Helena Oliveira Isidro
- Profile
- Academic Activities
- Scientific Activities
- Other Activities
- Capital markets
- International financial reporting
- ESG investing
- Voluntary disclosure
Type | Program | Institution | Year |
---|---|---|---|
Aggregation | Aggregration in Accounting | ISCTE-IUL | 2015 |
PhD | Accounting and Finance | University of Lancaster | 2005 |
M.Sc. | Management | ISCTE-IUL - Instituto Superior Ciências Trabalho e da Empresa | 1997 |
Licenciate | Business Administration | ISCTE-IUL - Instituto Superior Ciências Trabalho e da Empresa | 1991 |
Curricular Courses
Supervisions
Phd Thesis
Nuno Duarte da Silva Magro , "A Comparibilidade das Demonstrações Financeiras na Europa", Helena Oliveira Isidro, Phd Thesis, Concluded, 2015
Maria Manuela Martins, "Divulgação de Informação sobre Capital Intelectual em Portugal. Nível de Divulgação e Factores Determinantes", Helena Oliveira Isidro, Phd Thesis, Concluded, 2013
João Victor Joaquim dos Santos, "Manager competences and corporate voluntary disclosure", Helena Oliveira Isidro, Phd Thesis,
Joana Isabel da Fonseca Canelas, "Essays in Accounting Education - The Teaching of Ethics in Accounting Courses", Helena Oliveira Isidro, Phd Thesis,
Master Thesis
Henrique Martiniano Palma Ferreira, "Escândalos financeiros e o papel dos auditores", Helena Oliveira Isidro, Master Thesis, Concluded, 2020
Catarina Santo da Mota Antunes, "EFEITOS DA REFORMA EUROPEIA DE AUDITORIA: Qualidade, Independência e Concentração de Mercado no contexto Português", Helena Oliveira Isidro, Master Thesis, Concluded, 2018
Mariana Alexandra Rodrigues de Caires Silva, "Mulheres nos Conselhos de Administração e Indicadores Financeiros", Helena Oliveira Isidro, Master Thesis, Concluded, 2017
Ana Rita Cunha Leal das Neves, "O Impacto da Crise Financeira de 2007-2008 na Divulgação das Medidas Non-GAAP", Helena Oliveira Isidro, Master Thesis, Concluded, 2017
Bruno Gonçalves Viegas, "A Influência de Fatores Macroeconómicos e Sociais na Adoção das IFRS para PME nos Países em Desenvolvimento", Helena Oliveira Isidro, Master Thesis, Concluded, 2017
Maria Helena Correia Martins, "A Qualidade da Informação Financeira e a Qualidade de Governação: Estudo comparativo de diferentes mercados de capitais no Brasil", Helena Oliveira Isidro, Master Thesis, Concluded, 2014
Soraia Raquel Lopes Marques, "A influência da Cultura na Presença das Mulheres nos Conselhos Administrativos nas Maiores Empresas Europeias", Helena Oliveira Isidro, Master Thesis, Concluded, 2014
Catarina Rodrigues Alves de Oliveira, "Perda por Imparidade em Ativos Fixos Tangíveis: Comparação entre as Atuais Normas Contabilísticas Internacionais e Chinesas", Helena Oliveira Isidro, Master Thesis, Concluded, 2014
Jorge Filipe Ribeiro Fernandes, "A Relação entre Relato Ambiental e as Características de Corporate Governance nas Empresas Cotadas na Euronext Lisboa", Helena Oliveira Isidro, Master Thesis, Concluded, 2014
André Jorge Seruca Inácio Passarinho dos Santos, "The use of Loan Loss Provisions for Earnings Management in Large European Banks. Na analysis in pre and post-crisis period", Helena Oliveira Isidro, Master Thesis, Concluded, 2014
João Miguel Rocha Cardeira, "Manipulação de Resultados e a Divulgação de Resultados Non-GAAP", Helena Oliveira Isidro, Master Thesis, Concluded, 2012
Filipa dos Reis Nunes, "The Effect of Corporate Governance Quality on the Strategic use of Non-Gaap Disclosures to Beat Earnings Benchmarks", Helena Oliveira Isidro, Master Thesis, Concluded, 2012
Final Project
Timóteo Dulamo, "O Impacto da Informação Contabilística nas Micro, Pequenas e Médias Empresas", Helena Oliveira Isidro, Final Project, Concluded, 2018
Márcia Alexandra Antunes Sobral, "A Relação entre Percentagem de Mulheres nos Conselhos de Administração, Valor da Empresa e Preocupações Éticas e Sociais: Um estudo de empresas europeias", Helena Oliveira Isidro, Final Project, Concluded, 2013
Andreia Alexandra Alves Arrenega, "A Escolha do Modelo do Justo Valor na Mensuração de Propriedades de Investimento", Helena Oliveira Isidro, Final Project, Concluded, 2012
Hendrik Hoesmann, "Financial Performance Impacts os Supply Chain Management", Helena Oliveira Isidro, Final Project, Concluded, 2012
Ana Cláudia Rodrigues Mata Seta, "O impacto das Políticas Contabilísticas nos Contratos de Construção: O caso de uma empresa do sector da construção", Helena Oliveira Isidro, Final Project, Concluded, 2012
Soraia Vanessa Alves Samora, "O Tratamento Contabilístico dos Activos Fixos do Banco de Portugal", Helena Oliveira Isidro, Final Project, Concluded, 2012
Isabel Barão Marinho de Almeida, "O Efeito das Características Económicas e Sociais dos Países na Gestão dos Resultados", Helena Oliveira Isidro, Final Project, Concluded, 2012
Liliana Isabel Teixeira da Costa Saraiva Gonçalves, "Earnings Management and CEO Characteristics.", Helena Oliveira Isidro, Final Project, Concluded, 2011
Scientific Articles in International Journals
Gietzmann, M., Isidro, H. & Raonic, I. (2023). The rise of covenant-lite bond contracting. Journal of Accounting, Auditing and Finance. 38 (3), 483-509, Ciência-IUL
Barrios, J., Bianchi, P., Isidro, H. & Nanda, D. (2022). Boards of a feather: Homophily in foreign director appointments around the world. Journal of Accounting Research. 60 (4), 1293-1335, Ciência-IUL
Isidro, H. & Marques, A. (2021). Industry competition and non-GAAP disclosures. Accounting and Business Research. 51 (2), 156-184, Ciência-IUL
Isidro, H., Nanda, D. J. & Wysocki, P. (2020). On the relation between financial reporting quality and country attributes: research challenges and opportunities. Accounting Review. 95 (3), 279-314, Ciência-IUL
Martins, M. M., Morais, A. I., Isidro, H. & Laureano, R. M. S. (2018). Intellectual capital disclosure: the Portuguese case. Journal of the Knowledge Economy. 9 (4), 1224-1245, Ciência-IUL
Gietzmann, M., Isidro, H. & Raonic, I. (2018). Vulture funds and the fresh start accounting value of firms emerging from bankruptcy. Journal of Business Finance and Accounting. 45 (3-4), 410-436, Ciência-IUL
Guillamon-Saorin, E., Isidro, H. & Marques, A. (2017). Impression management and non-GAAP disclosure in earnings announcements. Journal of Business Finance and Accounting. 44 (3-4), 448-479, Ciência-IUL
Isidro, H. & Pais, C. (2017). The role and current status of IFRS in the completion of national accounting rules – evidence from Portugal. Accounting in Europe. 14 (1-2), 164-176, Ciência-IUL
Isidro, H. & Dias, J. G. (2017). Earnings quality and the heterogeneous relation between earnings and stock returns. Review of Quantitative Finance and Accounting. 49 (4), 1143-1165, Ciência-IUL
Isidro, H., Martins, M. M. & Lopes, I. T. (2016). Earnings quality and governance quality: a comparative analysis between traditional and new Brazilian capital market. Corporate Ownership And Control. 14 (1), 605-610, Ciência-IUL
Isidro, H. & Marques, A. (2015). The role of institutional and economic factors in the strategic use of non-GAAP disclosures to beat earnings benchmarks. European Accounting Review. 24 (1), 95-128, Ciência-IUL
Martins, M. M. , Morais, A. I. & Isidro, H. (2015). Disclosure of intellectual capital in Mediterranean countries. International Journal of Innovation and Regional Development. 6 (4), 329-342, Ciência-IUL
Isidro, H. & Sobral, M. (2015). The effects of women on corporate boards on firm value, financial performance, and ethical and social compliance. Journal of Business Ethics. 132 (1), 1-19, Ciência-IUL
Martins, M. M. , Morais, A. & Isidro, H. (2013). O valor do capital intelectual das empresas portuguesas=The value of intellectual capital of the portuguese companies. Tourism and Management Studies. 3, 848-862, Ciência-IUL
Martins, M. M. , Morais, A. I. & Isidro, H. (2013). A divulgação do capital intelectual em Portugal na primeira década do século XXI=Disclosure of intellectual capital in Portugal in the first decade of the twenty-first century. Tourism and Management Studies. 3, 832-847, Ciência-IUL
Gietzmann, M. & Isidro, H. (2013). Institutional Investors’ Reaction to SEC Concerns about IFRS and US GAAP Reporting. Journal of Business Finance and Accounting. 40 (7-8), 796-841, Ciência-IUL
Isidro, H. & Marques, A. (2013). The effects of compensation and board quality on non-GAAP disclosures in Europe. International Journal of Accounting. 48 (3), 289-317, Ciência-IUL
Isidro, H. & Raonic, I. (2012). Firm incentives, institutional complexity and the quality of "harmonized" accounting numbers. International Journal of Accounting. 47 (4), 407-436, Ciência-IUL
Isidro, H. & Grilo, D. (2012). Value-driving activities in Euro-zone banks. European Accounting Review. 21 (2), 297-341, Ciência-IUL
Isidro, H. & Goncalves, L. (2011). Earnings management and CEO characteristics in Portuguese firms. Corporate Ownership And Control. 9 (1), 87-95, Ciência-IUL
Isidro, H., O'Hanlon, J. & Young, S. (2006). Dirty surplus accounting flows and valuation errors. Abacus. 42 (3-4), 302-344, Ciência-IUL
Isidro, H., O'Hanlon, J. & Young, S. (2004). Dirty surplus accounting flows: international evidence. Accounting and Business Research. 34 (4), 383-411, Ciência-IUL
Books
Isidro, H., Marques, A. & Guillamon Saorin, E. (2020). Reporting Non-GAAP Financial Measures., Ciência-IUL
International Communications
Invited
Isidro, H., Dirk E. Black & Marques, A. (2023). Investor Commitment to Responsible Investing and Firm ESG Disclosure. Accounting and Business Research 50 year Conference., Ciência-IUL
Isidro, H. & Raonic, I. (2021). Debt Contracting After Bankruptcy. Seminar at Norwich Business School., Ciência-IUL
Isidro, H. & Raonic, I. (2021). Debt Contracting After Bankruptcy. Padernborn Paderborn University Research Seminar., Ciência-IUL
Isidro, H., John Barrios, Pietro Bianchi & D.J. Nanda (2017). Boards of a Feather: Foreign Directors around the World. Global Issues in Accounting Conference., Ciência-IUL
Isidro, H., D.J. Nanda & Peter Wysocki (2016). Financial Reporting Differences Around the World: What Matters?. Global Issues in Accounting Conference 2016., Ciência-IUL
Oral Presentation
Isidro, H., Dirk E. Black & Marques, A. (2023). Investor Commitment to Responsible Investing and Firm ESG Disclosure. European Accounting Association Annual Congress., Ciência-IUL
Isidro, H., Dirk E. Black & Marques, A. (2023). Investor Commitment to Responsible Investing and Firm ESG Disclosure. 2023 BYU Accounting Research Symposium., Ciência-IUL
Isidro, H. & Raonic, I. (2022). Debt Covenants After Bankruptcy. European Accounting Association Annual Congress., Ciência-IUL
Isidro, H., Gietzmann, M. & Raonic, I. (2018). Covenant Lite Bond Contracting and Investor . JAAF Annual Conference., Ciência-IUL
Isidro, H., D.J. Nanda & Peter Wysocki (2017). Financial Reporting Differences Around the World: What Matters?. American Accounting Association - Financial Accounting and Reporting Section., Ciência-IUL
Isidro, H., D.J. Nanda & Peter Wysocki (2016). Financial Reporting Differences Around the World: What Matters?. AAA Annual Meeting., Ciência-IUL
Isidro, H., Pietro Bianchi, John Barrios & D.J. Nanda (2016). The Global Market for Foreign Corporate Directors. Seminar Bocconi Univeristy., Ciência-IUL
Isidro, H., D.J. Nanda & Peter Wysocki (2016). Financial Reporting Differences Around the World: What Matters?. Annual Conference on Empirical Legal Studies., Ciência-IUL
Isidro, H., Pietro Bianchi, John Barrios & D.J. Nanda (2016). The Global Market for Foreign Corporate Directors. Seminar at IE., Ciência-IUL
Isidro, H., Pietro Bianchi, John Barrios & D.J. Nanda (2016). The Global Market for Foreign Corporate Directors. Seminar Universidade Carlos III., Ciência-IUL
Pietro Bianchi, John Barrios, Isidro, H. & D.J. Nanda (2016). Foreign directors. European Accounting Association Annual Congress., Ciência-IUL
Isidro, H., D.J. Nanda & Peter Wysocki (2016). Financial Reporting Differences Around the World: What Matters?. European Accounting Association Annual Congress., Ciência-IUL
Pietro Bianchi, John Barrios, Isidro, H. & D.J. Nanda (2016). Foreign Directors. Alliance Manchester Business School Seminar., Ciência-IUL
Isidro, H., Gietzmann, M. & Raonic, I. (2015). Fresh Start Valuation of US Firms Emerging Bankruptcy. 7th American Business Research Conference. 1, Ciência-IUL
Isidro, H., Gietzmann, M. & Raonic, I. (2015). Vulture Funds and Fresh Start Accounting of Firms Emerging from Chapter 11 Bankruptcy. Univeristy of Miami, Accounting Seminar Series., Ciência-IUL
Isidro, H. & Marques, A. (2015). Industry Product Market Competition and the Disclosure of Alternative Performance Measures. International Accounting Section, American Accounting Association., Ciência-IUL
Isidro, H., Gietzmann, M. & Raonic, I. (2015). Vulture Funds and Fresh Start Accounting of Firms Emerging from Chapter 11 Bankruptcy. Canadian Academic Accounting Association Conference. 1, Ciência-IUL
Isidro, H., Gietzmann, M. & Raonic, I. (2015). Vulture Funds and Fresh Start Accounting of Firms Emerging from Chapter 11 Bankruptcy. Annual Conference Financial Management Association., Ciência-IUL
Isidro, H., Gietzmann, M. & Raonic, I. (2015). Vulture Funds and Fresh Start Accounting of Firms Emerging from Chapter 11 Bankruptcy. Annual meeting European Finance Association. 1, Ciência-IUL
Isidro, H., Gietzmann, M. & Raonic, I. (2014). Vulture Funds and Fresh Start Accounting of Firms Emerging from Chapter 11 Bankruptcy. 37º Congress European Accounting Association. 1, Ciência-IUL
Isidro, H., Marques, A. & Guillamon Saorin, E. (2014). Impression Management and Non-GAAP Disclosure in Earnings Announcements. International Accounting Section, American Accounting Association. 1, Ciência-IUL
Isidro, H., Raonic, I. & Gietzmann, M. (2014). Vulture Funds and Fresh Start Accounting of Firms Emerging from. INSEAD Accounting Research Seminar., Ciência-IUL
Isidro, H., Raonic, I. & Gietzmann, M. (2014). Vulture Funds and Fresh Start Accounting of Firms Emerging from Chapter 11 Bankruptcy. X Workshop on Empirical Research in Financial Accounting., Ciência-IUL
Isidro, H. & Marques, A. (2013). The Role of Institutional and Economic Factors on the Strategic Use of non-GAAP Disclosures to Beat Earnings Benchmarks. UTS Australian Summer Accounting Conference., Ciência-IUL
Isidro, H., Marques, A. & Guillamon Saorin, E. (2013). Analysis of Informed Institutional Investor Reaction to the Issuance of SEC Comment Letters to Foreign versus Home Registrants. VI MEAFA Meeting - Sydney University., Ciência-IUL
Isidro, H., Marques, A. & Guillamon Saorin, E. (2013). Impression Management and Non-GAAP Disclosure in Earnings Announcements. Recent developments in Internacional Accounting., Ciência-IUL
Isidro, H. & Marques, A. (2013). The Association between Corporate Governance, Product Market Competition and Non-GAAP Adjustments. European Accounting Association Annual Congress., Ciência-IUL
Isidro, H., Marques, A. & Guillamon Saorin, E. (2012). Impression management and Non-GAAP reporting in earnings annoucements. Seminar at Bristol University., Ciência-IUL
Isidro, H., Marques, A. & Guillamon Saorin, E. (2012). Impression Management and Non-GAAP Reporting in Earnings Announcements. 35th EAA Annual Congress 2012., Ciência-IUL
Isidro, H., Guillamon Saorin, E. & Marques, A. (2012). Impression management and Non-GAAP reporting in earnings announcements. IX Workshop on Empirical Research in Financial Accounting,., Ciência-IUL
Isidro, H., Marques, A. & Guillamon Saorin, E. (2012). Impression management and Non-GAAP reporting in earnings announcements. Cass Finance Research Workshop., Ciência-IUL
Isidro, H. & Miles Gietzmann (2012). Analysis of Informed Institutional Investor Reaction to the Issuance of SEC Comment Letters to Foreign versus Home Registrants. American Accounting Association Financial Accoounting Reporting Section., Ciência-IUL
Isidro, H., Marques, A. & Guillamon Saorin, E. (2012). Impression management and Non-GAAP reporting in earnings announcements . Seminar at Universidad Navarra., Ciência-IUL
Isidro, Helena & Miles Gietzmann (2011). Analysis of the Institutional Investors' Reaction to the Issuance of SEC Comment Letters to European IFRS registrants versus US GAAP registrants. 34th Annual Congress European Accounting Association., Ciência-IUL
Isidro, H. & Marques, A. (2011). The effect of compensation and board quality . The International Journal of Accounting Symposium., Ciência-IUL
Isidro, H. & Marques, A. (2011). The effect of compensation and board quality . American Accounting Association Annual Conference., Ciência-IUL
Isidro, H. & Marques, A. (2011). The effect of compensation and board quality . American Accounting Association, Mid-year meeting of the International Accounting Section ., Ciência-IUL
Isidro, H. & Miles Gietzmann (2010). Monitoring of IFRS by the SEC: Correspondence Letters Sent to Foreign Registrants Reporting Using IFRS. European Accounting Association, 33rd Congress, ., Ciência-IUL
Isidro, H. & Gietzmann, M. (2010). Analysis of Informed Institutional Investor Reaction to the Issuance of SEC Comment Letters to Foreign versus Home Registrants. British Accounting and Finance Association Annual Conference, ., Ciência-IUL
Isidro, H. & Grilo, D. (2009). Explaining Goodwill for Eurozone Banks. European Accounting Association, 32nd Congress., Ciência-IUL
Isidro, H. & Raonic, I. (2009). Firm Incentives, Institutional Complexity and the Quality of Harmonized Accounting Numbers. European Accounting Association, 32nd Congress., Ciência-IUL
Isidro, H. & Raonic, I. (2009). Firm Incentives, Institutional Complexity and the Quality of Harmonized Accounting Numbers. American Accounting Association Annual Conference., Ciência-IUL
Isidro, H. & Marques, A. (2009). Non-GAAP Financial Disclosures: Evidence for European Firms' Press Releases. American Accounting Association IAS Midyear Meeting., Ciência-IUL
Isidro, H. & Marques, A. (2008). Non-GAAP Financial Disclosures: Evidence for European Firms' Press Releases. AAA Annual Conference., Ciência-IUL
Organization and Coordination Events
Annual Congress , (2016), (international)
Anual Conference, (2016), (international)
Annual Congress, (2015), (international)
Annual Congress, (2014), (international)
Accounting seminars, (2012), Member of scientific events organizing committee
Academic Management Roles
Coordenador (2024, 2026)
Membro (Docente) (2023, 2025)
Membro (2022, 2026)
Membro (Docente) (2022, 2025)
Director (2020, 2022)
Director (2018, 2020)
Membro (Docente) (2016, 2019)
Membro (Docente) (2016, 2019)
Membro (Docente) (2013, 2016)
Membro (Docente) (2013, 2016)
Coordenador (2013, 2014)