Groups & Publications

Groups & Publications

Curriculum Vitae

Personnel

Name Helena de Oliveira Isidro
Department Department of Accounting
Category Associate Professor
Research group Financial and Management Accounting
Last update 2014-01-07 15:54:06

Teaching and Research Interests

  • IFRS International Accounting Firm valuation Information Quality Non GAAP reporting

Qualifications

Course Type Institution Year
PhD in Accounting and Finance Lancaster University, U.K. 2005
Mestrado em Gestão ISCTE - IUL 1997
Licenciatura em Gestão ISCTE IUL 1991

Contacts

E-mail
OfficeD504 (Edifício II)
Phone217903480

Supervisions

Vera Santos, "O Governo das Sociedades e a Manipulação de Resultados", Helena Isidro, M.Sc., ISCTE IUL, Jun2008
Martins, M., "Divulgação de Informação sobre Capital Intelectual em Portugal. Nível de Divulgação e Factores Determinantes", Isidro, Helena and Morais, Ana, Ph.D., ISCTE IUL, Jan2013
Filipa Nunes, "The Effect of Corporate Governance Quality on the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks", Helena Isidro, M.Sc., ISCTE IUL, 2012
Soraia Samora, "O Tratamento Contabilístico dos Activos Fixos Tangíveis do Banco de Portugal", Helena Isidro, M.Sc., ISCTE IUL, 2012
Hendrik Hoesmann, "Financial Performance Impacts of Supply Chain Management", Helena Isidro, M.Sc., ISCTE IUL, 2012
Ana Claudia Seta, "O Impacto das Políticas Contabilísticas nos Contratos de Construção: O Caso de Uma Empresa do Sector da Construção", Helena Isidro, M.Sc., ISCTE IUL, 2012
Isabel Almeida, "O Efeitos das Características Económicas e Sociais dos países na Gestão dos Resultados", Helena Isidro, M.Sc., ISCTE IUL, 2012
Andreia Alves, "A Valorização das Propriedades de Investimento", Helena Isidro, M.Sc., ISCTE IUL, 2012
João Cardeira, "Manipulação de Resultados através da Divulgação de Resultados non GAAP", Helena Isidro, M.Sc., ISCTE IUL, 2012
Liliana Gonçalves, "Earnings management and CEO characteristics in Portuguese firms", Helena Isidro, M.Sc., ISCTE IUL, 2011
Luis Correia, "A Implementação do Sistema de Normalização Contabilística numa PME do Sector da Construção", Helena Isidro, M.Sc., ISCTE IUL, 2011
Pedro Cabrita, "A Introdução das IFRS e a Relevância da Informação Financeira", Helena Isidro, M.Sc., ISCTE IUL, 2009
David Grilo, "Modelling Godwill for Eurozone Banks", Helena Isidro, M.Sc., ISCTE IUL, 2008
Ricardo Moutinho, "How Profitability and Debt Influence Dividends? Payout Policy in the U.K., France and Portugal", Helena Isidro, M.Sc., ISCTE IUL, 2008
João Borralho, "A Associação entre a Manipulação dos Resultados Contabilísticos e a Opinião de Auditoria", Helena Isidro, M.Sc., ISCTE IUL, 2007

Publications and Scientific Projects

Scientific articles in International Journals

Gietzmann, Miles (2013) "Institutional Investors' Reaction to SEC Concerns About IFRS and US GAAP Reporting", Journal of Business Finance and Accounting, Forthcoming
Marques, Ana (2013) "The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe", The International Journal of Accounting , Forthcoming
Grilo, David (2012) "Value-driving Acctivities in Euro-zone Banks", European Accounting Review, 21 (2), 297-341
Raonic, Ivana (2012) "Firm Incentives, Institutional Complexity and the Quality of Harmonized Accounting Numbers", The International Journal of Accounting , 47 (4), 407-436
Goncalves, L. (2011) "Earnings Management and CEO Characteristics in Portuguese firms", Corporate Ownership and Control, 9 (1), 86-95
O'Hanlon, J. and Young, S. (2006) "Dirty Surplus Accounting Flows and Valuation Errors", Abacus, 3 (4), 302?344
O'Hanlon, J. and Young, S. (2004) "Dirty Surplus Accounting Flows: International Evidence", Accounting and Business Research, 34 (4), 383-410
Isidro, Helena; L. Ferreira, P. Alves, and I. Pinto (2004) "\'Accounting for Deferred Taxes and Audit Reports in Portuguese Companies", Revisores & Empresas, 24 (),
Isidro, Helena; L. Ferreira and P. Alves (2001) "The Role of R&D: The Case of Portuguese Listed Companies", Management, 23-24 (6), 4
Isidro, Helena (2001) "Stock Prices on the Lisbon Stock Exchange and The Announcement of Accounting Earnings", Portuguese Review of Financial Markets, 1 (2),

Books and Chapters in Books

Isidro, Helena; A. Borges, J. Macedo, J. Morgado and A. Moreira (2007) "Práticas de Contabilidade Financeira", Lisboa: Áreas editora. 1ª a 4ª edição
Isidro, Helena; C. Pais, A. Neves, P. Silva, M. Gonçalves, M. Lourenço and P. Cabrita (2001) "Lançamentos Contabilísticos de A a Z", Lisboa: Verlag Dashöfer ed

Working Papers

Isidro, Helena, Marques, Ana (2013) "Corporate Governance, Market Competition and Non-GAAP reporting", ISCTE IUL and Nova University
Isidro, Helena, Marques, Ana and Guilamon, Encarna (2013) "Impression Management and Non-GAAP Reporting", ISCTE IUL, Nova University and Universidad Carlos III
Isidro, Helena and Marques, Ana (2013) "The role of institutional and economic forces in the strategic use of ", ISCTE IUL and Nova University

Oral presentations at scientific meetings

Oral presentations at scientific meetings Other International

Isidro, Helena, Raonic, I. () "Firm Incentives, Institutional Complexity and the Quality of Harmonized Accounting Numbers", European Accounting Association 32° Congresso, Tampere, Finland
Isidro, Helena , Grilo, D. () "Explaining Goodwill for Eurozone Banks", European Accounting Association 32° Congresso, Tampere, Finland
Isidro, Helena, Gietzmann, M. () "Analysis of Informed Institutional Investor Reaction to the Issuance of SEC Comment Letters to Foreign versus Home Registrants", European Accounting Association 34° Congresso, Rome, Italy
Isidro, Helena, Gietzmann, M. () "Analysis of Informed Institutional Investor Reaction to the Issuance of SEC Comment Letters to Foreign versus Home Registrants", American Accounting Association - IAS meeting, Florida, USA
Isidro, Helena, Marques, Ana () "The effects of managers? compensation and board quality on non-Gaap reporting", American Accounting Association - IAS meeting, Florida, USA
Isidro, Helena, Marques, A. and Guillamon, E. () "Impression Management and Non-GAAP Reporting in Earnings Announcements", IX Workshop in Empirical Research in Financial Accounting, Gran Canaria, Spain
Isidro, Helena, Marques, A. () "Non-GAAP Financial Disclosures: Evidence for European Firms? Press Releases", American Accounting Association - IAS meeting, California, USA
Isidro, Helena, Gieztmann, M. () "Analysis of Informed Institutional Investor Reaction to the Issuance of SEC Comment Letters to Foreign versus Home Registrants", American Accounting Association, Financial Accounting Reporting Section , Chicago, USA
Isidro, Helena , Marques, A. () "Non-GAAP Financial Disclosures: Evidence for European Firms? Press Releases", American Accounting Association Annual Conference, California, USA
Isidro, Helena, Marques, A. () "The Effect of Compensation and Board Quality on Non-GAAP Reporting ", The International Journal of Accounting Symposium, Tessaloniki, Greece
Isidro, Helena, Raonic, Ivana () "Firm Incentives, Institutional Complexity and the Quality of Harmonized Accounting Numbers", American Accounting Association Annual Conference, New York, USA
Isidro, Helena, Marques, A. () "The effect of compensation and board quality on non-GAAP reporting", American Accounting Association Annual Conference, Denver, USA
Isidro, Helena, Gietzmann, M. () "Monitoring of IFRS by the SEC: Correspondence Letters Sent to Foreign Registrants Reporting Using IFRS", British Accounting Association Annual Conference, Cardiff, U.K.
Isidro, Helena, Gieztmann, M. () "Analysis of Informed Institutional Investor Reaction to the Issuance of SEC Comment Letters to Foreign versus Home Registrants", VI MEAFA Meeting, Sydney, Australia
Isidro, Helena , Marques, A () "The role of institutional and economic forces in the strategic use of earnings benchmarks", VII Workshop on Empirical Research in Financial Accounting, Cartagena, Spain
Isidro, Helena, Gietzmann, M. () "Monitoring of IFRS by the SEC: Correspondence Letters Sent to Foreign Registrants Reporting Using IFRS", European Accounting Association 33 Annual Congress, Istambul, Turkey

Oral presentations at scientific seminars / workshops by invitation International

Conference on Recent developments in International Accounting (13-14 December) "Miami University USA"
Cass Business School (2009) "Firm Incentives, Institutional Complexity and the Quality of Harmonized Accounting NumbersCass Business School, London, U.K."
Chulalongkorn Accounting and Finance Symposium (8-9 November) "Chulalongkorn Business School e Bank of Thailand"

Research projects

National Government/ Organization contract research - Developing and Extending Regime Switching Models in Finance and Accounting, ISCTE IUL, Membro, ISCTE IUL, PTDC/EGE-GES/103223/2008, 2010-2013; Funding: 32.000 Euros
National Government/ Organization contract research - Determinants and economic consequences of non-GAAP financial reporting in Europe, ISCTE IUL and Nova University, Membro, Nova University, PTDC/EGE-GES/103770/2008, 2010-2013, Funding: 32.000 Euros
National Government/ Organization contract research - Capital Market Effects of Financial Reporting Regulation, ISCTE IUL and Cass Business School, Research leader, ISCTE IUL, PTDC/IIM-GES/3933/2012, 1Jun2013-30May2015, Funding: 40.000 Euros