Helena Isidro

ISCTE-IUL Instituto Universitario de Lisboa

Av. das Forças Armadas

Lisboa, 1649-026

Portugal

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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Top 17,083

in Total Papers Citations

48

CROSSREF CITATIONS

27

Scholarly Papers (17)

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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 1,051 (37,006)
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 825 (51,798)
Citation 4

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

3.

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

Downloads 601 (78,159)

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 601 (77,216)
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

4.

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

Downloads 575 (82,572)
Citation 7

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
John Manuel Barrios, Pietro A. Bianchi, Helena Isidro and Dhananjay Nanda
Washington University in St. Louis - John M. Olin Business School, Florida International University, ISCTE-IUL Instituto Universitario de Lisboa and University of Miami - Department of Accounting
Downloads 488 (100,122)
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
John Manuel Barrios, Pietro A. Bianchi, Helena Isidro and Dhananjay Nanda
Washington University in St. Louis - John M. Olin Business School, Florida International University, ISCTE-IUL Instituto Universitario de Lisboa and University of Miami - Department of Accounting
Downloads 87 (496,442)
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
John Manuel Barrios, Pietro A. Bianchi, Helena Isidro and Dhananjay Nanda
Washington University in St. Louis - John M. Olin Business School, Florida International University, 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

5.

Impression Management and Non-GAAP Disclosure in Earnings Announcement

Downloads 544 (88,508)

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 361 (142,200)

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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 183 (280,336)

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

6.

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 296 (176,997)
Citation 8

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non-GAAP financial measures, pro forma earnings, compensation

7.

Investor Commitment to Responsible Investing and Firm ESG Disclosure

Number of pages: 40 Posted: 22 Sep 2022 Last Revised: 12 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 272 (193,116)

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

8.

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 190 (271,491)
Citation 2

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Accounting quality, firm reporting incentives, institutional factors

9.

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 170 (299,205)
Citation 1

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

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 88 (488,434)

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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 71 (553,773)

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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