Biography
Academic Qualifications • PhD in Accounting and Finance, Lancaster University – United Kingdom, 2002 • Master of Science in Economics, University of Porto – Portugal, 1995 • Postgraduate Studies in Financial Analysis, University of Porto – Portugal, 1989 • Undergraduate studies (“Licenciatura”) with major in Economics, Faculty of Economics of University of Porto – Portugal, 1987 Current academic positions • Assistant Professor at Faculty of Economics of University of Porto, Portugal. Teaches “Introductory Accounting” in the undergraduate program; “Accounting Theory” in the doctoral program in Management Sciences; “Research Methodologies” and “Advanced Financial Accounting” in the Master Program in Accounting and Management Control • Invited Professor at PBS – Porto Business School. Teaches “Financial Statement Analysis” in post-graduate programs; “Financial Accounting” in the Magellan MBA Program Other professional experiences • Accountant expert, acting as a consultant in legal processes in court (2011 – …) • Financial consultant (1991 – …) • Deputy Manager of the Marketing and Training department, at Interbolsa (1990 – 1991) • Deputy Manager of the Financial and Administrative department, at Porto Stock Exchange (1989 – 1990) • Bank employee and economist at Totta & Açores Bank (1981-1988) • Bookkeeper of several SME (1975-1981) Awards Year Award 2018 Best teacher award in the XIV edition of the Post-graduate Program in Financial Analysis, at Porto Business School 2012 2nd prize, APOTEC – Portuguese Association of Accountants, “Luiz Chaves de Almeida” Contest, essay “Perdas por imparidade em dívidas a receber e características empresariais: uma análise para o caso português”, co-author Roberto Ruas 2010 2nd prize, APOTEC – Portuguese Association of Accountants, “Luiz Chaves de Almeida” Contest, essay “Manipulação dos resultados por empresas em dificuldades financeiras: estudo para o caso português”, co-author Margarida Mora 2009 1st prize, APOTEC – Portuguese Association of Accountants, “Luiz Chaves de Almeida” Contest, essay “A aquisição de activos imobilizados e a manipulação dos resultados por via das amortizações: um estudo para a caso português”, co-author António Barroso 2008 2nd prize, APOTEC – Portuguese Association of Accountants, “Luiz Chaves de Almeida” Contest, essay “Endividamento bancário e qualidade da informação financeira: um estudo para o caso português“, co-author Oscarina Martins 2007 1st prize, APOTEC – Portuguese Association of Accountants, “Luiz Chaves de Almeida” Contest, essay “O PEC e outros “sinais” fiscais: impacto sobre a manipulação dos resultados. Um estudo para o caso de empresas portuguesas com prejuízos consecutivos” 2006 1st prize, APOTEC – Portuguese Association of Accountants, “Luiz Chaves de Almeida” Contest, essay “A Manipulação dos Resultados nas Empresas: um contributo para o estudo do caso Português” Research interests • Financial Reporting; Earnings Management; Financial Analysis Other information • Member of the editorial boards of the Portuguese Journal of Accounting and Management; Portuguese Journal of Management Studies; Revista Costos Y Gestión (Instituto Argentino de Profesores Universitarios de Costos) • Financial analyst and member of the Portuguese Financial Analysts Association and European Financial Analysts Association • Research fellow at OBEGEF (Observatório de Economia e Gestão de Fraude) and CEF.UP (Centro de Investigação em Economia e Finanças) • Chairman of the Department of Specialists in Management Accounting, at the Accountants National Association • Member of CNC – Comissão de Normalização Contabilística (Portuguese Accounting Standard Board) • Coordinator of the Post-graduate program in Financial Analysis, at Porto Business School