http://hdl.handle.net/10071/5764 Sat, 04 Apr 2026 16:45:18 GMT 2026-04-04T16:45:18Z 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. Wed, 01 Jan 2020 00:00:00 GMT http://hdl.handle.net/10071/27730 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. Fri, 01 Jan 2021 00:00:00 GMT http://hdl.handle.net/10071/25575 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”. Fri, 01 Jan 2021 00:00:00 GMT http://hdl.handle.net/10071/25574 2021-01-01T00:00:00Z http://hdl.handle.net/10071/25182 Título próprio: The business model through an ecosystem perspective: An exploratory approach applied to a cultural card Autoria: Bernardo, B.; Ferreira, P. A. Editor: Guerra, P., & Bennett, A. Resumo: This paper aims to explore the relationship between the concepts of business model and ecosystem, applied to the creation of cultural cards that generate symbolic, cultural, social and economic value. This is a hybrid study - conceptual and empirical - and exploratory, based on literature review and data analysis collected by 602 questionnaires and 27 interviews. Was conducted a mixed methodology, qualitative and quantitative, and an interpretivist paradigm of constructivist nature. Three main conclusions were drawn. The first suggests that a cultural card is only viable if designed and managed as a business model, with all blocks coherent and articulated with each other and executed in synchronization. The second configures a cultural card as a complex network of interdependent actors functioning in an ecosystem logic that enhances economic growth affirmed by creative competitiveness. The third points out a cultural card as a cultural agent, for the symbolic value it promotes dominated by the discourse of ‘now’ and ‘already’, inherent in the access-based economy This paper: (1) perspectives that cultural and creative development involves the creation of a valuable macro ecosystem and a robust national network articulated with local and specific micro ecosystems; (2) evidences the importance of creativity and innovation, inherent to the business model, for the production and diffusion of knowledge, fruition and democratization of culture in the face of the diversity of emerging market segments and (3) provides propositions applicable to the universe of cultural and creative industries that are carriers of new insights that can be explored and knowledge increased. The value of this paper lies in the exploration of a new look at the theme of cultural cards embodied in a logic of an ecosystemic business model. Fri, 01 Jan 2021 00:00:00 GMT http://hdl.handle.net/10071/25182 2021-01-01T00:00:00Z