Leonor Fernandes Ferreira
Leonor Fernandes Ferreira
Associate Professor (Adjunct)
Management and Organizations

Leonor Fernandes Ferreira has been a Professor at Nova SBE, teaching Financial Statement Analysis and Financial Accounting in the Lisbon MBA (10 editions), and the Masters and Undergraduate programs.

She supervised more than 60 Master and a few PhD theses.

She organized seminars and training courses for companies, NPO, universities, and professional bodies of the accounting and the auditing professions in Portugal and Mozambique.

She authored two books, several book chapters and many journal articles.

She has served various journals in the Editorial Board or as a reviewer.

She coordinated the EC Harmonia research network in Portugal, on accounting harmonization and capital market effects.

She has consultancy experience in the fields of accounting, financial reporting, valuation and taxation, being a partner at Rogério Fernandes Ferreira Associados, Lda.

She is also a member of the Centro de Arbitragem Administrativa, judging corporate taxation issues.

She has been a member of the Juries for admission to the accounting and auditing professions and of the Portuguese Accounting Standards Commission.

2004 PH.D in Business Administration (major in Accounting, Auditing and Taxation) - Universidade Lusíada de Lisboa.

1987 M.Sc. in Business Administration - Instituto Superior de Economia e Gestão, Universidade de Lisboa.

1985 MBA - Nova School of Business and Economics, Universidade Nova de Lisboa.

1982 Diploma in Economics (major: Mathematics for Economics and Business) - Instituto Superior de Economia e Gestão, Universidade Lisboa.

1981 Diploma in Business Administration - Faculdade de Ciências Humanas, Universidade Católica Portuguesa.

Financial statement analysis, Financial reporting, Accounting regulation, Accounting history, Equity valuation, Corporate income taxation, Not-For profit, Foundations, Performance measurement systems. 

  • Ferreira, Leonor Fernandes, Rebelo, Efigénio, Fernandes, Joaquim Santana (2024). A path analysis of goodwill impairment: Does corporate governance matter?. Journal of Intercultural Management, 16 (1), 5-48.
  • Costa, Bárbara Reis, Ferreira, Leonor Fernandes (2023). Cash conversion cycle across industries: Airlines versus fast-moving consumer goods industry. Accounting and Management Review, 27 (1), 87-117.
  • Ferreira, Leonor Fernandes, Andrade, Liliana (2021). Reporting income tax in Angola: Evidence from banking institutions . Revista de Contabilidade e Gestão, 25, 38-82.
  • Gonçalves, Cristina, Rebelo, Efigénio, Ferreira, Leonor Fernandes, Fernandes, Joaquim Sant'ana (2020). A imparidade em goodwill como estratégia de gestão de resultados: Análise comparada: Bolsas de Lisboa e Madrid. Contabilidade e Gestão (The Portuguese Journal of Accounting and Management), 24 (Novembro), 5-33.
  • Faria, Ana Rita, Ferreira, Leonor Fernandes, Trigueiros, D. (2019). Orçamentação nos hotéis do Algarve: alinhamento com a prática internacional. Dos Algarves : a Multidisciplinary e-journal, 34, 3-25.
  • Gonçalves, Cristina, Ferreira, Leonor, Rebelo, Efigénio, Fernandes, Joaquim Santana (2019). Big bath and goodwill impairment. Revista Brasileira de Gestao de Negocios, 21 (2), 312-331.
  • Faria, Ana Rita, Ferreira, Leonor Fernandes, Trigueiros, Duarte (2018). Analyzing customer profitability in hotels using activity based costing. Tourism & Management Studies, 14 (3), 65-74.
  • Gonçalves, Cristina, Rebelo, Efigénio, Ferreira, Leonor Fernandes, Fernandes, Santana (2018). A relevância do goodwill: fatores contingentes. Espacios, 39 (11).
  • Ferreira, Leonor Fernandes (2017). A educação profissional continuada em Portugal. Contabilista, 207 (Junho), 27-32.
  • Mata, Maria Eugénia, Ferreira, Leonor Fernandes, Pereira Dos Santos, João (2017). Success and failure in Portuguese colonial Africa: The case of the Cazengo agricultural company (1900-1945). Entreprises et histoire, 88 (3), 53-73.
  • Rodrigues, Lúcia Lima, Carqueja, Hernâni O., Ferreira, Leonor Fernandes (2016). Double-entry bookkeeping and the manuscripts dictated in the Lisbon School of Commerce. Accounting History, 21 (4), 489-511.
  • Fagundes, Jair Antonio, Crespo Soler, Cristina, Ripoll Feliu, Vicente, Ferreira, Leonor Fernandes (2015). Indicadores para o gerenciamento de faculdades: um estudo de dois casos na Espanha. Revista Facultad de Ciencias Económicas: Investigación y Reflexión, XXIII (2), 109-121.
  • Faria, Ana Rita, Trigueiros, Duarte, Ferreira, Leonor Fernandes (2015). A utilização do Uniform System of Accounts for the lodging industry (USALI) em Portugal: o caso do Algarve. Revista Iberoamericana de Contabilidad de Gestión, XIII (26), 1-23.
  • Ferreira, Leonor Fernandes (2014). O fólio do Senador. Jornal de Contabilidade, 441, 251.
  • Ferreira, Leonor Fernandes (2014). Uma aproximação ao conceito de Goodwill. Revista de la Associación Española de Contabilidad y Administración de Empresas, 107, 25-28.
  • Faria, Ana Rita, Trigueiros, Duarte, Ferreira, Leonor Fernandes (2012). Práticas de custeio e controlo de gestão no sector hoteleiro do Algarve. Revista Tourism & Management Studies, (8), 100-107.
  • Ferreira, Leonor Femandes, Torres, Miguel Matos (2005). Contributo para a revisão da literatura sobre produtividade no Âmbito da economia empresarial. Revista Brasileira de Gestao de Negocios, 7 (17), 47-57.
  • Ferreira, Leonor, Sarmento, Manuela (2005). Os modelos mistos de avaliação de empresas. Lusíada Economia & Empresa, (5), 10-30.
  • Silva, Ana Fialho, Rodrigues, Ana Maria, Ferreira, Leonor Fernandes (2003). Accounting regulation and enforcement mechanisms: the auditor's role in the portuguese listed groups. Revista Contabilidade & Finanças, 14 (spe), 88-105.
  • Ferreira, Leonor Fernandes (1994). Portugal (European Financial Reporting). Thomson Learning.
  • Nunes, Catia, Ferreira, Leonor Fernandes (2022). Non-financial reporting: A comparative analysis with a focus on the combat against money laundering – Evidence from major European banks. Modern regulations and practices for social and environmental accounting. Eugénio, Teresa, Azevedo, Graça, Fialho, Ana (Eds.), IGI Global, 163-190.
  • Ferreira, Leonor Fernandes (2020). Duas facetas menos conhecidas da vida e obra de João Carvalho: Um contributo para a história da contabilidade em Portugal. Em memória de João Carvalho. : Estudos sobre contabilidade, finanças e políticas públicas.. Áreas Editora, 261-267.
  • Faria, Ana Rita, Ferreira, Leonor Fernandes, Trigueiros, Duarte (2018). Uma incursão pelos sistemas de medição do desempenho dos hotéis. Estudos de Gestão e Empreendedorismo. Matias, F., Santos, José António C., Afonso, C., Baptista, C., Ramos, C. M. Q., Santos, M. C. (Eds.), Universidade do Algarve, 150-176.
  • Ferreira, Leonor Fernandes (2017). Da investigação quantitativa em contabilidade: investigação por inquérito. 2ª ed. Contabilidade e controlo de gestão. : Teoria, metodologia e prática. Major, Maria João, Vieira, Rui (Eds.), Escolar Editora, 173-214.
  • Ferreira, Leonor Fernandes (2014). Group accounting in Portugal. 1st ed. International group accounting. : Issues in European harmonization. Gray, S. J., Coenenberg, A. G., Gordon, P. D. (Eds.), Routledge, 466.
  • Ferreira, Leonor Fernandes (2013). As provisões e os juízos de valor. O SNC e os Juízos de Valor. : Uma perspectiva crítica e multidisciplinar. Rodrigues, A. M., Tavares, T. C. (Eds.), Almedina, 181-214.
  • Ferreira, Leonor Fernandes, Regojo, Pedro (1999). Portugal. 1st ed. Accounting Regulation in Europe. McLeay, Stuart (Eds.), Palgrave Macmillan, 270-279.