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A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?

Jorissen, Ann; Lybaert, Nadine; Orens, Raf; van der Tas, Leo - In: Journal of accounting and public policy 32 (2013) 4, pp. 237-270

Persistent link: https://www.econbiz.de/10010133937

Formal participation in the IASB's due process of standard setting : a multi-issue/multi-period analysis

Jorissen, Ann; Lybaert, Nadine; Orens, Raf; Van der Tas, Leo - In: European accounting review 21 (2012) 4, pp. 693-729

Persistent link: https://www.econbiz.de/10009682730

Formal Participation in the IASB's Due Process of Standard Setting : A Multi-Issue/Multi-Period Analysis

Jorissen, Ann - 2010

This paper sets out to enquire the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...

Persistent link: https://www.econbiz.de/10013148532

Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis

Jorissen, Ann; Lybaert, Nadine; Orens, Raf; Tas, Leo Van Der - In: European Accounting Review 21 (2012) 4, pp. 693-729

This paper sets out to enquire about the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...

Persistent link: https://www.econbiz.de/10010619274

A geographic analysis of constituents' formal participation in the process of international accounting standard setting : do we have a level playing field?

Jorissen, Ann; Lybaert, Nadine; Orens, Raf; Tas, Leo van der - In: Journal of accounting and public policy 32 (2013) 4, pp. 237-270

Persistent link: https://www.econbiz.de/10009762710

Intellectual capital disclosure, cost of finance and firm value

Orens, Raf; Aerts, Walter; Lybaert, Nadine - In: Management Decision 47 (2009) 10, pp. 1536-1554

Purpose – The purpose of this paper is to examine empirically the impact of web‐based intellectual capital (IC) reporting on firm's value and its cost of finance. Design/methodology/approach – A content‐analysis of corporate web sites is conducted from four continental European countries...

Persistent link: https://www.econbiz.de/10014933007

Customer value disclosure and cost of equity capital

Orens, Raf; Aerts, Walter; Lybaert, Nadine - In: Review of Accounting and Finance 12 (2013) 2, pp. 130-147

Purpose – This paper seeks to examine the association between a firm's extent and precision of customer value disclosure and its implied cost of equity capital. In addition, it aims to investigate whether industry competition intensity attenuates this association. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014989657

Customer value disclosure and cost of equity capital

Orens, Raf; Aerts, Walter; Lybaert, Nadine - In: Review of Accounting and Finance 12 (2013) April, pp. 130-147

Persistent link: https://www.econbiz.de/10010686132

Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst

Orens, Raf; Lybaert, Nadine - In: The International Journal of Accounting 42 (2007) 3, pp. 237-271

Persistent link: https://www.econbiz.de/10005331461

Customer value disclosure and cost of equity capital

Orens, Raf; Aerts, Walter; Lybaert, Nadine - In: Review of accounting & finance 12 (2013) 2, pp. 130-147

Persistent link: https://www.econbiz.de/10010121777