Helena Isidro

ISCTE-IUL Instituto Universitário de Lisboa

Avenida Forcas Armadas

Lisboa, 1649-026

Portugal

  • ISCTE-IUL Instituto Universitário de Lisboa

SCHOLARLY PAPERS

18

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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 Universitário de Lisboa and Norwich Business School - University of East Anglia
Downloads 589 (44,094)

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

2.

Financial Reporting Differences Around the World: What Matters?

Number of pages: 70 Posted: 04 Jun 2016 Last Revised: 14 Jul 2016
Helena Isidro, Dhananjay Nanda and Peter D. Wysocki
ISCTE-IUL Instituto Universitário de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business
Downloads 588 (44,199)

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IFRS, International accounting, Complementarities, Correlation, Factor analysis, Financial reporting, Accounting quality, Multiple Testing

3.

Impression Management and Non-GAAP Disclosure in Earnings Announcement

Downloads 462 ( 59,987)

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 Universitário de Lisboa and Norwich Business School - University of East Anglia
Downloads 308 (95,660)

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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 Universitário de Lisboa and Norwich Business School - University of East Anglia
Downloads 154 (188,179)

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

4.

Boards of a Feather: Homophily in Foreign Director Appointments Around the World

Number of pages: 49 Posted: 21 Oct 2015 Last Revised: 31 Mar 2019
John Manuel Barrios, Pietro A. Bianchi, Helena Isidro and Dhananjay Nanda
University of Chicago - Booth School of Business, University of South Florida - Muma College of Business, ISCTE-IUL Instituto Universitário de Lisboa and University of Miami - Department of Accounting
Downloads 279 (107,395)

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foreign directors, gravity model, corporate governance

5.

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 Universitário de Lisboa and Norwich Business School - University of East Anglia
Downloads 197 (151,157)

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non-GAAP financial measures, pro forma earnings, compensation

6.

Firm Incentives, Institutional Complexity and the Quality of 'Harmonized' Accounting Numbers

The International Journal of Accounting, Forthcoming
Number of pages: 43 Posted: 09 May 2012
Helena Isidro and Ivana Raonic
ISCTE-IUL Instituto Universitário de Lisboa and City University London - Sir John Cass Business School
Downloads 154 (187,834)

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Accounting quality, firm reporting incentives, institutional factors

7.

On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities

Number of pages: 86 Posted: 30 May 2019
Helena Isidro, Dhananjay Nanda and Peter D. Wysocki
ISCTE-IUL Instituto Universitário de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business
Downloads 74 (318,451)

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Accounting quality, Co-dependence, Financial reporting, International accounting, IFRS adoption, Country attributes

8.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Portugal

Accounting in Europe, A Journal of the European Accounting Association, Forthcoming
Number of pages: 20 Posted: 20 Mar 2017
Helena Isidro and Claudio Pais
ISCTE-IUL Instituto Universitário de Lisboa and Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal
Downloads 31 (454,022)

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European Union, IFRS, SNC, EU Accounting directive No. 2013/34, Portugal, SMEs

9.

Industry Competition and Non-GAAP Disclosures

Number of pages: 51 Posted: 20 May 2019
Helena Isidro and Ana Cristina Marques
ISCTE-IUL Instituto Universitário de Lisboa and Norwich Business School - University of East Anglia
Downloads 30 (458,652)

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

10.

Dirty Surplus Accounting Flows and Valuation Errors

Abacus, Vol. 42, No. 3-4, pp. 302-344, September 2006
Number of pages: 43 Posted: 17 Oct 2006
Helena Isidro, John O'Hanlon and Steven Young
ISCTE-IUL Instituto Universitário de Lisboa, Lancaster University Management School and Lancaster University - Department of Accounting and Finance
Downloads 29 (463,403)
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11.

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 Universitário de Lisboa and Norwich Business School - University of East Anglia
Downloads 2 (625,444)
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pro forma earnings, alternative performance measures, street earnings, disclosure tone, emphasis, sophisticated investors, shareholder protection

12.

Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 410-436, 2018
Number of pages: 27 Posted: 17 Apr 2018
Miles Gietamann, Helena Isidro and Ivana Raonic
Bocconi University - Department of Accounting, ISCTE-IUL Instituto Universitário de Lisboa and City University London - Sir John Cass Business School
Downloads 1 (637,860)
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bankruptcy, distress, hedge fund, reporting discretion, valuation

13.

Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy

Journal of Business Finance and Accounting 2018;45:410–436
Posted: 10 May 2018
Miles B. Gietzmann, Helena Isidro and Ivana Raonic
Bocconi University - Department of Accounting, ISCTE-IUL Instituto Universitário de Lisboa and City University London - Sir John Cass Business School

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bankruptcy, distress, hedge fund, reporting discretion, valuation

14.

Institutional Investors’ Reaction to SEC Concerns About IFRS and US GAAP Reporting

Journal of Business Finance & Accounting, Vol. 40, Issue 7-8, pp. 796-841, 2013
Number of pages: 46 Posted: 15 Nov 2013
Miles B. Gietzmann and Helena Isidro
Bocconi University - Department of Accounting and ISCTE-IUL Instituto Universitário de Lisboa
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SEC regulation, International Financial Reporting Standards (IFRS), comment letters, financial reporting quality, institutional investors

15.

Analysis of Institutional Investors’ Reaction to the Issuance of SEC's Comment Letters to European IFRS Registrants Versus US GAAP Registrants

Journal of Business Finance & Accounting, Forthcoming
Posted: 21 Feb 2013
Miles B. Gietzmann and Helena Isidro
Bocconi University - Department of Accounting and ISCTE-IUL Instituto Universitário de Lisboa

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SEC Regulation, International Accounting Standards, Comment Letters, Financial reporting quality

16.

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 Universitário de Lisboa and Norwich Business School - University of East Anglia

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pro forma earnings; alternative earnings; consensus; profit

17.

Value-Driving Activities in Euro-Zone Banks

European Accounting Review, Forthcoming
Posted: 15 Sep 2010
Helena Isidro and David Grilo
ISCTE-IUL Instituto Universitário de Lisboa and Bank of Portugal

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European banks, goodwill, valuation, residual income, investment securities, lending and borrowing

18.

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

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

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