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Gender Differences in Occupational Mobility – Evidence from Portugal
Crespo, Nuno; Simoes, Nadia; Moreira, Sandrina B. - Volkswirtschaftliche Fakultät, … - 2013
Portugal in the period 1998-2009, we find that women have a lower probability of upward mobility and a higher probability of …
Persistent link: https://www.econbiz.de/10011260592
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Voluntary risk reporting to enhance institutional and organizational legitimacy: Evidence from Portuguese banks
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, Russell - In: Journal of Financial Regulation and Compliance 19 (2011) July, pp. 271-289
Purpose – This paper aims to explore the factors that affected the voluntary risk-related disclosures (RRD) in the individual annual reports for 2006 of Portuguese banks. It also explores the extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure...
Persistent link: https://www.econbiz.de/10009391947
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Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)
Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1144-1184
, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first … central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the … institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors …
Persistent link: https://www.econbiz.de/10009318128
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Factors associated with the adoption of risk-based internal auditing
Castanheira, Nuno; Rodrigues, Lúcia Lima; Craig, Russell - In: Managerial Auditing Journal 25 (2010) January, pp. 79-98
auditing in Portugal. …
Persistent link: https://www.econbiz.de/10009319197
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Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, Russell - In: Managerial Auditing Journal 26 (2011) November, pp. 817-839
Purpose – The purpose of this paper is to assess the risk-related disclosure (RRD) practices in annual reports for 2005 Portuguese companies in the non-finance sector. Design/methodology/approach – The paper conducts a content analysis of a sample of 81 companies (42 listed and 39 unlisted)....
Persistent link: https://www.econbiz.de/10009350152
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Regional Integration and International Economic Geography in the Portuguese Case - an update
Crespo, Nuno; Fontoura, Maria Paula - ISEG - School of Economics and Management, Department … - 2008
been very scarcely studied in empirical terms. With data for Portugal since its adhesion to the European Union, we analyze …
Persistent link: https://www.econbiz.de/10008672227
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The Spatial Dimension in FDI Spillovers: Evidence at the Regional Level from Portugal
Crespo, Nuno; Proença, Isabel; Fontoura, Maria Paula - ISEG - School of Economics and Management, Department … - 2010
regard to inter-industry spillovers. This paper is an empirical contribution to this literature with data for Portugal. Both …
Persistent link: https://www.econbiz.de/10008680613
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Poverty, Richness, and Inequality: Evidence for Portugal Using a Housing Comfort Index
Fernandes, Cristina; Crespo, Nuno; Simoes, Nadia - Volkswirtschaftliche Fakultät, … - 2013
With data for Portugal we propose an index of housing comfort based on the Household Budget Survey. This index covers …. Second, using an ordered probit model, we evaluate the determinants of housing comfort in Portugal. The results show …
Persistent link: https://www.econbiz.de/10011111845
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Export Destinations and Input Prices
Bastos, Paulo; Silva, Joana; Verhoogen, Eric A - C.E.P.R. Discussion Papers - 2014
detailed customs and firm-product-level data from Portugal. We use exchange-rate movements as a source of variation in export …
Persistent link: https://www.econbiz.de/10011083348
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Determinants of the pattern of horizontal and vertical intra-industry trade: what can we learn from Portuguese data?
Crespo, Nuno; Fontoura, Maria Paula - ISEG - School of Economics and Management, Department … - 2001
We rely on vertical and horizontal differentiation models to study the cross-industry and cross-country determinants of Portuguese intra-industry trade in 1997. We identify distinct factors for each type and the comparative advantage explanation for the vertical case. To confirm the robustness...
Persistent link: https://www.econbiz.de/10005593023