoluminal techniques. However, in many instances endoluminal techniques alone are unable to salvage limbs that exhibit tissue loss. Many of these patients do not have adequate conduit for a long leg bypass, while tibial angioplasty does not appear to restore adequate perfusion to heal many significant foot lesions, making combined procedures attractive. However, previously available data evaluating ...
Tópico(s): Acute Ischemic Stroke Management
2008 - Elsevier BV | Annals of Vascular Surgery
Manuel Castelo Branco, Lúcia Lima Rodrigues,
Tópico(s): Nonprofit Sector and Volunteering
2008 - Springer Science+Business Media | Journal of Business Ethics
Manuel Castelo Branco, Lúcia Lima Rodrigues,
This study, grounded in legitimacy theory (LT), examines social responsibility disclosure (SRD) on the Internet by Portuguese banks in 2004 and 2005. It compares these disclosures with those made in annual reports in 2003 and 2004. According to LT, companies with a higher public visibility are expected to exhibit greater concern to improve the corporate image through SRD. Size and industry affiliation are two of the most popular proxies for public visibility. By using companies from one industry this ...
Tópico(s): Public Relations and Crisis Communication
2008 - Elsevier BV | The British Accounting Review
Lídia Oliveira, Lúcia Lima Rodrigues, Russell Craig,
Purpose The purpose of this paper is to analyse voluntary disclosures of intellectual capital (IC) items in the sustainability reports of Portuguese companies. The paper aims to highlight the level, pattern and determinants of IC disclosures in those sustainability reports; and the potential for sustainability reports to be a medium for IC disclosures. Design/methodology/approach An index of voluntary disclosure of intangibles is constructed and deployed to analyse IC disclosures in the sustainability ...
Tópico(s): Innovation and Knowledge Management
2010 - Emerald Publishing Limited | Journal of Intellectual Capital
Lídia Oliveira, Lúcia Lima Rodrigues, Russell Craig,
We assess the value relevance of the amounts for identifiable intangible assets and goodwill reported in the financial statements of all non-finance companies listed on the main market of the Portuguese Stock Exchange from 1998 to 2008. Additionally, we use panel data to explore the impact on value relevance of Portugal's formal adoption of International Accounting Standards [IAS] and International Financial Reporting Standards [IFRS] in 2005. A distinctive feature of the accounting by our sample ...
Tópico(s): Intellectual Capital and Performance Analysis
2010 - Elsevier BV | The British Accounting Review
Lúcia Lima Rodrigues, Russell Craig, Delfina Gomes,
Prior to the eighteenth century, commercial (including accounting) knowledge was acquired principally from on-the-job training and courses conducted in private schools. However, in eighteenth century Europe, the State began to participate directly in the provision of commercial (including accounting) education through the establishment of public schools of commerce.This article explores changes in commercial education in eighteenth-century Portugal and the role the state played in those changes. It ...
Tópico(s): History of Colonial Brazil
2007 - SAGE Publishing | Accounting History
Manuel Castelo Branco, Lúcia Lima Rodrigues,
This paper provides an analysis of some relevant issues in corporate social and environmental reporting (CSER) research by way of review of relevant literature. Issues in the following two main areas of CSER research are identified: the methodologies used to capture empirical data on CSER; and how to theoretically interpret the trends of CSER. An overview of these issues is provided and some clues to understand what is at stake are offered. We argue that the choice of methods used to collect empirical ...
Tópico(s): Management and Organizational Studies
2007 - Sebelas Maret University | Issues in Social and Environmental Accounting
Patrícia Teixeira Lopes, Lúcia Lima Rodrigues,
This paper studies the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies. An index of disclosure based on IAS 32 and IAS 39 requirements is computed for each company. The analysis includes variables that capture intrinsic features of Portuguese companies and institutional regulatory context, such as capital structure and characteristics of the corporate governance structure, within contingency theory. We could not find any significant influence ...
Tópico(s): Financial Reporting and Valuation Research
2007 - Elsevier BV | The International Journal of Accounting
Marta Silva Guerreiro, Lúcia Lima Rodrigues, Russell Craig,
This paper uses ordinal regression, structural equation modelling, and multivariate analysis techniques to investigate the preparedness to adopt IFRS that was exhibited by listed Portuguese companies in August 2003. We find the level of preparedness was significantly associated with company size, commercial internationalization, audit by a 'Big 4' accounting firm, and profitability. Our findings will help to indicate the pre-conditions that are likely to spur lagging companies (and countries) to prepare ...
Tópico(s): Accounting Theory and Financial Reporting
2007 - Taylor & Francis | Accounting Forum
Garry D. Carnegie, Lúcia Lima Rodrigues,
This study explores the present-day dimensions of the international accounting history community with a focus on examining the formal (that is institutionalized) and informal (that is non-institutionalized) arrangements for accounting history in various countries and regions. Following a review of recent commentaries on the state of accounting history, the study elucidates the dimensions of the field where accounting history associations or special interest groups operate, comprising Australia and ...
Tópico(s): Auditing, Earnings Management, Governance
2007 - SAGE Publishing | Accounting History
Manuel Castelo Branco, Lúcia Lima Rodrigues,
Companies engage in corporate social responsibility (CSR) mainly because they can reap some kind of benefits from such engagement. It is thus necessary to have a CSR notion which is able to address this important feature. The differing views regarding the role of business in society are often presented as being placed within the stakeholdershareholder debate. This article tries to show that a useful notion of CSR should be based on a stakeholder view and should be capable of addressing both its normative ...
Tópico(s): Ethics in Business and Education
2007 - | EJBO. Electronic journal of business and organization ethics
Lúcia Lima Rodrigues, Russell Craig,
This paper draws upon Althusser [Althusser L, Ideology and ideological state apparatuses (notes towards an investigation). In: Althusser L, editor. Lenin and philosophy and other essays [Brewster B, Trans.]. London: New Left Books; 1971] to conceive two teachers of commercial subjects as apparatchiks serving an ideological state apparatus in order to diffuse a state ideology. We explore the lives of João Henrique de Sousa and Albert Jaquéri de Sales, the first two teachers of the Portuguese School ...
Tópico(s): Social and Economic Solidarity
2007 - Elsevier BV | Critical Perspectives on Accounting
Jonas Oliveira, Lúcia Lima Rodrigues, Russell Craig,
Tópico(s): Financial Markets and Investment Strategies
2011 - Palgrave Macmillan | Journal of Banking Regulation
Jonas Oliveira, Lúcia Lima Rodrigues, Russell Craig,
Purpose The purpose of this paper is to assess the risk‐related disclosure (RRD) practices in annual reports for 2005 Portuguese companies in the non‐finance sector. Design/methodology/approach The paper conducts a content analysis of a sample of 81 companies (42 listed and 39 unlisted). In considering corporate governance effects, the sample is reduced to the 42 listed companies that are required to disclose a corporate governance report. Findings Implementation of IAS/IFRS and the European Union' ...
Tópico(s): Corporate Social Responsibility Reporting
2011 - Emerald Publishing Limited | Managerial Auditing Journal
Mário Marques, Lúcia Lima Rodrigues, Russell Craig,
In Portugal, a concept of taxable income associated closely with reported accounting income is used to determine the tax liability of firms. Recently, the Portuguese government legislated to introduce a system of "special payment on account" (SPA). Firms were required to pay an amount of income tax in advance that varied between a promulgated minimum and maximum. Although such a tax is unique to Portugal, other countries have tax arrangements that are similar in intent. Thus, Portugal's experience ...
Tópico(s): Taxation and Compliance Studies
2011 - Elsevier BV | Journal of International Accounting Auditing and Taxation
Produção Nacional
Revisado por pares
Lúcia Lima Rodrigues, Paulo Schmidt, José Luis Santos, Pedro Cézar Dutra Fonseca,
From 1860 to 1964, but particularly after 1930, Brazilian society changed from an agrarian to an industrial society and from an emphasis on the export sector to becoming focused primarily on the domestic market. During this period, there were significant changes in accounting that were largely imposed by the State. This note explores the main political, economic and social factors that influenced the development of accounting in Brazil during this period. In a legalist country such as Brazil the ...
Tópico(s): Auditing, Earnings Management, Governance
2011 - SAGE Publishing | Accounting History
Jonas Oliveira, Lúcia Lima Rodrigues, Russell Craig,
Purpose This paper aims to explore the factors that affected the voluntary risk‐related disclosures (RRD) in the individual annual reports for 2006 of Portuguese banks. It also explores the extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. Design/methodology/approach The authors conduct a content analysis of the annual reports of a sample of 111 banks. Voluntary operational risk and ...
Tópico(s): Corporate Social Responsibility Reporting
2011 - Emerald Publishing Limited | Journal of Financial Regulation and Compliance
Manuel Castelo Branco, Lúcia Lima Rodrigues,
Purpose The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose social responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports. Design/methodology/approach Examines social responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content ...
Tópico(s): Social Media and Politics
2006 - Emerald Publishing Limited | Corporate Communications An International Journal
Lídia Oliveira, Lúcia Lima Rodrigues, Russell Craig,
Purpose This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies. Design/methodology/approach An index of the voluntary disclosure of intangibles is constructed based on analysis of the Management Report and Chairman's Letter of all 56 companies listed on Euronext Lisbon at 31 December 2003. Several hypotheses about associations between that index and eight firm‐specific variables are tested. Findings ...
Tópico(s): Corporate Finance and Governance
2006 - | Journal of Human Resource Costing & Accounting
Lúcia Lima Rodrigues, Russell Craig,
Tópico(s): Public Policy and Administration Research
2006 - Elsevier BV | Critical Perspectives on Accounting
Manuel Castelo Branco, Lúcia Lima Rodrigues,
Tópico(s): Entrepreneurship Studies and Influences
2006 - Springer Science+Business Media | Journal of Business Ethics