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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. 45-59

Persistent link: https://www.econbiz.de/10009011347

Causal disclosures on earnings and earnings management in an IPO setting

Aerts, Walter; Cheng, Peng - In: Journal of accounting and public policy 30 (2011) 5, pp. 431-459

Persistent link: https://www.econbiz.de/10009376581

Intellectual capital disclosure, cost of finance and firm value

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

Persistent link: https://www.econbiz.de/10009524481

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/10009752214

Corporate governance and information asymmetry between managers and investors

Cormier, Denis; Ledoux, Marie-Josée; Magnan, Michel; … - In: Corporate governance : the international journal for … 10 (2010) 5, pp. 574-589

Persistent link: https://www.econbiz.de/10008759037

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

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

Aerts, Walter; Cheng, Peng - In: Accounting and business research : a research quarterly … 42 (2012) 1, pp. 49-75

Persistent link: https://www.econbiz.de/10009514936

Financial analysts' concerns, media exposure and corporate environmental communication : accounting for simultaneous relationships in an international perspective

Aerts, Walter (contributor); Cormier, Denis (contributor); … - 2004

Persistent link: https://www.econbiz.de/10002707014

Self-Serving Causal Disclosures and Short-Term IPO Valuation - Evidence from China

Aerts, Walter - 2011

We examine the association of self-presentational causal disclosures on earnings-related outcomes in the prospectus of Chinese IPO firms and short-term IPO valuation (offer price-based valuation and IPO first-day underpricing). Using detailed content analysis of causal explanations in the...

Persistent link: https://www.econbiz.de/10013120481

Web-based disclosure about value creation processes : a monitoring perspective

Cormier, Denis; Aerts, Walter; Ledoux, Marie-Josée; … - In: Abacus : a journal of accounting, finance and business … 46 (2010) 3, pp. 320-347

Persistent link: https://www.econbiz.de/10008661592