Business Research Unit

Research Seminar BRU-Iscte - Amedeo Pugliese
2024-05-03 14:30 - 15:30 (Europe/Paris) | Auditorium Mario Murteira-0NE3 and zoom
Speaker: Amedeo Pugliese
Title: Changes to Accounting Policies, Corporate Transparency and Guaranteed Loans during the Covid-19 Crisis
Abstract: We show that a seemingly innocuous change to accounting policies—extending the filing period of financial statements during the Covid-19 crisis—increased late filers’ access to public guaranteed loans (PGLs) and reduced financial reporting quality (FRQ). We conjecture that, differently than in non-crisis periods, firms delayed filing (i) to exercise reporting subjectivity, useful for obtaining relief mechanisms whose access is based on accounting information; and (ii) because the costs of reduced timeliness are offset by the availability of PGLs. Our analyses on a sample covering close to the universe of Italian SMEs confirm that late filers increased access to PGLs and lowered FRQ. These findings are stronger in industries relying more on relief mechanisms, and for firms whose cost-structures incentivized subjective reporting choices to benefit from post-Covid-19 policy changes. Exploring the channels of reporting subjectivity, we find that late filers increased accrual-based components of income and expenses, reduced amortization charges, and increased capitalization of intangibles. Our key policy implication is that changes to accounting policies during crises are not cost-neutral. This is particularly true when governments concurrently introduce multiple relief mechanisms, and firms do not bear the costs of diminished information quality.
Bio: Amedeo Pugliese is Professor of Accounting at the University of Padua and holder of the Chair in ‘Business Administration and Corporate Sustainability’ jointly funded with the Chambre de Commerce et d’Industrie Paris Ile-de-France (CCI). Amedeo obtained a PhD in Business Economics (International Accounting) from the Università degli Studi di Napoli ‘Federico II’ and held positions as faculty or long-term visitor at the Indian School of Business (2012), KU Leuven (2014-2025), National Tsing Hua University (2018), QUT Business School (2010-2015), Università degli Studi di Napoli ‘Federico II’ (2008-2010), and Universitat Pompeu Fabra (2020-2023).
His research interests focus on corporate governance, financial reporting in the banking industry. Lately, his focus is on how the design of government interventions shapes governance, disclosure and performance of privately held corporations. Currently, Amedeo is an associate editor at Corporate Governance: an International Review and co-organizer of the Accounting Summer Camp. His works has been published on AAAJ, AMJ, BJM, CGIR, JBFA, JAPP, JMS, JBR.

Research Seminar BRU-Iscte - Xiang (Robert) Li
2024-05-07 14:30 - 17:30 (Europe/Paris) | Building 4, 3rd Floor, Room A306
Speaker: Xiang (Robert) Li
Title: Thoughts on Publishing in Tourism Journals via an Outside-in approach: The Case of Tourism Management
Abstract: “In this talk, Robert will share his observations and insights into the world of academic publishing, as an Associate Editor of Tourism Management and a frequent contributor to top tier tourism journals. The discussion will delve into a variety of topics related to Tourism Management, ranging from overarching themes like research impact, methodology, and theoretical progression to practical details of manuscript submission and peer review processes. Robert will also provide some recommendations tailored to scholars from diverse backgrounds, including those who may not identify themselves as tourism specialists– a perspective he calls the “outside-in” approach of knowledge contribution and dissemination. This session will shed light on current research trends and future directions of tourism research.”

Research Seminar BRU-Iscte - Andrew C. Hafenbrack
2024-05-17 14:00 - 15:30 (Europe/Paris) | Room B226, Building 4 (CVTT), 2nd Floor
LINK ZOOM HERE

Research Seminar BRU-Iscte - Maria Tomprou
2024-06-03 14:00 - 15:00 (Europe/Paris)

Research Seminar BRU-Iscte - Mariella Miraglia
2024-06-17 14:30 - 15:30 (Europe/Paris) | Room B226, Building 4 (CVTT), 2nd Floor
Abstract: Health and health-related behaviors at work have become more salient in the aftermath of the COVID-19 pandemic (Kniffin et al., 2021), highlighting the significance of workplace attendance behaviors, particularly presenteeism (i.e., the behavior of working in the state of ill-health, Ruhle et al., 2020), and sparking renewed interest in understating the determinants and processes underpinning these behaviors. The pandemic has also highlighted the influence of organizational practices and policies guiding employee attendance on public health, revealing the dangers of working while ill (e.g., Probst et al., 2021). The presentation will offer a brief overview of workplace attendance behaviors, with a specific emphasis on the concept of presenteeism. It will then focus on two empirical studies, aimed at investigating the effect of performance-enhancing practices on workplace attendance and exploring the formation of distinct profiles of individuals based on their levels of absenteeism and presenteeism. The design and analytical techniques of the two studies will be presented, specifically a two-way mediational design and a latent profile analysis. The presentation will conclude with a discussion of some of the main challenges and related future directions for research in the field.

Research Seminar BRU-Iscte - Ian Thomson
2024-10-03 12:30 - 14:30 (Europe/Paris) | Room B226, Building 4 (CVTT), 2nd Floor

Research Seminar BRU-Iscte - Pedro Freitas
2024-11-06 15:00 - 16:00 (Europe/Paris) | Room B226, Building 4 (CVTT), 2nd Floor

Research Seminar BRU-Iscte - Greg Saxton
2025-03-20 14:30 - 16:30 (Europe/Paris)

BRU-Iscte Research Seminar: Renee Flasher
2025-07-09 14:30 (Europe/Lisbon) | Room A323, Building 4 (CVTT), 3rd floor
