Helena Isidro

ISCTE-IUL Instituto Universitario de Lisboa

Av. das Forças Armadas

Lisboa, 1649-026

Portugal

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 19,117

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Top 19,117

in Total Papers Downloads

5,431

TOTAL CITATIONS
Rank 16,529

SSRN RANKINGS

Top 16,529

in Total Papers Citations

43

Scholarly Papers (17)

1.

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 Universitario de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business
Downloads 1,150 (38,855)
Citation 16

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

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 Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 866 (57,912)
Citation 4

Abstract:

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

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

Number of pages: 79 Posted: 01 Aug 2019 Last Revised: 28 May 2020
Helena Isidro, Dhananjay Nanda and Peter D. Wysocki
ISCTE-IUL Instituto Universitario de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business
Downloads 846 (58,904)
Citation 4

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

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

Boston University Questrom School of Business Research Paper No. 3383429
Posted: 30 May 2019
Helena Isidro, Dhananjay Nanda and Peter D. Wysocki
ISCTE-IUL Instituto Universitario de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business

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

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

Number of pages: 67 Posted: 21 Oct 2015 Last Revised: 20 Mar 2020
Yale School of Management, affiliation not provided to SSRN, ISCTE-IUL Instituto Universitario de Lisboa and University of Miami - Department of Accounting
Downloads 515 (111,733)
Citation 2

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foreign directors, gravity model, corporate governance

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

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2020-20
Number of pages: 66 Posted: 18 Mar 2020
Yale School of Management, affiliation not provided to SSRN, ISCTE-IUL Instituto Universitario de Lisboa and University of Miami - Department of Accounting
Downloads 110 (513,490)
Citation 5

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corporate governance; foreign directors; gravity model; homophily; culture; IFRS; Gender quota

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

Journal of Accounting Research, Volume 60, Issue 4, 2022
Posted: 10 Nov 2022
Yale School of Management, affiliation not provided to SSRN, ISCTE-IUL Instituto Universitario de Lisboa and University of Miami - Department of Accounting

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Corporate governance; foreign directors; gravity model; homophily; culture; International Financial Reporting Standards; gender quota

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 Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 389 (155,867)

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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
Universidad Carlos III de Madrid, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 202 (307,299)

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

6.

Investor Commitment to Responsible Investing and Firm ESG Disclosure

Number of pages: 62 Posted: 22 Sep 2022 Last Revised: 16 Aug 2024
Dirk E. Black, Helena Isidro and Ana Cristina Marques
Iowa State University - College of Business, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 421 (143,846)

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

7.

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 323 (192,896)
Citation 8

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non-GAAP financial measures, pro forma earnings, compensation

8.

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 207 (301,401)
Citation 2

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

9.

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 Universitario de Lisboa and City University London - The Business School
Downloads 202 (308,415)
Citation 2

Abstract:

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Accounting quality, firm reporting incentives, institutional factors

10.

Debt Covenants after Bankruptcy

Number of pages: 48 Posted: 27 Jan 2023
Helena Isidro and Ivana Raonic
ISCTE-IUL Instituto Universitario de Lisboa and City University London - The Business School
Downloads 123 (468,731)

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Financial covenants, Creditor control, Debt contracting, Chapter 11, Loans

11.

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 Universitario de Lisboa and Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal
Downloads 77 (638,933)

Abstract:

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

12.

The Rise of Covenant-Lite Bond Contracting

Forthcoming, Journal Of Accounting Auditing and Finance
Posted: 03 Feb 2021
Miles B. Gietzmann, Helena Isidro and Ivana Raonic
Bocconi University - Department of Accounting, ISCTE-IUL Instituto Universitario de Lisboa and City University London - The Business School

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Debt Contracting, Covenants

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 Universitario de Lisboa and City University London - The Business School

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bankruptcy, distress, hedge fund, reporting discretion, valuation

14.

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 Universitario de Lisboa

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

15.

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

16.

Value-Driving Activities in Euro-Zone Banks

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

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

17.

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