http://hdl.handle.net/10071/5760 2026-04-14T13:51:12Z http://hdl.handle.net/10071/36163 Título próprio: XXV Grudis Conference and Doctoral Colloquium Editor: Lopes, Ana Isabel; Barros, Rúben; Conceição, Ana; Oliveira, Jonas; Paiva, Inna Resumo: The XXV Grudis Conference and Doctoral Colloquium brings together national and international researchers, academics, and doctoral students to discuss theoretical, methodological, and empirical developments in the field of Accounting. Celebrating twenty‑five years of activity of the Grudis network, the conference promotes high‑quality research dissemination, interdisciplinary dialogue, and engagement between academia, professional practice, and regulators. The scientific programme covers a wide range of topics, including financial and sustainability reporting, corporate governance, ethics and social responsibility, auditing, management control, public sector accounting, accounting education, and the impact of emerging technologies, such as artificial intelligence, on the accounting profession. In addition to parallel research sessions, the conference includes a Doctoral Colloquium, a plenary keynote address, and thematic roundtables, providing a privileged space for critical reflection, academic development, and the strengthening of collaborative research networks. The XXV Grudis Conference and Doctoral Colloquium thus reaffirms its role as a leading forum for advancing knowledge in accounting and related fields. 2025-01-01T00:00:00Z http://hdl.handle.net/10071/27730 Título próprio: Does earnings management influence dividend policies? An approach with unlisted firms Autoria: Lopes, A. I.; Narciso, A. Editor: Kassai, J. R. Resumo: The goal of this paper is to analyze whether the firms’ dividend policy is influenced by the existence of earnings management practices, particularly under different ownership contexts. In the paper, three well-known discretionary accruals methodologies are applied to measure earnings management. The empirical study relies on an innovative set of 4,258 unlisted private companies, representing a panel of around 20 thousand observations distributed over the period 2013-2017. The study is focused only in one European country to avoid different institutional and country characteristics that could bias the findings. Our firs result reveals a positive statistically significant relationship between the earnings management and dividend policy, meaning that private non-listed companies managing earnings are more likely to distribute a higher level of dividends. However, a deeper analysis shows that the ability of earnings management practices to predict the dividend policy is driven by ownership concentration. Spliting the sample, we find that the positive influence of earnings management on dividend policy in non-listed private companies is statistically significant only in companies whose shareholders have control (more than 50% of share capital) as opposed to firms with non-concentrated ownership. Our results contribute for the literature around the quality of financial reporting, lengthening these thematic to include non-listed companies. 2020-01-01T00:00:00Z http://hdl.handle.net/10071/25575 Título próprio: The multidisciplinary role of cultural management. A look for communication as management tool and key-activity Autoria: Tavares, S. A.; Ferreira, P. A.; Magro, N. Editor: Guerra, P., and Sousa, S. Resumo: This document aims to develop a perspective to cultural manager concerns focusing in demonstrating the importance of communication as fundamental tool to capture and retain local public. It is a hybrid study - conceptual and empirical - and exploratory, based on literature review and illustrated with descriptive analysis from data collected by 573 questionnaires regarding a specific event (Miró exhibition in Palácio Nacional da Ajuda). This research followed a quantitative methodology and an interpretative paradigm. Three main conclusions were achieved: (1) The awareness need by the cultural management for an adoption of multidisciplinary posture, lined up by the multidimensional nature of cultural equipment and the organizational environment, in order to match public expectations; (2) The need of understanding the communication as tool and key- activity to enhance culture value in both organizational environments: internal and external; (3) The third, is the perception of mass-media advantage over digitals, for public reach. 2021-01-01T00:00:00Z http://hdl.handle.net/10071/25574 Título próprio: Developing personas and proto personas to enhance the art museum visitor experience Autoria: Luz, F. G. da.; Ferreira, P. A.; Neves, J. S. Editor: Guerra, P., and Sousa, S. Resumo: This paper aims to study and think about the use of personas and proto personas on the art museum visitors’ experience. Its object of study is the educational services of art museums focusing on children and young people up to the age of 18. This is a hybrid - conceptual and empirical – and exploratory study. Conducted through a qualitative methodology, constructivist paradigm and design approach. It relies on critical and creative thinking, as well on data collection. Using a total of 36 interviews to teachers/educators and legal tutors, divided into two distinct phases, and three pre-test interviews. It expands the investigation of application of the construction of personas and proto personas in the management of educational services in art museums. The value of this study lies in exploration of the construction of personas and in a learning context Do - Feel - Learn instead of the traditional “Learn - Feel - Do”. 2021-01-01T00:00:00Z