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Web-based non-financial disclosure and cost of finance

Orens, Raf; Aerts, Walter; Cormier, Denis - In: Journal of business finance & accounting : JBFA 37 (2010) 9/10, pp. 1057-1093

Persistent link: https://www.econbiz.de/10008809472

Web-Based Non-Financial Disclosure and Cost of Finance

Orens, Raf - 2014

We study the association of Web-based non-financial disclosure and a firm's cost of finance within an international context (North America and continental Europe). We examine voluntary Web placement of non-financial disclosures using an information index covering a firm's value creation process....

Persistent link: https://www.econbiz.de/10013069933

Management's earnings justification and earnings management under different institutional regimes

Aerts, Walter; Cheng, Peng; Tarca, Ann - In: Corporate governance : an international review 21 (2013) 1, pp. 93-115

Persistent link: https://www.econbiz.de/10009714420

Financial performance explanations and institutional setting

Aerts, Walter; Tarca, Ann - In: Accounting and business research : a research quarterly … 40 (2010) 5, pp. 421-450

Persistent link: https://www.econbiz.de/10008759376

Global financial accounting and reporting : principles and analysis

Walton, Peter; Aerts, Walter - 2009 - 2nd ed.

Persistent link: https://www.econbiz.de/10003846576

Measuring the readability of sustainability reports : a corpus-based analysis through standard formulae and NLP

Smeuninx, Nils; De Clerck, Bernard; Aerts, Walter - In: International journal of business communication : IJBC … 57 (2020) 1, pp. 52-85

Persistent link: https://www.econbiz.de/10012151779

The relevance of XBRL extensions for stock markets : evidence from cross-listed firms in the US

Cormier, Denis; Teller, Pierre; Dufour, Dominique - In: Managerial finance 48 (2022) 5, pp. 689-705

Persistent link: https://www.econbiz.de/10013353134

Accounting, governance and the crisis : is risk the missing link?

Magnan, Michel; Markarian, Garen - In: European accounting review 20 (2011) 2, pp. 215-231

Persistent link: https://www.econbiz.de/10009236443

Board diversity and financial reporting quality

Firoozi, Maryam; Magnan, Michel; Fortin, Steve - 2016

Persistent link: https://www.econbiz.de/10011479768

Do foreign directors on audit committees enhance financial reporting quality?

Firoozi, Maryam; Magnan, Michel; Fortin, Steve; … - 2016

Persistent link: https://www.econbiz.de/10011458745

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