BEM VINDO AO REPOSITÓRIO DO ISCTE-IUL
O Repositório Institucional do ISCTE-IUL tem como objetivo preservar, divulgar e dar acesso à produção intelectual do ISCTE-IUL em formato digital. O Repositório pretende reunir, num único sítio, o conjunto das publicações científicas do ISCTE-IUL contribuindo desse modo para o aumento da visibilidade e impacto da investigação nele desenvolvida garantindo também a preservação da memória intelectual do Instituto.
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Contracting debt and the quality of financial reporting in private firms
See10071/16687This study investigates whether the quality of firms' financial reporting is influenced by the contracting of debt, using data on Portuguese private firms from 2013 to 2015. More specifically, the study uses earnings smoothing, magnitude of absolute discretionary accruals, and timeliness ...
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The relationship between the effective tax rate and the nominal rate
See10071/16686The main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 count...
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Gender dynamics in elementary school teaching: the advantages of men
See10071/16685This article presents a study that identifies the gender dynamics prevailing in a specific context of tokenism – elementary school teaching – in which the members of an otherwise socially dominant group are proportionally scarce – men. The results contradict Kanter’s (1977) theory ...
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Big Five personality traits in simulated negotiation settings
See10071/16684Purpose: After a hiatus in the research on individual differences in negotiation, there has been a surge of renewed interest in recent years followed by several new findings. The purpose of this paper is to explore the effects that personality, as structured by the five-factor...
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Software as a Service: an effective platform to deliver holistic Hotel Performance Management systems
See10071/16683his study main objective was to assess the viability of development of a Performance Management (PM) system, delivered in the form of Software as a Service (SaaS), specific for the hospitality industry and to evaluate the benefits of its use. Software deployed in the cloud,&#x...
