Isabel Lourenço

Lisbon University Institute (ISCTE-IUL)

Assistant Professor

Complexo Indeg/Iscte

Av. Professor Anibal Bettencourt

Lisbon, 1600-189

Portugal

University of Sao Paulo (USP)

Visiting Professor

Brazil

SCHOLARLY PAPERS

22

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Scholarly Papers (22)

1.

The Value Relevance of Investment Property Fair Values

Number of pages: 22 Posted: 16 Nov 2008
Isabel Lourenço and Jose Dias Curto
Lisbon University Institute (ISCTE-IUL) and Independent
Downloads 947 (22,910)

Abstract:

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Investment Property, Fair Value Model, Value-relevance

2.

The Level of Shareholder Protection and the Value Relevance of Accounting Numbers: Evidence from the European Union Before and After IFRS

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 18 Posted: 02 Oct 2008 Last Revised: 05 Jul 2011
Isabel Lourenço and José Dias Curto
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School
Downloads 661 (37,824)

Abstract:

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IFRS, value relevance, shareholder protection

3.

Economic Effects of IFRS Adoption in Brazil: An Empirical Analysis of Stock Price Synchronicity

Number of pages: 25 Posted: 24 Jan 2014
University of Sao Paulo (USP), FEA-USP, Lisbon University Institute (ISCTE-IUL), FEA-USP and FEA-USP
Downloads 389 (73,751)

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IFRS, Stock Price Synchronicity, Brazil, Informational Environment

4.

The Effect of Size on the Level of Earnings Management in Family Firms

Number of pages: 42 Posted: 29 Jun 2013
Inna Paiva and Isabel Lourenço
ISCTE-IUL and Lisbon University Institute (ISCTE-IUL)
Downloads 350 (83,364)

Abstract:

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Earnings Management, Family Firms, Agency Theory, Firm Size

5.

Do IFRS Matter in Emerging Countries? An Exploratory Analysis of Brazilian Firms

In Standardization of Financial Reporting and Accounting in Latin American Countries, IGI-Global, USA, 2015
Number of pages: 29 Posted: 31 Dec 2013 Last Revised: 24 Jul 2016
Isabel Lourenço, Manuel Castelo Branco and José Dias Curto
Lisbon University Institute (ISCTE-IUL), University of Porto - Faculty of Economics and ISCTE - IUL Business School
Downloads 155 (186,758)

Abstract:

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IFRS, earnings management, Brazil

6.

International Differences in Accounting Practices under IFRS and the Influence of the USA

Number of pages: 27 Posted: 26 Jul 2016
Lisbon University Institute (ISCTE-IUL), FEA-USP, University of Porto - Faculty of Economics and University Institute of Lisbon (IUL)
Downloads 153 (188,876)

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Accounting Classifications; IFRS Practices, USA Influence

7.

Characteristics of Firms Reporting Non-Controlling Interests: Empirical Evidence from European Firms

Number of pages: 28 Posted: 03 May 2012
Ana Lopes and Isabel Lourenço
ISCTE-IUL Instituto Universitário de Lisboa and Lisbon University Institute (ISCTE-IUL)
Downloads 97 (265,715)

Abstract:

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Non-controlling interests, country legal origin, firm characteristics

8.

Is the Relation between Non-Controlling Interests and Parent Companies Misleading?

Number of pages: 37 Posted: 25 Jan 2017
ISCTE-IUL Instituto Universitário de Lisboa, Lisbon University Institute (ISCTE-IUL), University of Southern California - Marshall School of Business and University of Porto - Faculty of Economics
Downloads 89 (280,771)

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Non-Controlling Interests, Value Relevance, Investor Protection, Legal Origin, Institutional Characteristics, Conceptual Framework, Parent Companies

9.

How Does the Market View Interests in Jointly Controlled Entities?

Spanish Journal of Finance and Accounting, 153, 119-142.
Number of pages: 35 Posted: 06 Jul 2011 Last Revised: 30 Dec 2013
Isabel Lourenço, José Dias Curto and Sonia Fernandes
Lisbon University Institute (ISCTE-IUL), ISCTE - IUL Business School and Polytechnic Institute of Setubal
Downloads 70 (323,391)

Abstract:

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Jointly Controlled Entities, Equity Method, Proportionate Consolidation

10.

Extending the Classification of European Countries by Their IFRS Practices: A Research Note

Accounting in Europe, 12(2), pp. 223-232, 2015.
Posted: 24 Jul 2016
Lisbon University Institute (ISCTE-IUL), FEA-USP, University of Porto - Faculty of Economics and Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal

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Accounting classifications; Europe; IFRS Practices.

11.

How Does the Market Value Corporate Sustainability Performance?

Journal of Business Ethics (2012), 108 (4), pp. 417-428.
Posted: 24 Jul 2016
Lisbon University Institute (ISCTE-IUL), University of Porto - Faculty of Economics, ISCTE - IUL Business School and Polytechnic Institute of Leiria

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Corporate sustainability, Value relevance, USA, Canada

12.

International Financial Reporting Standards and Earnings Management in Latin America

Posted: 18 May 2014 Last Revised: 25 Jul 2016
University of Sao Paulo (USP), FEA-RP, University of São Paulo, Lisbon University Institute (ISCTE-IUL) and University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP)

Abstract:

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IFRS, Latin America, Accounting Quality

13.

Determinants of Engaging in Business Combinations Through Partial Acquisitions

Spanish Journal of Finance and Accounting, 2014, Volume 43, Issue 2, pages 149-176, DOI 10.1080/02102412.2014.910911
Posted: 17 Feb 2014 Last Revised: 24 May 2014
Ana Lopes and Isabel Lourenço
ISCTE-IUL Instituto Universitário de Lisboa and Lisbon University Institute (ISCTE-IUL)

Abstract:

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Non-controlling interests, country legal origin, firm characteristics

14.

The Heteroskedasticity-Consistent Covariance Estimator in Accounting

Review of Quantitative Finance and Accounting, 37, 427-449, 2011.
Posted: 01 Jan 2014 Last Revised: 24 Jul 2016
Independent, ISCTE-IUL, Independent and Lisbon University Institute (ISCTE-IUL)

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heteroskedasticity-consistent estimator, Ohlson model

15.

Recent Developments in Social and Environmental Accounting Research

Social Responsibility Journal, 6 (2), pp 286-305, 2010.
Posted: 01 Jan 2014 Last Revised: 24 Jul 2016
Teresa Eugénio, Isabel Lourenço and Ana Isabel Morais
Polytechnic Institute of Leiria, Lisbon University Institute (ISCTE-IUL) and Independent

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16.

Earnings Management in Family Firms: Current State of Knowledge and Opportunities for Future Research

Review of Accounting and Finance, 15(1), pp. 85-100, 2016
Posted: 01 Jan 2014 Last Revised: 24 Jul 2016
Inna Paiva, Isabel Lourenço and Manuel Castelo Branco
ISCTE-IUL, Lisbon University Institute (ISCTE-IUL) and University of Porto - Faculty of Economics

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17.

Timely Reporting and Family Ownership: The Portuguese Case

Posted: 01 Jan 2014
Isabel Lourenço, Manuel Castelo Branco and José Dias Curto
Lisbon University Institute (ISCTE-IUL), University of Porto - Faculty of Economics and ISCTE - IUL Business School

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18.

The Effect of Firm and Country Characteristics on Mandatory Disclosure Compliance

International Journal of Managerial and Financial Accounting, 6(2), 87-116, 2014.
Posted: 01 Jan 2014 Last Revised: 24 Jul 2016
Sónia Lucas and Isabel Lourenço
ISCTE-IUL and Lisbon University Institute (ISCTE-IUL)

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Mandatory Disclosure; IFRS; Business Combinations; Firm and Country Characteristics; Legal Systems

19.

Determinants of Corporate Sustainability Performance in Emerging Markets: The Brazilian Case

Journal of Cleaner Production, 134-141, 2013.
Posted: 31 Dec 2013
Isabel Lourenço and Manuel Castelo Branco
Lisbon University Institute (ISCTE-IUL) and University of Porto - Faculty of Economics

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Corporate sustainability, Emerging Markets, Sustainability Index

20.

Do Alternative Methods of Reporting Non-Controlling Interests Really Matter?

Australian Journal of Management, Vol. 38, No. 1, 2013
Posted: 19 Apr 2013 Last Revised: 15 May 2014
Ana Lopes, Isabel Lourenço and Mark T. Soliman
ISCTE-IUL Instituto Universitário de Lisboa, Lisbon University Institute (ISCTE-IUL) and University of Southern California - Marshall School of Business

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Changes to standards, consolidated statement of financial position, non-controlling interests, recognition versus disclosure

21.

The Value Relevance of Reputation for Sustainability Leadership

Journal of Business Ethics, 119 (1), pp. 17-28, 2014., Rotman School of Management Working Paper No. 2201998
Posted: 28 Jan 2013 Last Revised: 24 Jul 2016
Lisbon University Institute (ISCTE-IUL), University of Toronto - Rotman School of Management, University of Porto - Faculty of Economics and ISCTE - IUL Business School

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Corporate sustainability, Reputation, Value relevance

22.

Determinants of the Accounting Choice Between Alternative Reporting Methods for Interests in Jointly Controlled Entities

European Accounting Review, Vol. 19, No. 4, pp. 739-773, 2010
Posted: 18 Sep 2008 Last Revised: 02 Aug 2011
Isabel Lourenço and José Dias Curto
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School

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Joint ventures, accounting choice, equity method, proportionate consolidation