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.
26 resultados
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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 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 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 Early internationalization enhancing factors: Comparative study for Portuguese firms between 2014 and 20192020 - Maldonado, Isabel; Pacheco, Luís Miguel; Lobo, Carla AzevedoCom base numa revisão exaustiva da literatura esta investigação pretende averiguar qual a importância atribuída a diversos fatores considerados potenciadores/indutores do processo de internacionalização por parte das empresas que se internacionalizam cedo no seu ciclo de vida, utilizando a avaliação das opiniões dos próprios empresários. São considerados fatores como as redes relacionais, as competências específicas dos empresários e a experiência internacional dos colaboradores. Esta investigação pretende, para além de determinar quais os fatores impulsionadores da estratégia de internacionalização destas empresas, aferir, através de um estudo comparado entre as perspetivas dos empresários em 2014 e em 2019, das possíveis oscilações nas estratégias internacionais dos empresários portugueses, durante o período de crise económica (2014) e um período pós-crise (2019). Para atingir estes objetivos utilizamos os dados de um questionário enviado para as “empresas exportadoras e/ou com interesse em exportar” da Base de Dados da AICEP - Portugal Global, em 2014 e posteriormente em 2019. Pretende-se assim confirmar os anteriores resultados em que foram encontradas evidências da importância para os empresários portugueses das Redes Relacionais, bem como das Competências Específicas dos Colaboradores, da Experiência Internacional dos Colaboradores, em consonância com a Teoria das Redes, a Teoria do Capital Humano, a Teoria das International New Ventures, a Population Ecology Approach e com a Attention Based View.Publicação Acesso Aberto Volatility and return spillovers across commodity and equity markets2022-01 - Pinho, Carlos; Maldonado, IsabelThis paper presents an empirical analysis of the relationship between commodity market shocks and stock markets. [...]Publicação Acesso Restrito Forecasting the yield curve with macroeconomic information: evidence from European markets2021 - Pinho, Carlos; Rodríguez de Prado, Francisco; Maldonado, Isabel; Lobo, Carla AzevedoIn this paper we analyse the predictive content of the introduction of macroeconomic variables in term structure dynamic models. We tested the dynamic models using data from the public debt, inflation rate and annual variation of the industrial production index for four European countries: Portugal, Spain, the United Kingdom and Germany. Results obtained for the period from January 1990 to December 2012 indicate that considering macroeconomic factors makes a positive contribution to the improvement of forecasts for different countries and maturities. However, the paper presents evidence of time-varying forecast accuracy, not only across yield maturities and forecast horizons, but also over data subperiods.Publicação Acesso Aberto Drivers of and barriers to the SME internationalisation process in a small open economy2020-11 - Brochado, Ana; Maldonado, Isabel; Lobo, Carla Azevedo; Pacheco, Luís MiguelSmall and medium-sized enterprises (SMEs) have actively increased their participation in international markets. This research's primary objective was to identify, based on 11 case studies, the main barriers to and drivers of the SME internationalisation process in a small open economy. Content analysis of in-depth interviews used Leximancer software to identify 7 themes that describe both internal and external barriers and 12 themes that characterise drivers, which were classified into five groups: SME human capital, technology, institutional support, networks and other drivers.Publicação Acesso Restrito Yield curve dynamics and the performance of Iberian economies2020-11-26 - Pinho, Carlos; Maldonado, IsabelThe aim of this paper is to analyze the bidirectional relation between the term structure of interest rates components and macroeconomic factors. Using a factor augmented vector autoregressive model, impulse response functions and forecasting error variance decompositions we find evidence of a bidirectional relation between yield curve factors and the macroeconomic factors, with increased relevance of yield factors over it with increased forecasting horizons. The study was conducted for two Iberian countries using information of public debt interest rates of Spain and Portugal and macroeconomic factors extracted from a set of macroeconomic variables, including indicators of activity, prices and confidence. Results show that the inclusion of confidence and macroeconomic factors in the analysis of the relationship between macroeconomics and interest rate structure is extremely relevant. The results obtained allow us to conclude that there is a strong impact of changes in macroeconomic factors on the term structure of interest rates, as well as a significant impact factor of the term structure, in the future evolution of macroeconomic factors.Publicação Acesso Aberto The importance of internationalization strategy for innovation in Portuguese firms2020-08 - Durão, Natércia; Santos-Pereira, Carla; Azevedo, Mónica; Maldonado, Isabel; Lobo, Carla AzevedoInnovation and internationalization seem to be vital strategies for the survival and growth of companies facing an increasingly competitive global environment. The twoway link between these two factors has become a topic of interest among researchers. Although innovation and internationalization are highly related activities, the role played by innovation in the internationalization process of firms has been analysed by internationalization, others consider that innovation can be a consequence of internationalization process. Given the great importance of small and medium-sized enterprises (SMEs) for the growth of economies, part of literature has paid special attention to this kind of enterprises. The aim of this study is to explore the relationship between innovation and internationalization within Portuguese firms, in particular to analyse whether Portuguese entrepreneurs consider innovation as an important factor in the process of internationalisation. To achieve this goals, we will use descriptive and inferential data analysis techniques.Publicação Acesso Aberto A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries2022-11-23 - Batrancea, Larissa; Nichita, Anca; De Agostini, Ruggero; Batista Narcizo, Fabricio; Forte, Denis; Mamede, Samuel de Paiva Neves; Roux‑Cesar, Ana Maria; Nedev, Bozhidar; Vitek, Leoš; Pántya, József; Salamzadeh, Aidin; Nduka, Eleanya K.; Kudła, Janusz; Kopyt, Mateusz; Isaga, Nsubili; Benk, Serkan; Budak, Tamer; Maldonado, Isabel; Pacheco, Luís MiguelThe slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which infuence taxpayers’ compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in fve economic branches. After using scenarios that experimentally manipulated trust and power, our results confrmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers; trust and power fostered intended tax compliance and diminished tax evasion, trust boosted voluntary tax compliance, whereas power increased enforced tax compliance. Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non post-communist countries. Our results ofer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges, downturns, and increasing tax compliance costs.
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