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View article: The Impact of Covid-19 on the Type of Auditor’s Opinion: Evidence from the Largest Non-Listed Portuguese Companies
The Impact of Covid-19 on the Type of Auditor’s Opinion: Evidence from the Largest Non-Listed Portuguese Companies Open
In 2020, the world was surprised by a pandemic caused by Covid-19, which emerged and devastated the entire world economy, forcing several companies to adapt to a new health reality that affected the lives of people and the companies themse…
View article: CLÁUSULAS COMPROMISSÓRIAS EM CONTRATOS AGRÁRIOS: VALIDADE JURÍDICA E DESAFIOS À SUA APLICAÇÃO PRÁTICA NO AGRONEGÓCIO BRASILEIRO
CLÁUSULAS COMPROMISSÓRIAS EM CONTRATOS AGRÁRIOS: VALIDADE JURÍDICA E DESAFIOS À SUA APLICAÇÃO PRÁTICA NO AGRONEGÓCIO BRASILEIRO Open
O presente artigo analisa a aplicação das cláusulas compromissórias em contratos agrários à luz da legislação brasileira e dos princípios do Direito Agrário. A arbitragem, prevista na Lei nº 9.307/1996, tem se destacado como um meio altern…
View article: O APROVEITAMENTO DE DEJETOS DE SUÍNOS EM PASTAGENS: BOAS PRÁTICAS, SEGURANÇA JURÍDICA E SUSTENTABILIDADE RURAL
O APROVEITAMENTO DE DEJETOS DE SUÍNOS EM PASTAGENS: BOAS PRÁTICAS, SEGURANÇA JURÍDICA E SUSTENTABILIDADE RURAL Open
Este artigo analisa os aspectos jurídicos, ambientais e técnicos envolvidos no manejo sustentável de dejetos suínos no agronegócio brasileiro, com foco na sua utilização como biofertilizante em pastagens. A partir de uma abordagem qualitat…
View article: Determinants of Financial Information Disclosure Online: Empirical Evidence in Portugal
Determinants of Financial Information Disclosure Online: Empirical Evidence in Portugal Open
The rapid advancement of information technology, particularly the Internet, has significantly transformed communication and corporate reporting practices. The evolution of the Internet and Information and Communication Technologies (ICT) h…
View article: The Impact of SME Financing Policies on Financial Reporting: A Case Study
The Impact of SME Financing Policies on Financial Reporting: A Case Study Open
Considering financing crucial for the daily survival of entities, it is fundamental to understand the impact of the measures taken by companies regarding the financing obtained. Therefore, the study aims to analyse the impact of financing …
View article: What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
What are the drivers behind Portuguese companies’ reporting on sustainable development goals? Open
Objective: This study explores how large Portuguese companies have started to integrate the SDGs into their non-financial reporting practices, and analyses some potential drivers of SDG reporting. Methodology: Standalone non-financial repo…
View article: Review of: "Global Governance and Sustainable Development: Lessons from the COVID-19 Pandemic"
Review of: "Global Governance and Sustainable Development: Lessons from the COVID-19 Pandemic" Open
View article: The Impact of Financial Risk Disclosures on Corporate Value: Evidence for Portugal
The Impact of Financial Risk Disclosures on Corporate Value: Evidence for Portugal Open
The purpose of this paper is to investigate the impact of financial risk disclosures on corporate value. Based on content analysis of 2021 annual reports of 29 nonfinancial companies listed on Euronext Lisbon, the authors construct a globa…
View article: Determinants of risks disclosure in non-financial companies. Evidence from Portuguese capital market
Determinants of risks disclosure in non-financial companies. Evidence from Portuguese capital market Open
The present study aims to determine the level of disclosure about financial risks in Portuguese non-financial companies and to identify the determinants of the level of disclosure. To carry out this study, the research methodology used was…
View article: EXPLANATORY FACTORS OF THE COMPLIANCE WITH IFRS 16 (LEASES) DISCLOSURE REQUIREMENTS: EVIDENCE FROM THE PORTUGUESE STOCK MARKET
EXPLANATORY FACTORS OF THE COMPLIANCE WITH IFRS 16 (LEASES) DISCLOSURE REQUIREMENTS: EVIDENCE FROM THE PORTUGUESE STOCK MARKET Open
This paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of t…
View article: Are we doing the same? A worldwide analysis of business commitment to the SDGs
Are we doing the same? A worldwide analysis of business commitment to the SDGs Open
The COVID-19 pandemic has set back progress toward the 2030 Agenda. This raises concerns about the ability to achieve the Sustainable Development Goals (SDGs) as outlined in this global action plan. The responsibility to act to protect th…
View article: Non-financial Disclosure of Large Portuguese Companies and Its Determinant Factors
Non-financial Disclosure of Large Portuguese Companies and Its Determinant Factors Open
This paper aims to analyze the degree of disclosure of non-financial information (mandatory vs. voluntary) provided by large Portuguese companies and to identify its determinant factors. A content analysis was conducted on a total of 41 c…
View article: Derivative Instruments on Emission Allowances: factors Influencing Disclosure in Portuguese Companies
Derivative Instruments on Emission Allowances: factors Influencing Disclosure in Portuguese Companies Open
Purpose: This article aims to analyze the degree of disclosure of information on Derivative instruments on Emission Allowances, analyzing the degree of compliance with the underlying accounting regulations, and their determinants factors. …
View article: Corporate governance disclosure: Empirical evidence in the Portuguese capital market
Corporate governance disclosure: Empirical evidence in the Portuguese capital market Open
The corporate governance theme has been a subject of great debate due to the financial scandals of recent years. However, it is currently seen as a key factor for the success of organizations. This is because of the strong evolution that i…
View article: The influence of board gender diversity on the sustainable development goals reporting: evidence from Portuguese companies
The influence of board gender diversity on the sustainable development goals reporting: evidence from Portuguese companies Open
Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability…
View article: The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market
The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market Open
Purpose: This article aims to analyze the influence of certain characteristics of the board of directors and the auditor on the disclosure of derivative financial instruments. Theoretical framework: Operations with derivative instruments a…
View article: A Influência da Governança Corporativa e do Auditor na Divulgação sobre Riscos
A Influência da Governança Corporativa e do Auditor na Divulgação sobre Riscos Open
Objetivo: O objetivo deste trabalho é analisar a relação existente entre a divulgação de informação sobre riscos e os mecanismos de governo das sociedades e o auditor externo. Fundamento:Pretende-se averiguar se estes mecanismos de redução…