Raf Orens

Catholic University of Louvain (UCL) - Lessius University College

Department of Business Studies

Korte Nieuwstraat 33

Antwerp, 2000

Belgium

SCHOLARLY PAPERS

3

DOWNLOADS

242

SSRN CITATIONS
Rank 42,100

SSRN RANKINGS

Top 42,100

in Total Papers Citations

1

CROSSREF CITATIONS

14

Scholarly Papers (3)

1.

Determinants of Sell-Side Financial Analysts' Use of Non-Financial Information

Accounting and Business Research, Forthcoming
Number of pages: 39 Posted: 29 Oct 2009
Raf Orens and Nadine Lybaert
Catholic University of Louvain (UCL) - Lessius University College and Hasselt University
Downloads 239 (140,181)

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financial analysts, market for information, non-financial information, use of non-financial information

Web-Based Non-Financial Disclosure and Cost of Finance

Journal of Business Finance & Accounting, Vol. 37, Nos. 9-10, pp. 1057-1093, 2010
Number of pages: 37 Posted: 01 Jan 2011
Raf Orens, Walter Aerts and Denis Cormier
Catholic University of Louvain (UCL) - Lessius University College, University of Antwerp and University du Quebec a Montreal
Downloads 3 (716,504)
Citation 1
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Continental Europe, cost of debt capital, implied cost of equity capital, endogeneity, cost of finance, information asymmetry, Internet reporting, non-financial disclosure, North America, Web disclosure

Web-Based Non-Financial Disclosure and Cost of Finance

Journal of Business Finance and Accounting, Forthcoming
Posted: 03 May 2010
Raf Orens, Walter Aerts and Denis Cormier
Catholic University of Louvain (UCL) - Lessius University College, University of Antwerp and University du Quebec a Montreal

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Continental Europe, cost of debt capital, implied cost of equity capital, endogeneity, cost of finance, information asymmetry, Internet reporting, non-financial disclosure, North America, Web disclosure

3.

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

European Accounting Review, Forthcoming
Posted: 30 Jan 2010
University of Antwerp - Department of Accounting & Finance, Hasselt University, Catholic University of Louvain (UCL) - Lessius University College and Tilburg University

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IASB, standard setting, IAS/IFRS, lobbying, constituents’ diversity, multi-issue/multi-period approach