Ana Cristina Marques

Norwich Business School - University of East Anglia

Norwich

NR4 7TJ

United Kingdom

  • Norwich Business School - University of East Anglia

SCHOLARLY PAPERS

18

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Top 16,421

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18

CROSSREF CITATIONS

34

Scholarly Papers (18)

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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 620 (43,163)
Citation 3

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

2.

Impression Management and Non-GAAP Disclosure in Earnings Announcement

Downloads 474 ( 60,828)

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 317 (96,766)

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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 157 (192,952)

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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 411 (72,396)
Citation 9

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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 322 (95,639)
Citation 1

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

5.

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

Downloads 291 (106,812)

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 291 (106,239)
Citation 6

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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

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

6.

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 286 (108,857)

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

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
The University of Auckland and Norwich Business School - University of East Anglia
Downloads 280 (111,312)
Citation 4

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corporate social responsibility, global reporting initiative, voluntary disclosure

8.

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 254 (123,318)
Citation 3

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

9.

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 223 (140,313)

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

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 213 (146,584)
Citation 3

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non-GAAP financial measures, pro forma earnings, compensation

11.

Industry Competition and Non-GAAP Disclosures

Number of pages: 51 Posted: 20 May 2019
Helena Isidro and Ana Cristina Marques
ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 50 (401,002)

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

12.

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 Nova School of Business and Economics - Universidade Nova de Lisboa
Downloads 31 (473,645)

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September 11, earnings announcements, external attribution

13.

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 25 (505,021)

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

14.

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 2 (653,684)
Citation 3
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pro forma earnings, alternative performance measures, street earnings, disclosure tone, emphasis, sophisticated investors, shareholder protection

15.

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 1 (665,607)
Citation 2
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corporate governance, institutional ownership, independent directors, non-GAAP earnings, pro forma

16.

CSR Disclosures: Predispositions and Consequences

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

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corporate social responsibility, global reporting initiative, voluntary disclosure

17.

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

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pro forma earnings; alternative earnings; consensus; profit

18.

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

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