Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Paulo Jorge Varela Lopes Dias"'
Publikováno v:
2022 17th Iberian Conference on Information Systems and Technologies (CISTI).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::96f5426600b436a54a8240bca0c0f0f6
https://doi.org/10.23919/cisti54924.2022.9820472
https://doi.org/10.23919/cisti54924.2022.9820472
Publikováno v:
2021 16th Iberian Conference on Information Systems and Technologies (CISTI).
O objetivo principal do presente estudo, pretende identificar e explicitar os principais determinantes que influenciam as BTD. Quanto ao objetivo específico, pretende-se compreender a relação existente entre estes, nas empresas privadas portuguesa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d5dad8c63fef8a05338a677735754e05
https://doi.org/10.23919/cisti52073.2021.9476665
https://doi.org/10.23919/cisti52073.2021.9476665
Publikováno v:
2021 16th Iberian Conference on Information Systems and Technologies (CISTI).
O principal objetivo deste estudo consiste na caracterização da investigação em fraude fiscal através da identificação das características dos documentos publicados e dos próprios investigadores, procurando assim evidenciar eventuais fatores
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6da2a3e6874374080cdd1bfc8b051199
https://doi.org/10.23919/cisti52073.2021.9476270
https://doi.org/10.23919/cisti52073.2021.9476270
O objetivo fundamental deste estudo consiste na caracterização da investigação empírica que tem vindo a ser desenvolvida no âmbito da relação entre o investimento direto estrangeiro e a fiscalidade, abrangendo um período temporal de 15 anos
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2a956c662b895219ed3fd926eecbf257
Publikováno v:
2020 15th Iberian Conference on Information Systems and Technologies (CISTI).
The main objective of the investigation is to verify the existence of a correlation between the management of results and the following characteristics related to corporate governance: the size of the management composition; the number of external co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ab0701a8d3e144a02c2373a70fafba77
https://doi.org/10.23919/cisti49556.2020.9140898
https://doi.org/10.23919/cisti49556.2020.9140898
Publikováno v:
2020 15th Iberian Conference on Information Systems and Technologies (CISTI).
The exposure of several financial scandals and the crisis in 2008 revealed the true dimension of Tax Havens, and consequently brought them to the spotlight. Aiming to analyze the empirical research produced about Tax Havens, a sample of a time period
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f461270ad540e018809a108bb2ad1a5e
https://doi.org/10.23919/cisti49556.2020.9140995
https://doi.org/10.23919/cisti49556.2020.9140995
Autor:
Fernando Ferreira, Amali Çipi, Paulo Jorge Varela Lopes Dias, Ana Cláudia Cardoso Paes de Faria
Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Technological and Economic Development of Economy; Vol 26 No 1 (2020); 213-239
Technological and Economic Development of Economy, Vol 26, Iss 1 (2020)
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Technological and Economic Development of Economy; Vol 26 No 1 (2020); 213-239
Technological and Economic Development of Economy, Vol 26, Iss 1 (2020)
The banking sector is one of the primary drivers of economic development. This sector has been affected by various crises throughout its history – most recently, the 2008 financial and economic crisis. In response, banking institutions have had to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e1ae35554df390b4e7677cd90b4b2521
Publikováno v:
2019 14th Iberian Conference on Information Systems and Technologies (CISTI).
The new regime limiting deductibility of financing expenses introduced in the Corporate Income Tax Code in 2013 changed the tax framework for corporate financing. Historically, the tax favors the financing of economic activity through debt, the so-ca
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7ab65e5b2e81834fd778f90cbf8f8271
https://doi.org/10.23919/cisti.2019.8760767
https://doi.org/10.23919/cisti.2019.8760767
Publikováno v:
2019 14th Iberian Conference on Information Systems and Technologies (CISTI).
Aiming to capture and understand the liquidity implications in the quality of financial information, in the present study, the liquidity ratio will be empirically tested within the Earnings Management using observations made from 2013 to 2017, collec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d843e99cfcdf77dbeb74c25f370deac
https://doi.org/10.23919/cisti.2019.8760636
https://doi.org/10.23919/cisti.2019.8760636
This study analyses the relationship between the level of earnings management and the audit of unlisted companies in two countries liable to economic adjustment programmes - Portugal and Ireland - between 2008 and 2016. The choice of these two countr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0e49747bf3d5039ad452ebd228f08da1
https://ciencia.iscte-iul.pt/id/ci-pub-49899
https://ciencia.iscte-iul.pt/id/ci-pub-49899