Photo of Walter Aerts

Walter Aerts

prof.dr.

  • Warandelaan 2, Prisma Building, room P 1.179

    5037 AB Tilburg

    Netherlands

20122017
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Research Output 2012 2017

2017

Rhetorical impression management in the letter to shareholders and institutional setting: A metadiscourse perspective

Aerts, W. & Yan, B., 2017, In : Accounting, Auditing and Accountability Journal. 30, 2, p. 1-30

Research output: Contribution to journalArticleScientificpeer-review

Impression management
Shareholders
Rhetoric
Logic
Text analysis
2016

Building an evolvable prototype for a multiple GAAP accounting information system

Vanhoof, E., De Bruyn, P., Aerts, W. & Verelst, J., May 2016, Advances in Enterprise Engineering X: Proceedings of the 6th Enterprise Engineering Working Conference, EEWC 2016. Aveiro, D., Pergl, R. & Gouveia, D. (eds.). Cham, Switzerland: Springer Science, p. 71-85 (Lecture Notes in Business Information Processing; vol. 252).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Information systems
System theory
Economics
Software design
Taxation
156 Downloads (Pure)

Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting

Wee, M., Tarca, A., Krug, L., Aerts, W., Pink, P. & Tilling, M., Aug 2016, London: ACCA. 68 p.

Research output: Book/ReportReportProfessional

Open Access
File
decision-making process
evidence

Financial en Management Accounting

d'Haens, P. & Aerts, W., 2016, Antwerpen: Weduc. 368 p.

Research output: Book/ReportBookProfessional

Financiële Rapportering en Analyse

d'Haens, P. & Aerts, W., 2016, Antwerpen: Weduc. 368 p.

Research output: Book/ReportBookProfessional

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

Smeuninx, N., De Clerck, B. & Aerts, W., 21 Nov 2016, In : International Journal of Business Communication.

Research output: Contribution to journalArticleScientificpeer-review

Natural language processing
Readability
Sustainability reports
Industry
Language

Narratieve managementcommentaar vanuit empirisch perspectief

Aerts, W., Sep 2016, Maar dat is Interessant...: Liber Amicorum Prof.dr. W.F.J. Buijink. Vaassen, E. (ed.). Tilburg: Tilburg University, p. 82-101

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

2015

Does media reputation affect properties of accounts payable?

Van den Bogaerd, M. & Aerts, W., Feb 2015, In : European Management Journal. 33, 1, p. 19-29

Research output: Contribution to journalArticleScientificpeer-review

Trade credit
Finance
Risk perception
Corporate reputation
Economic benefits

Management's performance justification and failure to meet earnings thresholds

Zhang, S. & Aerts, W., 2015, In : Accounting and Business Research. 45, 6-7, p. 841-868

Research output: Contribution to journalArticleScientificpeer-review

Management performance
Justification
Language
Impression management
Earnings changes

Narrative accounting disclosures

Aerts, W., 2015, Wiley Encyclopedia of Management, Volume I – Accounting. Clubb, C. & Imam, S. (eds.). 3 ed. Chichester, Oxford: Wiley & Sons, p. 311-317

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionaryScientificpeer-review

Accounting disclosure
Financial reporting
Narrative disclosure
Performance change
Corporate governance
2014

Do attributes of management’s explanations of financial performance matter for analysts? An international perspective

Aerts, W. A. A. & Tarca, A., 2014, Accounting Regulation. Di Pietra, R., Ronen, J. & McLeay, S. (eds.). New York: Springer Science, p. 311-338

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

Vanhoof, E., Huysmans, P., Aerts, W. & Verelst, J., 2014, Advances in Enterprise Engineering VIII: Proceedings of the 4th Enterprise Engineering Working Conference, EEWC 2014, Funchal, Madeira Island, Portugal, May 5-8, 2014. Proceeding. Aveiro, D., Tribolet, J. & Gouveia, D. (eds.). Switzerland: Springer Science, p. 76-90 (Lecture Notes in Business Information Processing; vol. 174).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Systems theory
Accounting information systems
System structure
Violations
Modular design

How do companies use discretionary performance explanations in their annual report?

Aerts, W. A. A. & Zhang, S., 2014, In : Kwartaalschrift Accountancy en Bedrijfskunde. 34, 3, p. 2-15

Research output: Contribution to journalArticleProfessional

Management’s causal reasoning on performance and earnings management

Aerts, W. A. A. & Zhang, S., Oct 2014, In : European Management Journal. 32, 5, p. 770-783

Research output: Contribution to journalArticleScientificpeer-review

Performance management
Earnings management
Accruals
Investors
Legitimacy

Media reputation of a firm and extent of trade credit supply

Van den Bogaerd, M. & Aerts, W. A. A., 2014, In : Corporate Reputation Review: an international journal. 17, 1, p. 28-45

Research output: Contribution to journalArticleScientificpeer-review

Trade credit
Credit supply
Corporate reputation
Intangible resources
Customer information
2013

Customer value disclosure and cost of equity capital

Orens, R., Aerts, W. A. A. & Lybaert, N., 2013, In : Review of Accounting and Finance. 12, 2, p. 130-147

Research output: Contribution to journalArticleScientificpeer-review

Cost of equity capital
Disclosure
Customer value
Industry competition
Capital markets

Global Financial Accounting and Reporting. Principles and Analysis

Aerts, W. A. A. & Walton, P., 2013, 3rd ed. London: Cengage Learning. 510 p.

Research output: Book/ReportBookProfessional

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

Aerts, W. A. A., Cheng, P. & Tarca, A., 2013, In : Corporate Governance: An International Review. 21, 1, p. 93-115

Research output: Contribution to journalArticleScientificpeer-review

Managers
Justification
Earnings management
Accruals
Costs
2012

Heeft mediareputatie een invloed op het verkrijgen van leverancierskrediet?

Van den Bogaerd, M. & Aerts, W. A. A., 2012, In : Kwartaalschrift Accountancy en Bedrijfskunde. 32, 7, p. 14-28

Research output: Contribution to journalArticleProfessional

Self-serving causal disclosures on earnings and short-term IPO valuation – Evidence from Chinese initial public offerings

Aerts, W. A. A. & Cheng, P., 2012, In : Accounting and Business Research. 42, 1, p. 49-75

Research output: Contribution to journalArticleScientificpeer-review