Filipe Sardo is Assistant Professor at University of Beira Interior and Researcher in CEFAGE-UBI. The research interests are Intellectual Capital and Corporate Finance.

Personal identification

Full name
Filipe Sardo

Citation names

  • Sardo, Filipe

Author identifiers

Ciência ID
Degree Classification
Management (Doutoramento)
Major in Sem especialidade
Universidade da Beira Interior, Portugal
"The impact of financing decisions of intellectual capital on firm´s financial performance and on the gap between firm´s book value and market value" (THESIS/DISSERTATION)

Teaching in Higher Education

Host institution
2021/10/20 - Current Assistant Professor (University Teacher) Universidade da Beira Interior, Portugal
Universidade da Beira Interior, Portugal
2019/09 - 2021/10/19 Assistant Professor (University Teacher) Universidade Portucalense Infante Dom Henrique, Portugal
2018/09/01 - 2021/10/19 Invited Adjunct Teacher (Polytechnic Teacher) Universidade de Aveiro Instituto Superior de Contabilidade e Administração, Portugal


Book chapter
  1. Sardo, Filipe; Serrasqueiro, Zelia. "Intellectual Capital and Financial Performance Considering the Crisis Period: A European Empirical Study". 279-287. 2017.
  2. Sardo, F.; Serrasqueiro, Z.. "Financial performance and intellectual capital: An empirical analysis in the context of the Euronext market countries". 2017.
Journal article
  1. António Carvalho; Luís Miguel Pacheco; Filipe Sardo; Zelia Serrasqueiro. "Does managerial overconfidence affect capital structure rebalancing for entrepreneurial firms?". Journal of Small Business and Enterprise Development (2024): https://doi.org/10.1108/JSBED-07-2023-0319.
  2. Sardo, Filipe; Serrasqueiro, Zelia; Armada, Manuel Rocha. "Is the zero-leverage policy a persistent phenomenon? Evidence from Portuguese SMEs". Research in International Business and Finance (2024): https://publons.com/wos-op/publon/66252036/.
  3. Zélia Serrasqueiro; Beatriz Pinto; Filipe Sardo. "SMEs growth and profitability, productivity and debt relationships". Journal of Economics, Finance and Administrative Science (2023): https://doi.org/10.1108/JEFAS-01-2022-0018.
  4. António Carvalho; Filipe Sardo; Luís Pacheco. "The firms’ debt reversibility trend: An application to a large sample of industrial SMEs". Cogent Economics & Finance 11 1 (2023): https://doi.org/10.1080%2F23322039.2023.2172802.
  5. Filipe Sardo; Zélia Serrasqueiro; Elisabete Vieira; Manuel Rocha Armada. "Is financial distress risk important for manufacturing SMEs to rebalance the short-term debt ratio?". The Journal of Risk Finance (2022): https://doi.org/10.1108/JRF-12-2021-0207.
  6. Filipe Sardo; Zélia Serrasqueiro; Manuel Rocha Armada. "The importance of owner loans for rebalancing the capital structure of small knowledge-intensive service firms". Research in International Business and Finance 61 (2022): 101657-101657. https://doi.org/10.1016%2Fj.ribaf.2022.101657.
  7. Diana Valente; Ana Rodrigues; Filipe Sardo. "Utilização de softwares de controlo de custos no processo de ensino-aprendizagem: gestão de empresas agrícolas e formação dos gestores agrícolas". População e Sociedade (2022): https://doi.org/10.52224/21845263/rev37a5.
  8. Filipe Sardo; Elisabete S. Vieira; Zélia Serrasqueiro. "The role of gender and succession on the debt adjustments of family firm capital structure". Eurasian Business Review (2021): https://doi.org/10.1007/s40821-021-00186-w.
  9. Filipe Sardo; Zélia Serrasqueiro. "Determinants of working capital: empirical evidence on manufacturing SMEs". Journal of Economic Studies (2021): https://doi.org/10.1108/JES-10-2020-0513.
  10. Sardo, Filipe; Serrasqueiro, Zelia. "Intellectual capital and high-tech firms' financing choices in the European context: a panel data analysis". Quantitative Finance and Economics (2021): https://publons.com/publon/36394902/.
  11. Sardo, Filipe; Serrasqueiro, Zelia. "Intellectual capital and firms' financing decisions in the European context: a panel data analysis". International Journal of Services, Technology and Management (2021): https://publons.com/publon/49950688/.
  12. Sardo, Filipe; Serrasqueiro, Zelia; Felix, Elisabete G. S.. "Does Venture Capital affect capital structure rebalancing? The case of small knowledge-intensive service firms". Structural Change and Economic Dynamics (2020): https://publons.com/publon/1839685/.
  13. Serrasqueiro, Zélia; Sardo, Filipe; Félix, Elisabete G. S.. "The Relationship Between Investment and Internal Cash Flows in VC-Backed SMEs: Does Size matter?". (2020): http://hdl.handle.net/10174/26878.
  14. Filipe Sardo; Zélia Serrasqueiro. "On the Relationship Between Intellectual Capital and Service SME Survival and Growth: A Dynamic Panel Data Analysis". International Journal of Learning and Intellectual Capital 1 1 (2019): 1-1. https://doi.org/10.1504%2Fijlic.2019.10018117.
  15. Filipe Sardo; Zélia Serrasqueiro. "Intellectual capital, growth opportunities, and financial performance in European firms". Journal of Intellectual Capital 19 4 (2018): 747-767. https://doi.org/10.1108%2Fjic-07-2017-0099.
  16. Filipe Sardo; Maria-Céu Alves. "ERP Systems and Accounting: A Systematic Literature Review". International Journal of Enterprise Information Systems (2018): https://publons.com/publon/17823139/.
  17. Sardo, Filipe; Serrasqueiro, Zelia; Alves, Helena. "On the relationship between intellectual capital and financial performance: A panel data analysis on SME hotels". International Journal of Hospitality Management 75 (2018): 67-74. https://publons.com/publon/16118486/.
  18. Filipe Sardo; Zélia Serrasqueiro. "A European empirical study of the relationship between firms’ intellectual capital, financial performance and market value". Journal of Intellectual Capital 18 4 (2017): 771-788. https://doi.org/10.1108/JIC-10-2016-0105.
  19. Sardo, Filipe; Serrasqueiro, Zelia. "Does dynamic trade-off theory explain Portuguese SME capital structure decisions?". Journal of Small Business and Enterprise Development 24 3 (2017): 485-502. https://doi.org/10.1108%2Fjsbed-12-2016-0193.