Curriculum Vitae

Patrícia Teixeira Lopes

Faculty of Economics, University of Oporto

Rua Dr. Roberto Frias, 4200-464 Porto, PORTUGAL

Tel.: 351 22 5571100 (ext. 543); Fax: 351 22 5505050; E-mail: patricia@fep.up.pt

Education

January 2007, Phd degree in Business Sciences, Faculty of Economics, University of Porto. Dissertation theme: “Accounting for financial instruments. Empirical Evidence from Europe”.

January 1999, Master’s Degree in Business Sciences with a field specialization in Finance, Faculty of Economics, University of Oporto.

July 1994, Graduate Degree in Management, Faculty of Economics, University of Oporto.

Teaching Experience

Assistant Professor at the Faculty of Economics, University of Porto, Portugal. Gives Financial Accounting courses at the graduate degree in Economics and Management and at the post-graduate level (MBA in Finance and Masters in Science and Post-graduation in Finance and Tax).

Lecturer at the Faculty of Economics, University of Porto, Portugal, since September 1994 till January 2007.

1998 - 2002, Guest Teacher, Universidade Lusíada, Portugal; Gave Derivative Market and Products (1998-2001) and Risk Management (2002) courses at Post-graduate level in Finance.

1995 – 1998, Guest Teacher, Institute of Higher Learning in Finance and Fiscal Studies, Oporto, Portugal; Give graduate Financial Accounting I and Financial Accounting II courses.

Current Research Interests

Financial Instruments Accounting, Fair value, Accounting Harmonisation, IFRS/IAS

Publications

Papers in peer reviewed journals

Lopes, Patricia Teixeira and Lucia Lima Rodrigues (2007), Accounting for financial instruments: A comparison of European companies' practices with IAS 32 and IAS 39, Research in Accounting Regulation,  Vol. 20, edited by Gary Previts (forthcoming), Elsevier Limited.

Lopes, Patricia Teixeira (2007), Accounting for electricity derivatives under IAS 39, Journal of Derivatives & Hedge Funds, Vol. 13, 3, pp. 233-246.

Lopes, Patricia Teixeira (2007), IAS 39, Financial Management (CIMA), October, pp.38-41.

Lopes, Patricia Teixeira and Lucia Lima Rodrigues (2007), Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange, The International Journal of Accounting, Vol. 42, pp. 25-56.

Duque, João and Lopes, Patrícia T. (2003) “Maturity and Volatility Effects on Smiles or Dying Smiling“, Portuguese Economic Journal, Vol. 2, nº 3, pp. 173-193, 2003

Other publications

Lopes, Patrícia Teixeira and Rodrigues, Lúcia (2007), “Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39”, Working Paper no. 239, FEP - Faculdade de Economia do Porto

Lopes, Patrícia Teixeira (2006), “Accounting for electricity futures under IAS 39”, published by OMIP (the portuguese division of the Iberian Electricity Market -Mercado Ibérico de Electricidade - MIBEL).

Lopes, Patrícia Teixeira (2006), "Accounting for OMIP futures. Illustrations of the accouting entries", published by OMIP (the portuguese division of the Iberian Electricity Market -Mercado Ibérico de Electricidade - MIBEL).

Lopes, Patrícia Teixeira and Rodrigues, Lúcia (2006), "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange ", Working Paper nº 209, FEP - Faculdade de Economia do Porto.

Lopes, Patrícia Teixeira and Rodrigues, Lúcia (2004), "Accounting for Financial Instruments. How far are Portuguese companies from IAS?", Working Paper no. 150, FEP - Faculdade de Economia do Porto

Duque, João and Lopes, Patrícia, “Maturity and Volatility Effects on Smiles or Dying Smiling”, Working Paper 2/2000, Cadernos de Económicas, Economics and Business Administration Faculty, Technical University of Lisbon, ISSN N. 0874-8470, 2000

Books

Lopes, Patrícia, “O Efeito Sorriso da Volatilidade Implícita de Opções Financeiras”, Oporto Derivative Exchange, Capital Markets Institute, 1999.

Papers Presented at Academic Conferences

"The transition to IFRS: disclosures by Portuguese listed companies", 30th Annual European Accounting Association Conference, Lisboa, Abril 2007

"Determinants of disclosure: evidence from disclosures about financial instruments by STOXX 50 companies", Northeast Regional Meeting of the AAA - American Accounting Association, New Hampshire, April 2006;

"Determinants of disclosure: evidence from disclosures about financial instruments by STOXX 50 companies", 29ª Conferência Anual da European Accounting Association, Dublin, March 2006;

"The effects of the Regulation 1606/2002 on Portuguese listed companies", XVI Spanish-Portuguese Meeting of Scientific Management, Universidade de Évora, February 2006;

"Accounting for Financial Instruments: A Comparison of European Companies' Practices with IAS 32 and IAS 39", Workshop on Accounting in Europe beyond 2005, Regensburg University, Germany, September 2005;

"Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange",  EAA (European Accounting Association) Annual Conference, Gothemburg, May 2005;

"Analysis of the determinants of disclosure practices in the accounting for financial instruments", XV Spanish-Portuguese Meeting of Scientific Management, Seville, February 2005;

"Contabilização dos instrumentos financeiros. A que distância se encontram as empresas portuguesas das Normas Internacionais de Contabilidade", X Congresso de Contabilidade, Lisbon, November 2004;

“Financial Instruments Accounting Practices. How far are Portuguese companies from IAS?”, EAA (European Accounting Association) Annual Conference, Prague, April 2004;

 “Compliance by the Portuguese listed companies with IAS 32 and IAS 39”, Workshop on Implementing IFRS, EIASM – European Institute of Advanced Studies on Management, Brussels, September 2003;

 “Fair Value Accounting of Financial Instruments. Effects on European Companies”, Young Scholars Colloquium of the 7th Interdisciplinary Perspectives on Accounting Conference (IPA 2003), July 2003;

 “Maturity and Volatility Effects on Smiles”, EFA (European Finance Association) Annual Conference, Helsinki, Finland 1999.

International Projects

Member of the research team of the INTACCT project, financed by EU (included in the Marie Curie Research Training Networks) which aims at undertaking a comprehensive analysis of corporate financial reporting in the EU.

Professional Experience

Works as a consultant for several portuguese institutions and companies, and as relevant experience on conducting projects of IAS/IFRS implementation.

November1999 – September2002, Head of Capital Markets Institute, Training and Education Department of Euronext Lisbon, Portugal.

September1995 – November1999, Member of Capital Markets Institute of Oporto Derivatives Exchange, Portugal.

March1994 – September1995, Member of the Research and Development Department, Oporto Stock Exchange (Bolsa de Valores do Porto), Portugal.

Other information

Member of the "Assembleia de Representantes" of Faculty of Economics of University of Porto (till 2007)

Member of EAA – European Accounting Association

Member of Economists Professional Association

Member of the Portuguese Society of Financial Analysts

Member of EFA - European Finance Association (2000, 2001)

 Awards

“Engineer António de Almeida Foundation Award” for the highest g.p.a. in the Management Degree Program, Faculty of Economics, University of Oporto, Portugal, December 1994.