Helena Isidro

ISCTE-IUL Instituto Universitário de Lisboa

Avenida Forcas Armadas

Lisboa, 1649-026

Portugal

SCHOLARLY PAPERS

14

DOWNLOADS
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CITATIONS
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Top 25,492

in Total Papers Citations

10

Scholarly Papers (14)

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
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitário de Lisboa and Nova School of Business and Economics
Downloads 265 (93,398)

Abstract:

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
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitário de Lisboa and Nova School of Business and Economics
Downloads 119 (194,825)

Abstract:

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

2.

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 Nova School of Business and Economics
Downloads 340 (47,634)
Citation 1

Abstract:

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

3.

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 125 (162,280)
Citation 1

Abstract:

Accounting quality, firm reporting incentives, institutional factors

4.

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 Nova School of Business and Economics

Abstract:

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

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 Nova School of Business and Economics
Downloads 103 (168,893)
Citation 1

Abstract:

non-GAAP financial measures, pro forma earnings, compensation

6.

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 (397,055)
Citation 7

Abstract:

7.

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
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitário de Lisboa and Nova School of Business and Economics
Downloads 0 (530,777)

Abstract:

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

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 Sr.
ISCTE-IUL Instituto Universitário de Lisboa and Independent
Downloads 0 (471,991)

Abstract:

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

9.

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 - School of Business Administration and University of Miami - School of Business Administration
Downloads 0 (67,337)

Abstract:

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

10.

Keeping Boards Close to Home: Frictions in the Corporate Director Labor Market

Number of pages: 52 Posted: 21 Oct 2015 Last Revised: 22 Mar 2017
University of Chicago - Booth School of Business, University of Miami - Department of Accounting, ISCTE-IUL Instituto Universitário de Lisboa and University of Miami - School of Business Administration
Downloads 0 (150,988)

Abstract:

foreign directors, gravity model, international migration, corporate governance

11.

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
Downloads 0 (552,972)

Abstract:

SEC regulation, International Financial Reporting Standards (IFRS), comment letters, financial reporting quality, institutional investors

12.

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

Abstract:

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

13.

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 Nova School of Business and Economics

Abstract:

pro forma earnings; alternative earnings; consensus; profit

14.

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

Abstract:

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