W. Aerts

发表

On the use of accounting logic as an explanatory category in narrative accounting disclosures

W. Aerts, 1994 .

Social comparison of cost behaviour and financial analysts

W. Aerts, Oveis Madadian, Tom Van Caneghem, 2018 .

The association of a firm ’ s media reputation and trade credit supply

Machteld Van den Bogaerd, W. Aerts, 2009 .

Financial performance explanations and institutional setting

Walter Aerts, Ann Tarca, A. Tarca, 2010 .

Customer value disclosure and cost of equity capital

N. Lybaert, W. Aerts, Raf Orens, 2013 .

Attributes of social and human capital disclosure and information asymmetry between managers and investors

D. Cormier, M. Magnan, W. Aerts, 2009 .

The effect of institutional setting on attributional content in management commentary reports

A. Tarca, W. Aerts, 2008 .

The Association between Web-Based Corporate Performance Disclosure and Financial Analyst Behavior Under Different Governance Regimes

Walter Aerts, Denis Cormier, Michel Magnan, 2007 .

Peer‐based comparison and firms' discretionary cost decisions

W. Aerts, Oveis Madadian, Tom Van Caneghem, 2020 .

Media Reputation of a Firm and Extent of Trade Credit Supply

W. Aerts, Machteld Van den Bogaerd, 2014 .

Feasibility analysis of machine learning for performance-related attributional statements

W. Aerts, Tom Van Caneghem, Anil Berkin, 2023, Int. J. Account. Inf. Syst..

The intertwining of financial analyst behaviour and web-based performance transparency

D. Cormier, M. Magnan, W. Aerts, 2006 .

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

Walter Aerts, Denis Cormier, Michel Magnan, 2006 .

Web-Based Non-Financial Disclosure and Cost of Finance

Walter Aerts, Denis Cormier, D. Cormier, 2010 .

Corporate Reputation Review

Walter Aerts, W. Aerts, Juan Cardona, 2014 .

Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective

A. Tarca, W. Aerts, 2014 .

Media legitimacy and corporate environmental communication

Walter Aerts, Denis Cormier, D. Cormier, 2009 .

Clustering in dividends: Do managers rely on cognitive reference points?

W. Aerts, G. V. Campenhout, T. V. Caneghem, 2008 .

Value relevance of peer-based benchmarking of discretionary expenses and business strategy

W. Aerts, Oveis Madadian, Tom Van Caneghem, 2021 .

Factors affecting preparers' and auditors' judgements about materiality and conciseness in integrated reporting

A. Tarca, Marvin Wee, W. Aerts, 2016 .

Self-serving tendencies in retrospective reasoning in accounting narratives: does a capital market environment matter?

W. Aerts, 2002 .

Corporate governance and information asymmetry between managers and investors

D. Cormier, M. Magnan, W. Aerts, 2010 .

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

Walter Aerts, Denis Cormier, Michel Magnan, 2008 .

Web-Based Disclosure About Value Creation Processes: A Monitoring Perspective

Walter Aerts, Denis Cormier, Michel Magnan, 2010 .

Earnings Management, Asset Restructuring, and the Threat of Exchange Delisting in an Earnings-Based Regulatory Regime

A. Jorissen, P. Cheng, W. Aerts, 2010 .

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

Walter Aerts, W. Aerts, 2005 .

Does media reputation affect properties of accounts payable

Walter Aerts, Machteld Van den Bogaerd, W. Aerts, 2015 .

Media Reputation of a Firm and Extent of Trade Credit Supply

W. Aerts, Machteld Van den Bogaerd, 2014, Corporate Reputation Review.

Applying machine learning in accounting research

Walter Aerts, Machteld Van den Bogaerd, W. Aerts, 2011, Expert Syst. Appl..

Performance disclosure on the web: an exploration of the impact of managers¿ perceptions of stakeholder concerns

Walter Aerts, Denis Cormier, Michel Magnan, 2006 .

Intellectual capital disclosure, cost of finance and firm value

N. Lybaert, W. Aerts, Raf Orens, 2009 .

THE ASSOCIATION BETWEEN GOVERNANCE, MEDIA, ECONOMIC FACTORS AND WEB-BASED DISCLOSURE: SOME CANADIAN EVIDENCE

D. Cormier, M. Magnan, W. Aerts, 2006 .

Self-serving causal disclosures and short-term IPO valuation – evidence from China

P. Cheng, W. Aerts, 2012 .

Causal disclosures on earnings and earnings management in an IPO setting

Peng Cheng, Walter Aerts, P. Cheng, 2011 .

Causal Language Intensity in Performance Commentary and Financial Analyst Behaviour

Huifeng Pan, Walter Aerts, Shuyu Zhang, 2018, Journal of Business Finance & Accounting.

Global Financial Accounting and Reporting: Principles and Analysis

P. Walton, W. Aerts, 2006 .

Readability of token whitepaper and ICO first-day return

Walter Aerts, Liping Lu, Shuyu Zhang, 2019, Economics Letters.

Intra‐industry conformity in dividend policy

W. Aerts, T. Caneghem, 2011 .

Trait‐based conformity in reporting of selling, general and administrative expenses

W. Aerts, T. Caneghem, 2011 .

Inertia in the attributional content of annual accounting narratives

Walter Aerts, W. Aerts, 2001 .

Management's performance justification and failure to meet earnings thresholds

Walter Aerts, W. Aerts, Shuyu Zhang, 2015 .

Board of directors characteristics, governance disclosure and information asymmetry between managers and investors

D. Cormier, M. Magnan, W. Aerts, 2008 .

Rhetorical Impression Management in the Letter to Shareholders and Institutional Setting: A Metadiscourse Perspective.

W. Aerts, Beibei Yan, 2016 .

Management's Earnings Justification and Earnings Management Under Different Institutional Regimes

P. Cheng, A. Tarca, W. Aerts, 2013 .

Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP

Nils Smeuninx, Bernard De Clerck, Walter Aerts, 2020 .

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

D. Street, A. Tarca, W. Aerts, 2011 .

Management’s causal reasoning on performance and earnings management

Walter Aerts, W. Aerts, Shuyu Zhang, 2014 .

THE ASSOCIATION BETWEEN MEDIA LEGITIMACY AND CORPORATE ENVIRONMENTAL COMMUNICATION

W. Aerts, 2006 .

Ownership structure and earnings perception management in Chinese ipos

P. Cheng, W. Aerts, 2009 .

Evaluating Accounting Information Systems That Support Multiple GAAP Reporting Using Normalized Systems Theory

Jan Verelst, Philip Huysmans, Walter Aerts, 2014, EEWC.

Intra-industry benchmarking of SG&A expenses: A neo-institutional perspective

W. Aerts, T. Caneghem, 2006 .

Plus Token and investor searching behaviour – A cryptocurrency Ponzi scheme

W. Aerts, Dunli Zhang, Shuyu Zhang, 2023, Accounting & Finance.

EARNINGS PERCEPTION MANAGEMENT IN CHINESE IPOS

P. Cheng, W. Aerts, 2017 .

The informativeness of impression management − financial analysts and rhetorical style of CEO letters

W. Aerts, J. Thewissen, Beibei Yan, 2019, Pacific Accounting Review.