1 Sep 2013 ... September, 2013. 1. Ana Cristina de Oliveira Tavares Marques ... Accounting
Research, 2009, 7(2): 55-70. ... and Control, 2009, 6(3): 211-218.
September, 2015
Ana Cristina de Oliveira Tavares Marques Nova School of Business and Economics Email:
[email protected] Web: http://docentes.fe.unl.pt/~amarques/ & Indian Institute of Management Bangalore Email:
[email protected] Web: http://www.iimb.ernet.in/user/237/ana-marques
Education •
McCombs Business School, Univ. of Texas at Austin Visiting scholar during spring and summer of 2006 Ph.D. – December 2005 Dissertation chair: Ross Jennings Major field: Financial accounting Supporting fields: Finance and Statistics
2000-2006
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Instituto Superior de Gestão, Lisbon (Portugal) Master in Management
1996-1999
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Instituto Superior de Gestão, Lisbon (Portugal) 1990-1995 Management Degree Award for the second best student of 1995 Fourth year done at the Katholieke Universiteit, Leuven (Belgium)
Publications •
Ownership concentration of three Belgian banks during the crisis (with JeanCharles Deudon and Gerrit Sarens) – forthcoming at Corporate Governance: The International Journal of Business in Society
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Corporate social responsibility: country-level predispositions and the consequences of choosing a level of disclosure (with Charl de Villiers) – forthcoming at Accounting and Business Research and available at: http://www.tandfonline.com/doi/full/10.1080/00014788.2015.1039476#.VdXGxvmqruU
On several “SSRN Top Ten List”, such as Disclosure & Accounting Decisions, Corporate Reporting, International Accounting eJournal, Corporate Governance: Social Responsibility & Social Impact eJournal, Corporate Social Responsibility/Corporate Citizenship, and CSR & Management Practice eJournal
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September, 2015 •
The role of institutional and economic forces in the strategic use of nonGAAP disclosures to beat earnings benchmarks (with Helena Isidro) – European Accounting Review, 2015, 24(1): 95-128. Best paper award: Annual seminar of the Center for Corporate Reporting and Governance, 2009 Best paper award: VII Workshop on Empirical Research in Financial Accounting, 2009 Twice on the “SSRN Top Ten List” for ORG (other decision making, organizational behavior & performance)
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The effects of compensation and board quality on non-GAAP reporting decisions (with Helena Isidro) – The International Journal of Accounting, 2013, 48: 289-317.
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Response to Discussion of “The effects of compensation and board quality on non-GAAP reporting decisions” (with Helena Isidro) – The International Journal of Accounting, 2013, 48: 324-326.
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Amortized cost for operating lease assets (with Ross Jennings) – Accounting Horizons, 2013, 27(1): 51-74.
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The joint effects of corporate governance and regulation on the disclosure of manager-adjusted non-GAAP earnings in the US (with Ross Jennings) – Journal of Business Finance and Accounting, 2011, 38: 364-394. On the “SSRN Top Ten List” for ARN Conferences & Meetings and twice on the “SSRN Top Ten List” of managerial accounting.
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Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases – British Accounting Review, 2010, 42: 119-131.
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IFRS introduction, corporate governance and firm performance: evidence from Portugal (with Euclides Major) – Journal of Applied Management Accounting Research, 2009, 7(2): 55-70.
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Corporate governance and takeovers: insights from past research and suggestions for future research (with Eduardo Costa) – Corporate Ownership and Control, 2009, 6(3): 211-218.
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SEC interventions and the frequency and usefulness of non-GAAP financial measures – Review of Accounting Studies, 2006, 11(4): 549-574.
Working papers •
Impression management and Non-GAAP reporting in earnings announcements (with Helena Isidro and Encarna Guillamon-Saorin) Four times on the “SSRN Top Ten List” for INTL (Other Global Business Issues), and once for ERN (Non-Pecuniary Incentives & Motivation)
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September, 2015 •
Reporting alternative performance measures in the European Union: the impact of historical local background and IFRS adoption (with Arjan Brouwer) Under revision for third round at the Journal of International Accounting Research
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How costly is the administration procedure for bankruptcy in the United Kingdom? (with Maria Correia)
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Industry product market competition and the disclosure of alternative performance measures (with Helena Isidro)
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Analyzing corporate transparency: Do European managers make the ethical decision when it comes to reporting alternative performance measures in annual reports? (with Arjan Brouwer)
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Telling the Truth on 9-11: Market Reactions to Corporate Earnings Announcements (with José Tavares)
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Non-GAAP financial disclosures: evidence from European firms’ press releases (with Helena Isidro)
Work in progress •
Corporate social responsibility of banks (with Charl de Villiers)
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Segment disclosures
Grants, Fellowships and Scholarships Foundation for Science and Technology research grant - lead researcher (2015-2018) Foundation for Science and Technology research grant - lead researcher (2013-2015) Sabbatical leave grant, Foundation for Science and Technology (2013) Nova Forum research grant (2011-2014) Foundation for Science and Technology research grant - lead researcher (2010-2013) Calouste Gulbenkian Foudation grant for conference participation (2009) Foundation for Science and Technology research grant (2008-2011) Egide research grant, Universidade Nova de Lisboa (2006-2011) Marie Curie International Reintegration Grant (2006-2008) Foundation for Science and Technology PhD scholarship (2000-2005) Accounting department fellowship (2003-2005)
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September, 2015 William and Ruth F. Cooper doctoral fellowship (2003-2004) Continuing fellowship, UT Austin (2002-2003) Grant of the Government and Nonprofit section of AAA (2001) McCombs School of Business fellowship (2000-2002) European Union (Erasmus program) scholarship (1993-1994) Portuguese Ministry of Education scholarship (1990-1995)
Service Member of the Scientific Committee of the EAA 2014 and 2015 Annual Congresses Ad hoc referee - Review of Accounting Studies, European Accounting Review, Accounting Horizons, Abacus, Journal of Business Finance and Accounting, Accounting and Finance, British Accounting Review, Accounting and Business Research, Accounting and Finance, Management Research, African Journal of Business Management, Pacific Accounting Review and Portuguese Journal of Accounting and Management Review board of The International Journal of Accounting Reviewer of two chapters of book “Financial Accounting, IFRS Edition” by Franco Wong (2015) Reviewer for the 2013 CAAA annual meeting Reviewer for the 2010, 2012, 2013, and 2014 Financial Accounting and Reporting Section of AAA mid-year meetings Reviewer for the 2014 International Accounting Section of AAA mid-year meeting Reviewer for the 2008 and 2012 AAA annual meetings Reviewer for the 2013 meetings of GRUDIS (Portuguese Accounting Research Network) Discussant and moderator at the VII Workshop on Empirical Research in Financial Accounting (2009) Discussant at the 2007 Lisbon-Sloan Seminar Series in Management Chair at the 2008, 2011 and 2012 American Accounting Association annual meetings Chair at the 2010, 2011 and 2012 European Accounting Association annual meetings FASB/ IASB field test for Financial Statement Presentation (2009)
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September, 2015 Presentations: conferences, seminars and invited workshops •
SEC interventions and the frequency and usefulness of non-GAAP financial measures University of Michigan, University of Connecticut, London Business School, HEC Paris, Instituto de Empresa, IESE, Universidade Nova de Lisboa - 2006 Mid-year meeting of the Financial Accounting and Reporting Section of AAA - 2006 Annual meeting of the American Accounting Association - 2005
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Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases 4th International Workshop on Accounting & Regulation - 2007
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The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings (with Ross Jennings) Annual conference of the Journal of Business Finance and Accounting 2010 Annual conference of Lubrafin - 2009 Annual conference of the European Accounting Association, Instituto de Empresa, Lancaster University - 2007 Annual conference of the American Accounting Association, XI Accounting Congress in Portugal - 2006
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Amortized cost for operating lease assets (with Ross Jennings) Annual conference of Lubrafin - 2010
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The effect of compensation and board quality on non-GAAP reporting decisions (with Helena Isidro) Annual Conference of the American Accounting Association, The International Journal of Accounting Symposium, Annual conference of the European Accounting Association, Mid-year meeting of the International Accounting Section of AAA - 2011
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The role of institutional and economic forces in the strategic use of nonGAAP disclosures to beat earnings benchmarks (with Helena Isidro) University Technology of Sydney Summer Accounting Conference - 2013 Annual conference of the European Accounting Association - 2010 Academic Corporate Reporting and Governance seminar, VII Workshop on Empirical Research in Financial Accounting - 2009
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Corporate social responsibility disclosures: predispositions and consequences (with Charl de Villiers) Indian Institute of Management Bangalore, Annual conference of the European Accounting Association - 2014 Universidad Carlos III Madrid, Amsterdam Business School, Erasmus University Rotterdam - 2013
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September, 2015 •
Impression management and Non-GAAP reporting in earnings announcements (with Helena Isidro and Encarna Guillamon-Saorin) ISCTE-IUL, University of Auckland, University Technology of Sydney Summer Accounting Conference - 2015 Mid-year meeting of the International Accounting Section of AAA - 2014 Chulalongkorn Accounting and Finance Symposium, Indian Institute of Management Bangalore - 2013 Annual conference of the European Accounting Association - 2012
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Lying on Iraq, Telling the Truth on 9-11: Market Reactions to Corporate Earnings Announcements (with José Tavares) Annual Conference of the American Accounting Association - 2012
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Industry product market competition and the disclosure of alternative performance measures Mid-year meeting of the International Accounting Section of AAA – 2015
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How costly is the administration procedure for bankruptcy in the United Kingdom? (with Maria Correia) Annual meeting of the AFAANZ , AMIS, SIBR – 2015
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Non-GAAP financial disclosures: Evidence from European firms’ press releases (with Helena Isidro) Mid-year meeting of the International Accounting Section of AAA - 2009
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Peer groups’ composition: where do we stand? (with Mariana Dória)1 Annual Conference of the American Accounting Association - 2008
Academic experience 2015 - present
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Indian Institute of Management, Bangalore - Visiting faculty (while on unpaid leave from Nova SBE)
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Universidad Carlos III de Madrid - Visiting scholar (while on sabbatical leave from Nova SBE)
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University of Pretoria (South Africa) April 2012 - Invited to participate in the evaluation of master students’ proposals
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Nova School of Business and Economics Associated Professor Assistant Professor
Spring 2013
2013 - present 2006 - 2013
- Organized the 2015 Accounting conference (jointly with Católica Lisbon) - Member of group which created report on “Contribution of the EDP group to Portugal’s economy and public accounts” (2015)
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Paper has been abandoned.
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September, 2015 - Member of group working on the Strategic Plan of the Lisbon MBA (2013/2014) - Member of team which recruited teaching assistants and graders for academic year 2014/2015 - Financial Accounting (in Portuguese) – Undergraduates’ program, with class size ranging from 100 to 220 students; last instructor ratings: 4.5 and 4.8 (out of 6) - Financial Reporting – Masters’ program, with class size of around 60; last instructor rating: 4.9 (out of 6) - Financial Accounting – The Lisbon MBA, Part-time program, with a class size of 45, on Fall 2014; instructor rating: 6.8 (out of 7). - Corporate Governance – Masters’ program, with class size of around 40; average instructor rating of the last 3 academic years: 4.1 (out of 5) - Financial Statement Analysis – Executives’ program, with a class of 15 students on Fall 2011; average instructor rating: 4.1 (out of 5) •
University of Texas at Austin - Taught Fundamentals of Managerial Accounting (Summer’03, Spring’02) - Responsible for problem sessions of Introduction to Financial Accounting (graduate class), taught by Ross Jennings - Teaching assistant of Fundamentals of Managerial Accounting (with Ed Summers) and Accounting and Control in Nonprofit Organizations (with Michael Granof – graduate class)
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Instituto Superior de Ciências do Trabalho e da Empresa 1998-2000 - Taught: Cost accounting and budgeting I, Cost accounting and budgeting II, Management accounting and Public finance and accounting
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Instituto Superior de Economia e Gestão 1999 - Responsible for two distant-teaching courses: Treasury management and Financial management
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Instituto Superior de Gestão 1997-1998 - Taught Financial management and Introduction to management
Business experience Financial technician of the Novartis group, following the merger of Sandoz with Ciba-Geigy 1997-1998 Worked in the treasury department of Produtos Sandoz, being responsible for the banking area 1995-1997
Thesis supervision and committees •
Advisor of Florence Basto, Management PhD student at Nova SBE (started in 2014). Title of dissertation: “Firm and Country characteristics in explaining Risk Disclosure and the impact of Risk Disclosure on Share Prices in the EU Banking Industry”
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September, 2015
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Co-advisor of Ana Pinto, Accounting PhD student at ISCTE (started in 2010). Tile of dissertation: “The impact of procurement practices in the municipality auditing market”
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Examiner of PhD thesis – Southern Cross University (2013)
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Doctoral committee of Cristina Gaio Silva (ISCTE, 2008) and Gabriel Geller (ISEG, 2015)
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Supervisor of 34 Bologna’s Masters final work projects in the areas of financial accounting and corporate governance at Nova School of Business and Economics and sat at several others’ committees.
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Academic advisor of two Business Projects of the CEMS Master in International Management: - Implementation of Activity Based Costing on debit and credit cards (Millennium BCP) - Harmonized cost matrix for selective waste collection and sorting (Sociedade Ponto Verde)
Affiliations Member of American Accounting Association, as well as FARS and IAS Member of European Accounting Association Member of the Accounting and Finance Association of Australia and New Zealand
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