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Author

S. Teixeira

4 papers indexed here

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Open access Aug 2026

Analysis of Financial Accounting in Portuguese Companies: Context, Standards and Contemporary Challenges

This study examines financial accounting in Portugal, investigating its historical development, theoretical foundations, applicable standards, and the impact of globalization on the national accounting system. It examines the role of regulatory entities, current legislation, and the unique characteristics of small and...

S. Teixeira · 0 citations
Open access Aug 2026

Accounting Transparency and Business Concentrations: A Study on Financial Disclosure under IFRS

This article analyzes the relationship between financial disclosure in business combinations and the performance of Brazilian companies that apply International Financial Reporting Standards (IFRS). The research focuses on companies listed on the B3 Stock Exchange (Brazil), exploring how corporate factors such as debt,...

S. Teixeira · 0 citations
Open access Aug 2026

Fiscal Policy and Economic Growth: A Comparative Study of Fiscal Regimes in Developing and Developed Countries

This article analyzes the relationship between fiscal policy and economic growth from a comparative perspective between developed (OECD) and developing countries, focusing on structural differences in tax regimes, public spending composition, and fiscal sustainability. A quantitative approach is adopted, using macroeco...

S. Teixeira · 0 citations
Review Open access Aug 2026

Sustainability Reporting: Comparative Analysis between Companies that Adopt GRI Standards and Those that Follow Only IFRS

This study seeks to compare the transparency, consistency, and comprehensiveness of various sustainability reports prepared by international organizations that have adopted the Global Reporting Initiative (GRI) standards with those that disclose their financial statements using International Financial Reporting Standar...

S. Teixeira · 0 citations

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