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Walter Aerts

prof.dr.

20122017
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Research Output 2012 2017

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Article
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

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
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
2014

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

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