Maldonado, Isabel
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Maldonado
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Isabel
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Isabel Maldonado
Biografia
Isabel Maldonado has a PhD in Financial Economics and Accountancy from the University of Vigo, Spain, an MSc in Finance from the Portucalense University, Porto, and a degree in Management from Portucalense University. Currently is an Professor at Instituto Superior de Contabilidade e Administração do Porto (ISCAP), teaching in the areas of General/Financial Accounting, Analytical Accounting/Management, Report and Accounts Analysis and Auditing. She is a researcher at REMIT - Research on Economics, Management and Information Technologies of Universidade Portucalense, at GOVCOPP - Research Unit on Governance, Competitiveness and Public Policies of Universidade de Aveiro and at OSEAN, in the areas of Accounting, Auditing and Finance.
Docente na UPT até 2023.
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1D1D-3612-D593Projetos de investigação
Unidades organizacionais
REMIT – Research on Economics, Management and Information Technologies
Centro de investigação que que tem como objetivo principal produzir e disseminar conhecimento teórico e aplicado que possibilite uma maior compreensão das dinâmicas e tendências económicas, empresariais, territoriais e tecnológicas do mundo contemporâneo e dos seus efeitos socioeconómicos. O REMIT adota uma perspetiva multidisciplinar que integra vários domínios científicos: Economia e Gestão; Ciências e Tecnologia; Turismo, Património e Cultura.
Founded in 2017, REMIT – Research on Economics, Management and Information Technologies is a research unit of Portucalense University. Based on a multidisciplinary and interdisciplinary perspective it aims at responding to social challenges through a holistic approach involving a wide range of scientific fields such as Economics, Management, Science, Technology, Tourism, Heritage and Culture.
Grounded on the production of advanced scientific knowledge, REMIT has a special focus on its application to the resolution of real issues and challenges, having as strategic orientations:
- the understanding of local, national and international environment;
- the development of activities oriented to professional practice, namely in the business world.
46 resultados
Resultados da pesquisa
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Publicação Acesso Aberto Predictive power of the term structure of interest rates over recessions in Europe2014 - Pinho, Carlos; Madaleno, Mara; Rodríguez de Prado, Francisco; Maldonado, IsabelThis work intends to infer for European countries the extent that anticipations of the term structure of interest rates has over recessions, as measured by factor models. For that, we model the shape of the yield curve by latent factors corresponding to its level, slope and curvature. The simple and modified probit and logit models are used to examine the yield curve’s ability to forecast economic downturns (recessions). Despite official recessions dates being available at the Centre for Economic Policy Research (CEPR), which recently formed a committee to set the dates of the Euro area business cycle in a manner similar to the NBER, these are based on aggregate data. So, we determine the recessions using the BBQ methodology to have them dated for each individual country in the sample. The findings suggest that the yield curve components predict recessions for more than one year ahead, with increased goodness of fit when the autoregressive term is included as explanatory variable. These results are consistent for both UK, Germany and Portugal.Publicação Acesso Aberto Recessions in Portugal: the predictive power of term structure of interest rates components2018 - Pinho, Carlos; Maldonado, IsabelIn this paper we present a study of the predictive ability of the term structure of interest rates over future recessions in Portugal. The analysis will be based on factor models in which the term structure of interest rates is determined by latent factors, corresponding to their level, slope and curvature. Simple and modified probit and logit models will be used to examine the forecasting ability of term structure in predicting economic crises (recessions). Recession periods were determined based on the methodology proposed by Bry and Boschan. Our results suggest that all term structure of interest rates components allow to predict recessions in one-year time horizons, with an increase in adjustment quality when we include an autoregressive term as the explanatory variable.Publicação Acesso Restrito Migration and export performance: The role of the diaspora remittances2024-03-26 - Pacheco, Luís Miguel; Maldonado, Isabel; Lobo, Carla AzevedoMigration and international trade represent two fundamental and interconnected aspects of globalization. This paper studies the impact of migration on bilateral trade, using data for remittances as a proxy for migrants in an augmented panel data gravity model framework. Using data for Portuguese bilateral trade with 187 countries for the period 2008-2017, and controlling for other determinants of trade through a standard gravity model, we find that there is a significant impact of remittances on bilateral trade both in terms of exports and imports, particularly regarding some specific types of goods. The evidence of a significant relation between migration and trade has important implications, since it can provide policymakers an alternative option to promote trade and internationalization beyond conventional trade policy.Publicação Acesso Aberto O impacto de Big Data na Auditoria Financeira: Uma proposta de pesquisas futuras2019 - Cláudio, Miriam; Maldonado, IsabelA forma como são tratados os dados está a mudar radicalmente e remodelando a gestão e os processos organizacionais. A quantidade de informação disponível atualmente é inúmera e continua a crescer, e podemos vivenciar isso através do fenómeno de Big Data. Este artigo aborda o conceito e a aplicabilidade de Big Data na auditoria financeira. Com base na literatura são apresentadas as vantagens e a possibilidade de aplicar-se Big Data nos trabalhos de uma auditoria financeira abordando também os desafios que os auditores terão para potenciar esses benefícios nas suas auditorias. Além disso são discutidos os possíveis obstáculos que poderão ser apresentados por parte dos auditores à utilização de Big Data. Também são apresentadas hipóteses de pesquisas futuras que podem ser abordadas como forma de explorar a utilização de Big Data nas empresas de auditoria.Publicação Acesso Aberto The goodwill relevance in cash flow forecasting: The Portuguese case2019 - Pinho, Carlos; Maldonado, IsabelThis study aims to analyse in what extent goodwill and goodwill impairment losses are relevant to the flows forecasting in Portugal. We explore the goodwill and goodwill impairments losses forecasting ability to predict cash flows using multiple linear regression models with one-year-ahead cash flows as a dependent variable in each regression model and including the goodwill and goodwill impairment losses in the independent variables. Our sample includes Portuguese companies consolidated annual reports belonging to the PSI-20 index and covers the period between 2010 and 2017. Regression results from the estimated models show that our key variable goodwill is statistically significant, indicating that the goodwill have significant predictive ability for one-year ahead cash flows being an important variable to consider by the users of financial statements in forecasting future cash flows and in making economic decisions. The reported goodwill impairment losses results reveal a significative and negative sign for its estimated coefficient. However, the estimates coefficient on goodwill is negative, raising the question whether the goodwill reported by Portuguese entities is really perceived as an "productive asset" or not.Publicação Acesso Aberto Big data and financial auditing in Portugal2020-07-15 - Cláudio, Miriam; Pinho, Carlos; Maldonado, IsabelOver time, new instruments have been developed that allow us to collect, store, process and analyse more and more information. However, financial auditors are faced with what is now called the Big Data phenomenon. The objective of this article is to determine the impact that Big Data is having on financial auditing in Portugal and how auditors perceive this new scenario. For this purpose, a questionnaire was prepared and released among Portuguese professional auditors. According to the results obtained, most of the respondents are familiar with the Big Data concept but also consider that the information currently collected is sufficient to support auditing conclusions. These professionals assume that they feel limitations when faced with large amounts of data and that the current tools are not prepared for the analysis of large amounts of data, not to mention Big Data analysis. Regarding the efforts that can be made to increase knowledge of the Big Data in the auditing profession, the great majority are not aware of any professional or complementary training that mentioned the Big Data theme provided by the professional order. Our responses analysis leads to conclude that despite the impact that Big Data is having on society in general, a large number of audit professionals in Portugal are still not prepared to deal with this phenomenon.Publicação Acesso Aberto Inducing factors that can affect the success of internationalization: Comparative study for Portuguese firms2019 - Maldonado, Isabel; Pacheco, Luís Miguel; Lobo, Carla AzevedoThe challenges that companies face in their internationalization strategy are naturally demanding. If we think that this strategy is no longer exclusive to large companies, we can easily understand all the research that has been carried out on this subject and more specifically on the approach to SMEs. Even so, little has been discussed about the relationship that can be established between the different strategic approaches to internationalization and the factors that entrepreneurs most value in this entrepreneurial process. Based on an exhaustive literature review, in addition to determining the driving factors of the internationalization strategy that Portuguese entrepreneurs most value, this research aims to assess, through a comparative study between the entrepreneurs' perspectives in 2014 and 2019, the possible oscillations in the international strategies of Portuguese entrepreneurs during the period of economic crisis (2014) and a post-crisis period (2019). To achieve these objectives, we used data from a questionnaire sent to "exporting companies and/or companies interested in exporting" from the AICEP - Portugal Global Database, in 2014 and later in 2019.Publicação Acesso Aberto Do ISO certifications enhance internationalization? The case of portuguese industrial SMEs2022-01-25 - Maldonado, Isabel; Lobo, Carla Azevedo; Pacheco, Luís MiguelIn the last decades, the academic literature has devoted considerable attention to the determinants of export performance. In result of those research efforts in identifying and examining the influence of such determinants, the literature presents a wide set of variables associated with higher levels of exports. This paper provides a contribution to that literature by trying to evidence the impact of firm certification—namely, in terms of the firm’s quality, environmental, and health and safety management systems—on export performance. The paper analyses an unbalanced sample of 1684 Portuguese industrial SMEs for the period 2010 to 2020, uses other determinants of internationalization as control variables, and explores the possibility of moderating effects on the certification–internationalization relationship. Two alternative econometric methods are employed: a random-effects model and a Tobit model. The results evidence the importance for firms, especially in the low or medium–low technology sectors, to have certain ISO certifications in order to further develop their export activities and increase their foreign acceptance, particularly in the European Union markets. Further, certification seems to reinforce the positive relation between firm size and internationalization.Publicação Acesso Aberto International diversification of SMEs: The role of foreign capital2019-10 - Pacheco, Luís Miguel; Maldonado, Isabel; Lobo, Carla AzevedoThe aim of this paper is to empirically examine the relationship between the firms’ ownership and control structure, in particular the presence of foreign capital, and their internationalization levels. The internationalization of Portuguese SMEs depends on a multitude of factors, being the impact of foreign investment inflows directed to industrial SMEs a usually forgotten factor. This paper fills that gap using a balanced panel data of 5,722 firms for an eight year period beginning in 2010, researching if the presence of foreign capital influences the level and scope of internationalization, and controlling for the effects of variables such as profitability, age, size, indebtedness and sector of activity. The country of origin of the foreign capital is considered and possible non-linear effects are also tested. The results evidence that the presence in SMEs of foreign shareholders positively influences internationalization. Also, there seems to exist a non-linear relation between the development level of the country of origin of the share capital and internationalization, with the results indicating that firms with capital originated from more advanced countries attain a higher degree of internationalization.Publicação Acesso Aberto Business internationalization inducing factors: The importance of knowledge and relational networks2017 - Lobo, Carla Azevedo; Maldonado, IsabelCompanies are currently required to continually innovate and restructure their operations in order to respond to the requirements of national and international competition. Companies have to find new ways to develop competitive advantages and acquire new skills, resources and capabilities. Based on the opinions of different factors considered as inducers of the internationalization process by companies that internationalized early in their life cycle. We developed an empirical study with 320 portuguese international firms and used the statistical software AMOS for a confirmatory factor analysis. We propose a Theoretical Model in accordance to Human Capital Theory, International New Ventures Theory, and the Population Ecology Approach. We find evidence of the importance of Networks, Specific Skills of its workers, International Experience of its workers and Entrepreneurial Propensity and to Take Risks from workers and top management team.