Items where Author is "De Oliveira Tavares Marques, Ana"

Article

Alsahali, Kholod, Malagueno de Santana, Ricardo ORCID: https://orcid.org/0000-0002-1481-6487 and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2025) Foreign versus domestic institutional investors: How they differ when it comes to sustainability assurance. Journal of International Accounting Research. ISSN 1542-6297 (In Press)

Al Dosari, Mona, Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 and Motoki, Fabio Yoshio Suguri (2025) Firm’s occupational health and safety, employees’ accidents, and the assurance of sustainability reports. International Journal of Accounting. ISSN 0020-7063 (In Press)

Al Saleem, Jafar, Melloni, Gaia, Malagueño, Ricardo ORCID: https://orcid.org/0000-0002-1481-6487 and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2025) Community diversity and earnings management: Empirical evidence. Journal of Accounting, Auditing and Finance, 41 (3). pp. 1159-1188. ISSN 0148-558X

Hasan, Arshad, Anwar, Waqas, Zhang, Joseph H. and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2025) Corporate tax avoidance and narrative disclosure tone: A developing country perspective. Meditari Accountancy Research, 33 (1). pp. 114-143. ISSN 2049-372X

Basto, Florence Pinto and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2024) Operational risk disclosure quality and national culture: Evidence from the EU banking industry. Journal of International Accounting, Auditing and Taxation, 55. ISSN 1061-9518

Alsahali, Kholod, Malagueño, Ricardo ORCID: https://orcid.org/0000-0002-1481-6487 and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2024) Board attributes and companies’ choice of sustainability assurance providers. Accounting and Business Research, 54 (4). pp. 392-422. ISSN 0001-4788

de Villiers, Charl, Ma, Diandian and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2024) Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects. Accounting and Finance, 64 (1). pp. 185-219. ISSN 0810-5391

Lima e Alves, Denis ORCID: https://orcid.org/0000-0002-8041-6801, Gietzmann, Miles B. and Marques, Ana Cristina ORCID: https://orcid.org/0000-0003-1595-0028 (2023) Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity.

Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 and Pascaru, Olga (2023) Voluntary gender diversity targets and their impact on firm performance and firm value. Journal of International Accounting Research, 22 (3). 157–173. ISSN 1542-6297

Al-Dosari, Mona, Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 and Fairbrass, Jenny ORCID: https://orcid.org/0000-0001-5292-0720 (2023) The effect of the EU’s Directive on non-financial disclosures of the oil and gas industry. Accounting Forum, 47 (2). pp. 166-197. ISSN 0155-9982

Isidro, Helena and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2021) Industry Competition and non-GAAP disclosures. Accounting and Business Research, 51 (2). pp. 156-184. ISSN 0001-4788

Abad, Cristina, Barone, Elisabetta, Gullkvist, Benita, Hellman, Niclas, Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028, Marton, Jan, Mason, Stephani, Silva, Ricardo, Morais, Ana, Gutierrez, Soledad, Quagli, Alberto and Vysotskaya, Anna (2020) On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View. Accounting in Europe, 17 (1). pp. 1-32. ISSN 1744-9499

Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 and Pinto, Ana (2019) Procurement practices and the municipality auditing market. Journal of Accounting, Auditing and Finance, 34 (4). pp. 524-545. ISSN 0148-558X

Guillamon-Saorin, Encarna, Isidro, Helena and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2017) Impression management and Non-GAAP reporting in earnings announcements. Journal of Business Finance & Accounting, 44 (3-4). pp. 448-479. ISSN 0306-686X

Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2017) Non-GAAP earnings: International overview and suggestions for future research. Meditari Accountancy Research, 25 (3). pp. 318-335. ISSN 2049-372X

de Villiers, Charl and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2016) Corporate social responsibility: country-level predispositions and the consequences of choosing a level of disclosure. Accounting and Business Research, 46 (2). pp. 167-195. ISSN 0001-4788

Deudon, Jean-Charles, Marques, Ana C. ORCID: https://orcid.org/0000-0003-1595-0028 and Sarens, Gerrit (2015) Ownership concentration of three Belgian banks during the crisis. Corporate Governance: The International Journal of Business in Society, 15 (5). pp. 663-677.

Isidro, Helena and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2015) The role of institutional and economic forces in the strategic use of non-GAAP disclosures to beat earnings benchmarks. European Accounting Review, 24 (1). pp. 95-128. ISSN 0963-8180

Isidro, Helena and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2013) The effects of compensation and board quality on non-GAAP reporting decisions. International Journal of Accounting, 48 (3). pp. 289-317. ISSN 0020-7063

Isidro, Helena and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2013) Response to Discussion of “The effects of compensation and board quality on non-GAAP reporting decisions”. International Journal of Accounting, 48 (3). pp. 324-326. ISSN 0020-7063

Jennings, Ross and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2013) Amortized cost for operating lease assets. Accounting Horizons, 27 (1). pp. 51-74. ISSN 1558-7975

Jennings, Ross and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2011) The joint effects of corporate governance and regulation on the disclosure of manager-adjusted non-GAAP earnings in the US. Journal of Business Finance & Accounting, 38 (3-4). pp. 364-394. ISSN 0306-686X

Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2010) Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases. The British Accounting Review, 42 (2). pp. 119-131. ISSN 0890-8389

Costa, Eduardo and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2009) Corporate governance and takeovers: insights from past research and suggestions for future research. Corporate Ownership and Control, 6 (3-1). pp. 211-218. ISSN 1810-3057

Major, Euclides and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2009) IFRS introduction, corporate governance and firm performance: evidence from Portugal. Journal of Applied Management Accounting Research, 7 (2). pp. 55-70.

Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2006) SEC interventions and the frequency and usefulness of non-GAAP financial measures. Review of Accounting Studies, 11 (4). pp. 549-574. ISSN 1380-6653

Book Section

Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028, Isidro, Helena and Guillamon-Saorin, Encarna (2020) Reporting of alternative performance measures by European firms. In: Non-GAAP financial measures and disclosure: a theoretical and empirical analysis in the European institutional setting. UNSPECIFIED.

Conference or Workshop Item

Lima e Alves, Denis ORCID: https://orcid.org/0000-0002-8041-6801, Gietzmann, Miles and Marques, Ana ORCID: https://orcid.org/0000-0003-1595-0028 (2024) Validation of an XBRL-based measure of structural complexity: evidence from amendments to Rule 12b-2 of the Exchange Act. In: European Accounting Association Annual Meeting, 2024-05-15 - 2024-05-17.