School of Technology and Management  

2008

José Carlos Lopes

Campus de Santa Apolónia

Apartado 1134

5301-857 Bragança – Portugal

Tel. +351. 273303108

Fax +351. 273313051

jlopes@ipb.pt

www.estig.ipb.pt

 

 

Department

Economics and Management

qualifications

PhD – Accounting and Business Administration

 

£  PhD Europeus awarded 01/2008, Accounting and Business Administration - University Autónoma of Madrid (research partially done in the University of Leicester – United Kingdom).

£  PhD Accounting and Business Administration, University Autonóma of Madrid (Spain).

£  MSc Accounting and Auditing, Open University/ Institute of Accounting and Business Administration of Coimbra (Portugal).

£  BSc in Management, Faculty of Economics, University of Coimbra (Portugal).

 

current teaching

 

Corporate Taxation

Accounting Project

Management Accounting

current administrative duties

 

£  BSc Accounting course leader

£  Coordinator of Accounting Project

rESEARCH iNTERESTS 

 

£  Accounting and Finance

£  Taxation

representative PAPERS

 

£  Lopes, José and Tua Pereda, Jorge (2007), «Is the CAPM a proper method to be used in the process of computing the value in use? – The estimation period effect (using monthly returns) », 30th Annual Congress of the European Accounting Association; April 25-27, 2007, Lisbon, Portugal.

£  Lopes, José (2006), «Should we trust the CAPM to find a proper discount rate for accounting measurements in the process of impairment tests? » Workshop on “Accounting in Europe Post 2005”, September, Open University, Milton Keynes, United Kingdom.

£  Lopes, José (2005), «E-commerce on-line in the Enlarged European Union: consequences arising from the simultaneous adoption of the OECD permanent establishment definition and the COUNCIL Directive 2002/38/EC», 4th Annual Conference of the European Economics and Finance Society, April, Faculty of Economics, Coimbra, Portugal.

£  Lopes, José and Jorge, Susana (2004), «Should e-commerce websites internally developed be capitalized and amortized?», 27th Annual Congress of the European Accounting Association, April 1-3, 2004, Prague, Czech Republic.

£   Lopes, José and Aguiar, Nina (2002), «Electronic commerce and place of effective management», Revista TOC, CTOC, Lisboa.