http://hdl.handle.net/10071/5773 2018-10-13T12:34:17Z 2018-10-13T12:34:17Z Oliveira, J. Azevedo, G. Oliveira, M. Almeida, S. http://hdl.handle.net/10071/10513 2016-12-27T03:04:03Z 2015-01-01T00:00:00Z

Title: The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures Authors: Oliveira, J.; Azevedo, G.; Oliveira, M.; Almeida, S. Abstract: This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.

2015-01-01T00:00:00Z Lopes, I. http://hdl.handle.net/10071/8855 2015-04-28T01:00:34Z 2014-01-01T00:00:00Z

Title: The drivers of intellectual sustainability in a regional agriculture, cattle, and forest farmstead Authors: Lopes, I. Abstract: Intellectual capital drivers emerge in the national and regional economies as a key source of integrated sustainability. The company analyzed in the case study is the largest Portuguese agriculture, cattle, and forest farmstead, covering several marshlands. As the largest agricultural company, its primary mission is the cost effectiveness and efficient management of their agricultural and environmental heritage, in respect for biodiversity and for environmental values. Located in the region of Lisbon and Tagus valley, the diversity of their activities (forest exploration; hunting; agriculture; wines and olive oil production; and tourism) requires an integrated research towards the identification and disclosure of drivers that best contribute for company reputation and turnover. Through a descriptive and interpretive case study approach, a set of intellectual sustainability drivers (e.g. forest’s certification, brands’ certifications, commercial brands, commercial agreements, R&D projects, protected areas classification, etc.) were identified and categorized. All of them were aggregated in five categories, such as Certification, Brands and Trademarks, Awards, Alliances and Networks, and Biodiversity Reputation. As a regional and national source of economic development, that categorization can also provide the basis for a theoretical framework towards the design of an intellectual sustainability scoreboard, applicable to similar organizations worldwide.

2014-01-01T00:00:00Z