Eddy Cardinaels

KU Leuven

Professor

Naamsestraat 69

Leuven, B-3000

Belgium

http://www.kuleuven.be/wieiswie/nl/person/00013472

Tilburg University - Center and Faculty of Economics and Business Administration

Professor in Accounting

P.O. Box 90153

Warandelaan 2

Tilburg, 5000 LE

Netherlands

http://www.tilburguniversity.edu/webwijs/show/?uid=e.cardinaels

SCHOLARLY PAPERS

16

DOWNLOADS
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in Total Papers Downloads

5,073

SSRN CITATIONS
Rank 30,179

SSRN RANKINGS

Top 30,179

in Total Papers Citations

14

CROSSREF CITATIONS

7

Scholarly Papers (16)

1.

Benefits of Customer Profitability Analysis Reports in Repeated Budget Allocation Decision Making

Number of pages: 52 Posted: 04 Aug 2001
Eddy Cardinaels, Filip Roodhooft and Luk Warlop
KU Leuven, Katholieke Universiteit Leuven and KU Leuven - Faculty of Business and Economics (FEB)
Downloads 2,148 (6,463)

Abstract:

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Customer profitability analysis; ABC; Hill climbing; Decision making; Sales budget allocation

2.

Doing What's Right: The Impact of Rotation Policies on Managers' Reports about Operational Distortion

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 41 Posted: 16 Aug 2016 Last Revised: 09 Jul 2019
Eddy Cardinaels, Bart Dierynck and Victor van Pelt
KU Leuven, Tilburg University and WHU - Otto Beisheim School of Management
Downloads 606 (43,762)

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rotation, reporting, performance measurement, distortion, business units, management, information asymmetry, agency

3.

Facing a Calibration Committee: The Impact on Costly Information Collection and Subjective Performance Evaluation

Number of pages: 46 Posted: 19 Aug 2017 Last Revised: 10 Nov 2018
Farah Arshad, Eddy Cardinaels and Bart Dierynck
Tilburg University - Center and Faculty of Economics and Business Administration, KU Leuven and Tilburg University
Downloads 480 (58,962)

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Calibration committees, Subjectivity, Information collection, Information transfer, Differentiated performance evaluations

4.

Managing Identities in Multi-Level Organizations: The Joint Effect of Social Distance and Social Value Orientation on Budget Reporting

Number of pages: 43 Posted: 17 Aug 2014 Last Revised: 29 Apr 2019
Eddy Cardinaels, Bart Dierynck and Xinyu Zhang
KU Leuven, Tilburg University and Cornell SC Johnson College of Business
Downloads 395 (74,569)
Citation 1

Abstract:

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social distance; identity management; informal control, social value orientation; multi-level organizations

5.

Automatic Summaries of Earnings Releases: Attributes and Effects on Investors’ Judgments

Number of pages: 61 Posted: 25 Jan 2017 Last Revised: 04 May 2018
Eddy Cardinaels, Stephan Hollander and Brian J. White
KU Leuven, Tilburg University - Tilburg School of Economics and Management and University of Texas at Austin - Department of Accounting
Downloads 296 (103,233)
Citation 2

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Management Summary, Automatic Summary, Disclosure, Investor Judgment

6.

Earnings Benchmarks, Information Systems, and Their Impact on the Degree of Honesty in Managerial Reporting

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 41 Posted: 20 Aug 2010 Last Revised: 13 Oct 2015
Eddy Cardinaels
KU Leuven
Downloads 271 (113,401)
Citation 6

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Honesty, capital budgeting, earnings, information system, prosocial behavior

7.

Rejections, Incentives, and Employee Creativity: When Chocolate Is Better Than Cash

Georgia Tech Scheller College of Business Research Paper No. 17-32, AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 18 Aug 2017 Last Revised: 23 Oct 2018
Eddy Cardinaels, Bart Dierynck and Wenqian Hu
KU Leuven, Tilburg University and Georgia Institute of Technology - Accounting Area
Downloads 263 (117,027)
Citation 1

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Rejections, Creativity, Incentives, Reward Type, Intrinsic Motivation

8.

Think Twice before Going for Incentives: Social Norms and the Principal’s Decision on Compensation Contracts

Number of pages: 43 Posted: 20 Aug 2012 Last Revised: 26 Aug 2015
Eddy Cardinaels and Huaxiang Yin
KU Leuven and Nanyang Technological University
Downloads 158 (188,879)
Citation 6

Abstract:

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Incentive contract, information leakage effect, social norms, honesty

9.

How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting

Number of pages: 50 Posted: 30 Sep 2012 Last Revised: 10 Mar 2017
Eddy Cardinaels and Yuping Jia
KU Leuven and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 138 (211,117)
Citation 1

Abstract:

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opportunistic behavior, descriptive norms, incentives and audits

10.

Decision Intervention: The Effect of Assigned Social Status

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 39 Posted: 15 Aug 2011
Eddy Cardinaels and Jan Bouwens
KU Leuven and Amsterdam Business School
Downloads 111 (248,854)

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organization design, investment decisions, information asymmetry, social status

11.

CSR disclosures in Buyer-Seller Markets: The Impact of Assurance of CSR Disclosures and Incentives for CSR Investments

Number of pages: 46 Posted: 18 Aug 2015 Last Revised: 16 Jul 2018
Miami University of Ohio, KU Leuven and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 109 (252,143)
Citation 4

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corporate social responsibility (CSR); experimental markets; sustainability reports; assurance; incentives

12.

Principals and Their Car Dealers: What Do Targets Tell About Their Relation?

Number of pages: 55 Posted: 13 Jun 2015
Jan Bouwens, Eddy Cardinaels and Jingwen Zhang
Amsterdam Business School, KU Leuven and Erasmus University Rotterdam
Downloads 66 (342,864)
Citation 1

Abstract:

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Target setting, Target ratcheting, Ratchet effect, Target achievement, Relational-contracts theory

13.

Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments

Abacus, Vol. 40, No. 2, pp. 238-258, June 2004
Number of pages: 21 Posted: 16 Jun 2004
Eddy Cardinaels, Filip Roodhooft and Luk Warlop
KU Leuven, Katholieke Universiteit Leuven and KU Leuven - Faculty of Business and Economics (FEB)
Downloads 32 (462,156)
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14.

Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts

Journal of Accounting Research, Vol. 53, No. 5, 2015
Posted: 07 Mar 2016
Eddy Cardinaels and Huaxiang Yin
KU Leuven and Nanyang Technological University

Abstract:

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Incentive contract, information leakage effect, social norms, honesty

15.

The Audit Committee: Management Watchdog or Personal Friend of the CEO?

Accounting Review, Forthcoming
Posted: 02 Mar 2012 Last Revised: 27 Aug 2013
Liesbeth Bruynseels and Eddy Cardinaels
KU Leuven - Faculty of Business and Administration and KU Leuven

Abstract:

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social ties, financial reporting quality, audit committee, monitoring

16.

On the Determinants of Measurement Error in Time-Driven Costing

Accounting Review, Forthcoming
Posted: 04 Dec 2007
Eddy Cardinaels and Eva Labro
KU Leuven and Kenan-Flagler Business School University of North Carolina

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Costing System Design, Measurement and Aggregation Error, Duration Drivers, Time-Driven Activity Based Costing

Other Papers (1)

Total Downloads: 109
1.

How Managers’ On-the-Job Experience Affects Compensation Design

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 17 Aug 2018
Tilburg University, KU Leuven, Tilburg University and Nanyang Technological University
Downloads 109

Abstract:

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Tacit knowledge, task experience, task challenge, intrinsic motivation, compensation contract