Ana Cristina Marques

Norwich Business School - University of East Anglia

Norwich

NR4 7TJ

United Kingdom

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 15,608

SSRN RANKINGS

Top 15,608

in Total Papers Downloads

4,675

SSRN CITATIONS
Rank 15,335

SSRN RANKINGS

Top 15,335

in Total Papers Citations

38

CROSSREF CITATIONS

35

Scholarly Papers (22)

1.

Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 32 Posted: 11 Sep 2008 Last Revised: 25 Sep 2008
Helena Isidro and Ana Cristina Marques
ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 777 (46,374)
Citation 4

Abstract:

Loading...

non-GAAP financial measures, pro forma earnings, voluntary disclosure

Impression Management and Non-GAAP Disclosure in Earnings Announcement

Forthcoming - Journal of Business Finance and Accounting
Number of pages: 53 Posted: 27 Feb 2012 Last Revised: 20 Jan 2017
Encarna Guillamon Saorin, Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 343 (125,191)

Abstract:

Loading...

pro forma, disclosure tone, investor protection, sophisticated markets

Impression Management and Non-GAAP Reporting in Earnings Announcements

Forthcoming - Journal of Business Finance and Accounting
Number of pages: 53 Posted: 13 Jan 2012 Last Revised: 20 Jan 2017
Encarna Guillamon Saorin, Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 166 (253,033)

Abstract:

Loading...

Non-GAAP earnings, impression management, pro forma, press releases

3.

Sec Interventions and the Frequency and Usefulness of Non-Gaap Financial Measures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 48 Posted: 30 Mar 2005
Ana Cristina Marques
Norwich Business School - University of East Anglia
Downloads 445 (93,760)
Citation 19

Abstract:

Loading...

non-GAAP financial measures, Regulation G, disclosure

4.

Non-GAAP Earnings: International Overview and Suggestions for Research

Number of pages: 31 Posted: 11 May 2017
Ana Cristina Marques
Norwich Business School - University of East Anglia
Downloads 420 (100,218)
Citation 1

Abstract:

Loading...

non-GAAP earnings, pro forma earnings, alternative performance measures, headline earnings.

The Impact of Corporate Governance on the Disclosure of Manager-Adjusted Non-GAAP Earnings

Number of pages: 50 Posted: 13 Sep 2007
Ross Jennings and Ana Cristina Marques
University of Texas at Austin - Department of Accounting and Norwich Business School - University of East Anglia
Downloads 372 (114,278)
Citation 6

Abstract:

Loading...

corporate governance, institutional ownership, independent

The Impact of Corporate Governance on the Disclosure of Manager-Adjusted Non-Gaap Earnings

Posted: 15 Dec 2006
Ana Cristina Marques
Norwich Business School - University of East Anglia

Abstract:

Loading...

Corporate governance, institutional ownership, independent directors, non-GAAP earnings, pro forma earnings

6.

Narrative Analysis of Annual Reports: A Study of Communication Efficiency

IIM Bangalore Research Paper No. 486
Number of pages: 36 Posted: 29 May 2015 Last Revised: 30 Jan 2017
Padmini Srinivasan, Srinivasan R. and Ana Cristina Marques
Indian Institute of Management Bangalore, Indian Institute of Management Bangalore and Norwich Business School - University of East Anglia
Downloads 323 (134,689)
Citation 1

Abstract:

Loading...

Readability, Annual Report, Accounting Narratives; Communication Efficiency, Environmental Malevolence

7.

Corporate Social Responsibility: Country-Level Predispositions and the Consequences of Choosing a Level of Disclosure

Accounting and Business Research, Forthcoming
Number of pages: 2 Posted: 14 Sep 2014 Last Revised: 09 Apr 2015
Charl de Villiers and Ana Cristina Marques
University of Auckland Business School and Norwich Business School - University of East Anglia
Downloads 300 (145,107)
Citation 13

Abstract:

Loading...

corporate social responsibility, global reporting initiative, voluntary disclosure

8.

Amortized Cost for Operating Lease Assets

Number of pages: 42 Posted: 04 Mar 2012 Last Revised: 22 May 2012
Ross Jennings and Ana Cristina Marques
University of Texas at Austin - Department of Accounting and Norwich Business School - University of East Anglia
Downloads 296 (147,161)

Abstract:

Loading...

leasing, straight-line amortization, present value amortization, value-relevance

9.

What do the S&P 500 Disclose in Their Earnings Announcements? Evidence on Financial Statements and Non-GAAP Financial Measures

Number of pages: 31 Posted: 13 Mar 2008
Ana Cristina Marques
Norwich Business School - University of East Anglia
Downloads 282 (154,620)
Citation 3

Abstract:

Loading...

disclosure, financial statements, pro forma, non-GAAP financial measures

10.

The Effects of Managers’ Compensation and Board Quality on Non-GAAP Reporting Decisions

CAAA Annual Conference 2011
Number of pages: 39 Posted: 26 Dec 2010
Helena Isidro and Ana Cristina Marques
ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 266 (164,068)
Citation 3

Abstract:

Loading...

non-GAAP financial measures, pro forma earnings, compensation

11.

CSR Disclosure, Dividends and Firm Value – Relations and Mediating Effects

Number of pages: 54 Posted: 16 Nov 2020
Charl de Villiers, Diandian Ma and Ana Cristina Marques
University of Auckland Business School, University of Auckland Business School and Norwich Business School - University of East Anglia
Downloads 223 (194,673)

Abstract:

Loading...

Corporate Social Responsibility; CSR disclosure; Global Reporting Initiative; Valuation

12.

Industry Competition and Non-GAAP Disclosures

Accounting and Business Research
Number of pages: 2 Posted: 20 May 2019 Last Revised: 16 Jul 2020
Helena Isidro and Ana Cristina Marques
ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 137 (298,410)

Abstract:

Loading...

pro forma earnings, alternative performance measures, non-IFRS earnings, industry concentration, proprietary costs, financial performance

13.

Corporate Social Responsibility Involvement: Determinants and Consequences in a Mandatory Setting

IIM Bangalore Research Paper No. 565
Number of pages: 41 Posted: 01 Sep 2022
Ana Cristina Marques and Padmini Srinivasan
Norwich Business School - University of East Anglia and Indian Institute of Management Bangalore
Downloads 121 (325,608)

Abstract:

Loading...

CSR involvement; controlling shareholders; business groups; age of directors.

14.

Investor Commitment to Responsible Investing and Firm ESG Disclosure

Number of pages: 40 Posted: 22 Sep 2022 Last Revised: 04 Oct 2022
Dirk E. Black, Helena Isidro and Ana Cristina Marques
University of Nebraska at Lincoln - School of Accountancy, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 68 (469,002)

Abstract:

Loading...

Corporate social responsibility (CSR), Principles for Responsible Investment (PRI), sustainability, institutional ownership, socially responsible investment (SRI)

15.

Board Attributes and Companies’ Choice of Sustainability Assurance Providers

Number of pages: 58 Posted: 31 May 2022
Kholod Alsahali, Ricardo Malagueño and Ana Cristina Marques
Jubail University College, University of East Anglia (UEA) and Norwich Business School - University of East Anglia
Downloads 46 (557,400)

Abstract:

Loading...

sustainability reporting, board of directors, non-financial reports, international business

16.

Procurement Practices and the Municipality Auditing Market

Number of pages: 44 Posted: 14 Jan 2016 Last Revised: 10 May 2017
Ana Cristina Marques and Ana Calado Pinto
Norwich Business School - University of East Anglia and University Institute of Lisbon (IUL) - CIES-IUL, ISCTE (Centre for Research and Studies in Sociology)
Downloads 39 (588,211)

Abstract:

Loading...

local government, political competition, lowest price selection criterion, audit fees

17.

Telling the Truth on 9-11: Market Reactions to Corporate Earnings Announcements

Number of pages: 17 Posted: 21 Sep 2016
Ana Cristina Marques and José Tavares
Norwich Business School - University of East Anglia and Centre for Economic Policy Research (CEPR)
Downloads 38 (593,595)

Abstract:

Loading...

September 11, earnings announcements, external attribution

18.

The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US

Journal of Business Finance & Accounting, Vol. 38, Issue 3-4, pp. 364-394, 2011
Number of pages: 31 Posted: 11 May 2011
Ross Jennings and Ana Cristina Marques
University of Texas at Austin - Department of Accounting and Norwich Business School - University of East Anglia
Downloads 8 (828,427)
Citation 2

Abstract:

Loading...

corporate governance, institutional ownership, independent directors, non-GAAP earnings, pro forma

19.

Impression Management and Non‐GAAP Disclosure in Earnings Announcements

Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 448-479, 2017
Number of pages: 32 Posted: 25 Apr 2017
Encarna Guillamon Saorin, Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 5 (861,638)
Citation 6

Abstract:

Loading...

pro forma earnings, alternative performance measures, street earnings, disclosure tone, emphasis, sophisticated investors, shareholder protection

20.

CSR Disclosures: Predispositions and Consequences

Posted: 04 Jan 2013
Charl de Villiers and Ana Cristina Marques
University of Auckland Business School and Norwich Business School - University of East Anglia

Abstract:

Loading...

corporate social responsibility, global reporting initiative, voluntary disclosure

21.

The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks

European Accounting Review Forthcoming
Posted: 07 Oct 2011 Last Revised: 13 Feb 2014
Helena Isidro and Ana Cristina Marques
ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia

Abstract:

Loading...

pro forma earnings; alternative earnings; consensus; profit

22.

Beating Strategic Earnings Benchmarks with Non-GAAP Figures: International Evidence*

Posted: 01 Sep 2009
Helena Isidro and Ana Cristina Marques
ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia

Abstract:

Loading...

strategic earnings benchmarks, non-GAAP financial measures, capital markets development