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Financial performance explanations and institutional setting

Aerts, Walter; Tarca, Ann - In: Accounting and business research : a research quarterly … 40 (2010) 5, pp. 421-451

Persistent link: https://www.econbiz.de/10008762718

COMPLIANCE Improving MD&A: A National Necessity Financial executives from several affected countries around the globe comment on the best way to regulate MD&A and achieve high-quality comparable narrative reports based on International Accounting Standards Board-issued guidance.

Tarca, Ann; Street, Donna L; Aerts, Walter - In: Financial executive : FE 26 (2010) 10, pp. 53-57

Persistent link: https://www.econbiz.de/10008766715

Factors affecting MD&A disclosures by SEC registrants: Views of practitioners

Tarca, Ann; Street, Donna L.; Aerts, Walter - In: Journal of international accounting auditing & taxation 20 (2011) 1, pp. 45-60

Persistent link: https://www.econbiz.de/10008848461

Intra-industry imitation in corporate environmental reporting: An international perspective

Aerts, Walter; Cormier, Denis; Magnan, Michel - In: Journal of Accounting and Public Policy 25 (2006) 3, pp. 299-331

Persistent link: https://www.econbiz.de/10005546116

Rhetorical impression management in corporate narratives and institutional environment

YAN, Beibei; AERTS, Walter - Faculteit Toegepaste Economische Wetenschappen, … - 2014

We study rhetorical impression management in the letter to shareholders using linguistic style properties of text and investigate whether the company’s institutional environment affects the rhetorical style of the CEO in the shareholder letter. The effect of the institutional environment is...

Persistent link: https://www.econbiz.de/10010839901

Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes

Aerts, Walter - In: Accounting, organizations and society : an … 30 (2005) 6, pp. 493-518

Persistent link: https://www.econbiz.de/10006017331

Media legitimacy and corporate environmental communication

Aerts, Walter; Cormier, Denis - In: Accounting, Organizations and Society 34 (2009) 1, pp. 1-27

Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental...

Persistent link: https://www.econbiz.de/10005219898

Corporate environmental disclosure, financial markets and the media: An international perspective

Aerts, Walter; Cormier, Denis; Magnan, Michel - In: Ecological Economics 64 (2008) 3, pp. 643-659

Persistent link: https://www.econbiz.de/10005349091

The Association Between Web-Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes

Aerts, Walter; Cormier, Denis; Magnan, Michel - In: Corporate Governance: An International Review 15 (2007) 6, pp. 1301-1329

In this study, we assert and test that the determination of corporate performance communication and financial analysts' earnings forecasting work are closely intertwined processes. The resulting endogeneity in capital markets' information dissemination and use is strongly influenced by a...

Persistent link: https://www.econbiz.de/10005242228

Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes

Aerts, Walter - In: Accounting, Organizations and Society 30 (2005) 6, pp. 493-517

Persistent link: https://www.econbiz.de/10005191162