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- The Influence of the COVID-19 Crisis on Financial Statements Manipulations in the Portuguese Wine and Tourism SectorPublication . Mota, Miguel Ângelo Sousa Dias Ferreira da; Sequeira, Nuno; Costa, Rui; Luty, PiotrPurpose—This study aims to explore manipulation in financial statements during the COVID-19 crisis. The survey is focused on Portuguese companies from the tourism and wine production sectors. These sectors suffered from COVID-19 restrictions. Design/methodology/approach—Using Benford’s Law tests will detect financial statement manipulations. Anomalies in empirical and theoretical distributions will be measured by MAD (Mean Absolute Deviation). The research sample comprises 13.006 companies from sectors NACE classification: 1102–Manufacture of wine from grape, 5510–Hotels and similar accommodation, 5610–Restaurants and mobile food service activities. The data is obtained from the BvD Orbis database. The sample is limited to 2018–2021, two years before (2018–2019) and two years during the COVID-19 crisis (2020–2021). Findings—Based on research results and the first digit Benford’s test, we found no revenue manipulation in selected sectors in 2018–2021. Research limitations/implications—The study limitations include that the sample only concerns Portuguese companies meeting our criteria. Further research can also cover smaller and medium-sized companies and other industries. Practical implications—The study presents Benford's Law as a tool for detecting financial statement figures anomalies. Anomalies may be the result of fraud and intentional manipulations. Originality/value—The research article contributes to the current literature on fraud detection in financial statements. The study focuses on Portugal’s crucial sectors: wine production and tourism.
- Business intelligence and sustainable development goals: data-driven strategiesPublication . Mota, Miguel Ângelo Sousa Dias Ferreira da; Sequeira, Romeu; Pinto, Agostinho Sousa; Costa, Eusébio; Costa, RuiThis exploratory study, based on a preliminary literature review, examined the role of Business Intelligence (BI) in advancing the Sustainable Development Goals (SDGs). A qualitative approach was adopted, involving a detailed analysis of existing publications to identify how BI can transform large amounts of data into strategic information, influence critical decisions across different sectors, and contribute to the achievement of the SDGs. The integration of BI into SDG strategies and implementation was assessed as an important step forward in addressing global challenges and providing more effective solutions to complex problems. The study suggests that BI can be a driver of sustainable development, improving decision-making based on concrete data to support the SDGs. However, due to the exploratory and preliminary nature of the literature review conducted, the conclusions presented should be considered indicative and subject to confirmation through further research. The work highlights that the effective application of BI, using data to generate strategic intelligence, can lead to significant progress towards a more sustainable and innovative future. It emphasises the importance of overcoming technical constraints and developing analytical skills to maximise the potential of BI to drive sustainable and innovative development on a global scale.