Eddy Cardinaels

Tilburg University - Tilburg University School of Economics and Management

Professor in Accounting

P.O. Box 90153

Warandelaan 2

Tilburg, 5000 LE

Netherlands

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

KU Leuven

Professor

Naamsestraat 69

Leuven, B-3000

Belgium

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

SCHOLARLY PAPERS

27

DOWNLOADS
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Top 9,983

in Total Papers Downloads

6,963

SSRN CITATIONS
Rank 21,514

SSRN RANKINGS

Top 21,514

in Total Papers Citations

39

CROSSREF CITATIONS

7

Scholarly Papers (27)

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
Tilburg University - Tilburg University School of Economics and Management, Katholieke Universiteit Leuven and KU Leuven - Faculty of Business and Economics (FEB)
Downloads 2,241 (9,535)

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

2.

Improving Performance Measurement Systems: The Effect of Rotation Policies on Managers' Reports about Distortion

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 16 Aug 2016 Last Revised: 14 Mar 2022
Eddy Cardinaels, Bart Dierynck and Victor van Pelt
Tilburg University - Tilburg University School of Economics and Management, Tilburg University and WHU - Otto Beisheim School of Management
Downloads 806 (44,682)

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rotation, reporting, information asymmetry, distortion, performance measurement systems

3.

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
Tilburg University - Tilburg University School of Economics and Management, Tilburg University and Cornell SC Johnson College of Business
Downloads 696 (53,715)
Citation 1

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

4.

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

Number of pages: 51 Posted: 19 Aug 2017 Last Revised: 04 Sep 2020
Farah Arshad, Eddy Cardinaels and Bart Dierynck
The University of Manchester, Tilburg University - Tilburg University School of Economics and Management and Tilburg University
Downloads 612 (63,312)
Citation 2

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Calibration committees, Subjective performance evaluation, Information collection, Information transfer

5.

Rejection, Reward Type, 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: 47 Posted: 18 Aug 2017 Last Revised: 15 Apr 2020
Eddy Cardinaels, Bart Dierynck and Wenqian Hu
Tilburg University - Tilburg University School of Economics and Management, Tilburg University and Georgia Institute of Technology - Accounting Area
Downloads 463 (89,911)
Citation 3

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Rejections, Creativity, Incentives, Reward Type, Intrinsic Motivation

6.

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
Tilburg University - Tilburg University School of Economics and Management, Tilburg University - Tilburg School of Economics and Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 381 (112,028)
Citation 6

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Management Summary, Automatic Summary, Disclosure, Investor Judgment

7.

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
Tilburg University - Tilburg University School of Economics and Management
Downloads 293 (148,613)
Citation 12

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

8.

Task-Specific Experience, Tacit Knowledge, and Compensation Contracts

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 53 Posted: 17 Aug 2018 Last Revised: 28 May 2022
Tilburg University - Tilburg University School of Economics and Management, Tilburg University, Nanyang Business School, Nanyang Technological University and Tilburg University
Downloads 220 (196,970)

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

9.

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
Tilburg University - Tilburg University School of Economics and Management and Nanyang Business School, Nanyang Technological University
Downloads 205 (210,229)
Citation 16

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Incentive contract, information leakage effect, social norms, honesty

10.

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

Number of pages: 58 Posted: 18 Aug 2015 Last Revised: 03 Oct 2022
Radboud University Nijmegen, Tilburg University - Tilburg University School of Economics and Management and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 200 (216,973)
Citation 3

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

11.

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
Tilburg University - Tilburg University School of Economics and Management and Frankfurt School of Finance & Management - Accounting Department
Downloads 162 (257,765)
Citation 5

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opportunistic behavior, descriptive norms, incentives and audits

12.

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
Tilburg University - Tilburg University School of Economics and Management and Amsterdam Business School
Downloads 122 (321,426)

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organization design, investment decisions, information asymmetry, social status

13.

Data Analytics, Pressure, and Self-Determination: Experimental Evidence from Internal Auditors

Number of pages: 47 Posted: 02 Aug 2021
Eddy Cardinaels, Marc Eulerich and Amin S. Sofla
Tilburg University - Tilburg University School of Economics and Management, University of Duisburg-Essen, Mercator School of Management and KU Leuven - Department of Accountancy
Downloads 115 (335,260)

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Internal Audit; Data Analytics; Pressure; Self-determination, Task Complexity

Forced rating systems from employee and supervisor perspectives

Number of pages: 49 Posted: 01 Jun 2021
Eddy Cardinaels and Christoph Feichter
Tilburg University - Tilburg University School of Economics and Management and WU Vienna University of Economics and Business
Downloads 103 (363,976)
Citation 1

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forced rating systems, performance evaluation, creativity, stress and subjectivity

Forced Rating Systems from Employee and Supervisor Perspectives

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
Eddy Cardinaels and Christoph Feichter
Tilburg University - Tilburg University School of Economics and Management and WU Vienna University of Economics and Business

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forced rating systems; performance evaluation; creativity; stress and subjectivity

15.

The History of Performance: How Franchisor and Franchisees Signal Their Future Actions in Targets and Performance

Number of pages: 54 Posted: 13 Jun 2015 Last Revised: 21 Dec 2020
Jan Bouwens, Eddy Cardinaels and Jingwen Zhang
Amsterdam Business School, Tilburg University - Tilburg University School of Economics and Management and Erasmus University Rotterdam
Downloads 86 (404,588)
Citation 2

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

16.

The Impact of Raising Employee Pay on Manager-Employee Relationships

Nanyang Business School Research Paper No. 22-14
Number of pages: 57 Posted: 18 May 2022 Last Revised: 09 Jun 2022
Eddy Cardinaels, Qinwei Chi, Wenjing Li and Huaxiang Yin
Tilburg University - Tilburg University School of Economics and Management, Jinan University, Jinan University, School of Management and Nanyang Business School, Nanyang Technological University
Downloads 77 (431,653)

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pay raise; manager information acquisition; manager bonus allocation; employee effort; relational contracts

17.

Beyond Transparency: Using Cognitive Dissonance to Improve the Promotions Process in Firms

Number of pages: 43 Posted: 27 Feb 2021 Last Revised: 25 Aug 2021
Eddy Cardinaels and Fabien Ize
Tilburg University - Tilburg University School of Economics and Management and Tilburg University - Tilburg University School of Economics and Management
Downloads 71 (451,136)

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Promotion, recommendation, transparency, cognitive dissonance, self-deception, and fairness.

18.

Incorporating Tax into Finance Executives’ Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?

Number of pages: 52 Posted: 01 Aug 2022
Eddy Cardinaels, Qinwei Chi, Wenjing Li and Huaxiang Yin
Tilburg University - Tilburg University School of Economics and Management, Jinan University, Jinan University, School of Management and Nanyang Business School, Nanyang Technological University
Downloads 38 (598,667)

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Tax difference, Costing system, Compensation plan, Conflict, Analytic thinking

19.

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

Number of pages: 21 Posted: 16 Jun 2004
Eddy Cardinaels, Filip Roodhooft and Luk Warlop
Tilburg University - Tilburg University School of Economics and Management, Katholieke Universiteit Leuven and KU Leuven - Faculty of Business and Economics (FEB)
Downloads 32 (628,042)

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20.

Influence Activities and Favoritism in Firms

Number of pages: 48 Posted: 22 Aug 2022 Last Revised: 03 Oct 2022
Eddy Cardinaels, Fabien Ize and Lucas Mahieux
Tilburg University - Tilburg University School of Economics and Management, Tilburg University - Tilburg University School of Economics and Management and Tilburg University - Tilburg University School of Economics and Management
Downloads 26 (668,715)

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Influence activities, fairness, favoritism, identity, transparency

21.

Ranking the Stars in Employee Giving Programs: When Does Donation Engagement Spill Over to Subsequent Ethics?

Number of pages: 47 Posted: 04 Aug 2022
Eddy Cardinaels, Qinnan Ruan and Huaxiang Yin
Tilburg University - Tilburg University School of Economics and Management, VU University Amsterdam and Nanyang Business School, Nanyang Technological University
Downloads 13 (776,987)

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Employee giving, learning, ethics, relative performance information

22.

Behavioral contagion and gender differences: The effect of reflection

Number of pages: 34
Eddy Cardinaels, Katlijn Haesebrouck and Nela Milosevic
Tilburg University - Tilburg University School of Economics and Management, Maastricht University and KU Leuven, Department Accounting, Finance and Insurance
Downloads 1

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contagion, trust, gender differences, reflection

23.

Do Experts on the Compensation Committee Prevent CEOS from Using Their Influence to Benchmark Against Better-Paid Peers?

Posted: 06 Apr 2022
Charlotte Antoons, Liesbeth Bruynseels and Eddy Cardinaels
Erasmus University Rotterdam, KU Leuven - Faculty of Business and Administration and Tilburg University - Tilburg University School of Economics and Management

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CEO compensation, compensation committee, CEO influence, director expertise

24.

Costing System Design and Honesty in Managerial Reporting

Posted: 25 Jun 2020
Sophie Maussen, Eddy Cardinaels and Sophie Hoozée
Ghent University - Department of Accounting, Corporate Finance and Taxation, Tilburg University - Tilburg University School of Economics and Management and Ghent University - Department of Accountancy and Corporate Finance

Abstract:

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capacity reporting, discretion, honesty, social norms

25.

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
Tilburg University - Tilburg University School of Economics and Management and Nanyang Business School, Nanyang Technological University

Abstract:

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Incentive contract, information leakage effect, social norms, honesty

26.

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 Tilburg University - Tilburg University School of Economics and Management

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social ties, financial reporting quality, audit committee, monitoring

27.

On the Determinants of Measurement Error in Time-Driven Costing

Accounting Review, Forthcoming
Posted: 04 Dec 2007
Eddy Cardinaels and Eva Labro
Tilburg University - Tilburg University School of Economics and Management 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