João Miguel Capela Borralho is Professor at Lusófona University (Portugal), where he exercises the functions to the directions of the degree in Accounting, Taxation and Auditing and the master’s of Accounting, Taxation and Finance, as well as teaching curricular units associated with his academic training and professional activity. Holder of academic training in Accounting and Finance and PhD in Financial Economics and Accounting. He has professional experience in business and public administration in the field of auditing, financial accounting and management. He conducts research in Accounting and Corporate Governance, with several participations in congresses and publications in journals with indexing.

Main Publications:

Martín-Zamora, M., Borralho, J. M., & Hernández-Linares, R. (2023). An Integrative View of Corporate Transparency in Family Businesses. In F. Albuquerque & P. dos Santos (Eds.), Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector (pp. 113-137). IGI Global. https://doi.org/10.4018/978-1-6684-7293-4.ch005.

Borralho, J., Hernández-Linares, R., Gallardo-Vázquez, D. & Paiva, I (2022). Environmental, Social and Governance disclosure´s impacts on earnings management: family versus non-family firms. Journal of Clearner Production, 379, 1-15. https://doi.org/10.1016/j.jclepro.2022.134603.

Borralho, J. & Duarte, I (2022). Determinants of Dividend Payout in Unlisted Spanish Family and Non-Family Firms. European Journal of Family Business, 12(2), 124-136. https://doi.org/10.24310/ejfbejfb.v12i2.14572.

Borralho, J., Gallardo-Vázquez, D., & Hernández-Linares, R. (2020). Earnings Management in Private Family versus non-Family Firms. The Moderate Effect on Family Business Generation. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 49(2), 210-233. DOI: 10.1080/02102412.2019.1616480

Borralho, J., Gallardo-Vázquez, D., Hernández-Linares, R., & Paiva, I (2020). The Effect of Corporate Governance Factors on the Quality of Financial Reporting in Family and non-Family Firms. Spanish Accounting Review / Revista de Contabilidad: RC-SAR, 23(2), 167-179. DOI: https://doi.org/10.6018/rcsar.358451

 

Main Projects:

Audit opinions’ impact on corporate reputation: moderating role of prior reputation (2024)
DIVERSIDAD DE GÉNERO EN LA ALTA DIRECCIÓN Y REPUTACIÓN CORPORATIVA. EVIDENCIA PARA LAS EMPRESAS COTIZADAS ESPAÑOLAS (2024).