Similar Search Results

De informatiewaarde van het Belgische auditrapport onder de loep. evolutie vanaf vier jaar vóór faling

Gaeremynck, A.; Willekens, M. - In: Review of Business and Economics XLVI (2001) 3, pp. 431-448

In een omgeving met weinig rechtsvervolgingen, zoals België, blijkt het verslag van de commissaris tot 3 jaar vóór falen een adequaat signaal te zijn voor het voorspellen van de kans op faillissement. De commissaris gebruikt de aard van het verslag als signaal. Eerst drukt zij haar...

Persistent link: https://www.econbiz.de/10008646265

Accounting standaarden als governance mechanisme

Gaeremynck, A.; Meulen, S. Van der - In: Review of Business and Economics XLVIII (2003) 2, pp. 301-318

Binnen ondernemingen worden diverse maatregelen genomen ten einde het behoorlijk bestuur en de rapportering naar de belangenpartijen te verbeteren. Er wordt echter vaak vergeten dat de kwaliteit van de informatie die een investeerder krijgt, ook mede bepaald wordt door de gebruikte...

Persistent link: https://www.econbiz.de/10008684341

What Determines Goodwill Impairment?

Verriest, Arnt; Gaeremynck, Ann - In: Review of Business and Economics LIV (2009) 2, pp. 106-128

This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the recoverable amount. However, valuing this recoverable amount is...

Persistent link: https://www.econbiz.de/10008784467

Financial Reporting? - It Simply Doesn't Work. Views on 'Corporate Reporting Wevisited'by J. Hegarty, C. Beckers and E. De Keraleneer

Willekens, M. - In: Review of Business and Economics XLVII (2002) 1, pp. 9-16

In this text, Prof. Willekens reports on the reflections proffered by the chair (John Hegarty) and two of the guest speakers (Stan Beckers and Eric De Keuleneer) at the occasion of the second seminar, 2000- 2001, of the PwC Chair Value and Risk. The seminar tools place on February 22, 2001, and...

Persistent link: https://www.econbiz.de/10008646260

K.U.Leuven / PwC Chair 2001 Corporate Reporting Survey

Sercu, P.; Willekens, M.; Schuermans, E.; Eynde, P. Van den - In: Review of Business and Economics XLVII (2002) 1, pp. 25-34

Persistent link: https://www.econbiz.de/10008684278

Earnings Management in Belgium. a Review of the Empirical Evidence

Bauwhede, H. Vander; Willekens, M. - In: Review of Business and Economics XLVIII (2003) 2, pp. 199-218

Earnings are an extensively used summary statistic of a firm’s financial performance. Various corporate reporting scandals (such as Enron and Lernout & Hauspie) have raised concerns regarding the credibility of this performance measure. This paper first discusses the empirical evidence on...

Persistent link: https://www.econbiz.de/10008684356

Managing Uncertainty: Financial, Actuarial and Statistical Modeling

Beirlant, J.; Claeskens, G.; Croux, C.; Degryse, H.; … - In: Review of Business and Economics L (2005) 1, pp. 23-48

In this paper we give the outline of a research project developed in a cooperation between the actuarial, financial and statistical research groups of the Faculty of Economics and Applied Economics and the research group on statistics in the Mathematical Department. The main purpose consists...

Persistent link: https://www.econbiz.de/10008684427

The Effect of Auditor Industry Specialization on Audit Pricing in Belgium

Dutillieux, Wouter; Willekens, Marleen - In: Review of Business and Economics LIV (2009) 2, pp. 129-146

Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...

Persistent link: https://www.econbiz.de/10008784474