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.
28 resultados
Resultados da pesquisa
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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 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 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.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 Interest rates dynamics: Contribution of macroeconomic information in four European markets2017 - Pinho, Carlos; Rodríguez de Prado, Francisco; Maldonado, Isabel; Lobo, Carla AzevedoOral presentation in the XIII Iberian International Business Conference (IICB17), Instituto Universitário de Lisboa, Portugal, 20-21 October 2017, with the title Interest rates dynamics: Contribution of macroeconomic information in four European markets.Publicação Acesso Aberto Downside risk in commodity and equity markets2019 - Pinho, Carlos; Maldonado, IsabelThe aim of the present study is to analyse the tail risk of global commodities indices and a set of share indexes of several countries and regions. To measure the downside risk we use two tail risk measures, namely the Value-at-Risk (VaR) and the Conditional Value-at-Risk (CvaR), determined by parametric, semi-parametric and non-parametric approaches. Using daily prices comprising the period from January of 2002 to December 2016 and considering the pre- and post-global financial crisis sub-periods. A time-varying correlation between stock and commodity markets returns, comparing returns and downside risk measures was carry out. Overall, our findings indicate that tail risk of commodity markets is higher than stock market over the period, for almost all commodities, but that over the crisis period analysed the tail risk of stock market indices sharply increases to the same levels of commodities tail risk. The correlations between commodity and stock returns evolve through time. Considering the tail risk measures, for all analysed pairs, commodity and stock returns, we observe very high contemporaneous correlations during the crisis period.
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