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

  • Tilburg University - Tilburg University School of Economics and Management

    • Email
    • Tel: +31 134668231

  • KU Leuven

    • Email
    • Tel: +32 16326984
SCHOLARLY PAPERS

29

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TOTAL CITATIONS
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74

Scholarly Papers (29)

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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 2,302 (13,970)

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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 1,070 (44,704)

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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 939 (53,646)
Citation 1

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

4.

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: 46 Posted: 18 Aug 2017 Last Revised: 03 Feb 2025
Eddy Cardinaels, Bart Dierynck and Wenqian Hu
Tilburg University - Tilburg University School of Economics and Management, Tilburg University and University of Waterloo
Downloads 655 (86,523)
Citation 3

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Rejections, Creativity, Incentives, Reward Type

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
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 507 (119,418)
Citation 6

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Management Summary, Automatic Summary, Disclosure, Investor Judgment

6.

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
Eddy Cardinaels, Bart Dierynck, Huaxiang Yin and Nathalie Beckers
Tilburg University - Tilburg University School of Economics and Management, Tilburg University, Nanyang Business School, Nanyang Technological University and Tilburg University
Downloads 384 (165,296)

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

7.

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
Karen De Meyst, Eddy Cardinaels and Alexandra G. H. L. Van den Abbeele
Radboud University Nijmegen, Tilburg University - Tilburg University School of Economics and Management and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 346 (185,496)
Citation 3

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

8.

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 317 (203,740)
Citation 12

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

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 252 (258,749)
Citation 30

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Incentive contract, information leakage effect, social norms, honesty

10.

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 211 (307,361)
Citation 2

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

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 209 (310,084)
Citation 5

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opportunistic behavior, descriptive norms, incentives and audits

12.

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 172 (370,397)

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

13.

Navigating Through the Noise: The Effect of Color-Coded Performance Feedback on Decision Making

Forthcoming in Contemporary Accounting Research
Number of pages: 50 Posted: 01 Feb 2024
Eddy Cardinaels, Stephan Kramer and Victor S. Maas
Tilburg University - Tilburg University School of Economics and Management, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam - Amsterdam Business School
Downloads 169 (376,193)

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Color coding, Feedback, Learning, Noise, Performance measurement

14.

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 University of Bern
Downloads 168 (378,131)

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

15.

Forced rating systems from employee and supervisor perspectives

Downloads 162 (390,164)
Citation 9

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 162 (389,941)
Citation 9

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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

16.

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 144 (430,234)

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organization design, investment decisions, information asymmetry, social status

17.

Incorporating Conflict into a Manager’s Compensation Plans: Does It Benefit or Hurt Innovations in Management Accounting?

Nanyang Business School Research Paper No. 22-26, forthcoming at European Accounting Review
Number of pages: 45 Posted: 01 Aug 2022 Last Revised: 05 Dec 2024
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 137 (450,374)

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Management Accounting Innovations, Compensation Design, Recognition of Conflict, Heuristic Processing, Analytical Thinking

18.

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

Nanyang Business School Research Paper No. 22-30
Number of pages: 51 Posted: 04 Aug 2022 Last Revised: 09 Sep 2023
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 135 (453,003)

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Employee giving, learning, ethics, relative performance information

19.

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 Nyenrode Business University
Downloads 119 (500,366)
Citation 3

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

20.

Is Tone At The Top Heard By Customers? The Effects on Nonfinancial Outcomes

Number of pages: 49 Posted: 09 Jan 2023
Mathilde Verschaeve, Eddy Cardinaels, Dieter Smeulders and Alexandra G. H. L. Van den Abbeele
KU Leuven, Department Accounting, Finance and Insurance, Tilburg University - Tilburg University School of Economics and Management, University of Bern and Katholieke Universiteit Leuven (K.U.Leuven)
Downloads 74 (682,584)

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Tone at the Top, Cultural Control, Nonfinancial Performance, Textual Analysis, Health Care

21.

All Show and No Know? The Effects of Outcome Transparency and Learning Path Personalization on Employees’ Investments in Learning

Number of pages: 58 Posted: 16 Apr 2024
Eddy Cardinaels, Willie Choi and Qinnan Ruan
Tilburg University - Tilburg University School of Economics and Management, University of Wisconsin - Madison and VU University Amsterdam
Downloads 64 (737,887)

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Employee learning, outcome transparency, learning path personalization, performance and mastery orientation, employee curiosity

22.

CEO Charity Involvement and Corporate Performance in Promoting Stakeholders' Interest

Number of pages: 59 Posted: 06 Jan 2025
Jingwen Zhang, Eddy Cardinaels and Yu Flora Kuang
Nyenrode Business University, Tilburg University - Tilburg University School of Economics and Management and University of Melbourne
Downloads 52 (833,099)

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CEO charity involvement, prosocial identity, CSR, financial reporting, disclosure quality, management forecasts

23.

Behavioral Contagion and Gender Differences: The Effect of Reflection

Number of pages: 34 Posted: 22 Nov 2022
Eddy Cardinaels, Katlijn Haesebrouck and Nela Milosevic
Tilburg University - Tilburg University School of Economics and Management, Maastricht University - Department of Accounting and Information Management and KU Leuven, Department Accounting, Finance and Insurance
Downloads 49 (840,815)

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Contagion, trust, gender differences, reflection

24.

Imitation behavior in ESG contracting: Does the channel via which imitation occurs matter?

Number of pages: 62 Posted: 05 Mar 2025
Charlotte Antoons, Eddy Cardinaels and Liesbeth Bruynseels
Erasmus University Rotterdam, Tilburg University - Tilburg University School of Economics and Management and KU Leuven - Faculty of Economics and Business (FEB)
Downloads 21 (1,128,248)

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CEOs and compensation committee interlocks, ESG contracting, imitation of ESG metrics, self-serving behavior

25.

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 Economics and Business (FEB) and Tilburg University - Tilburg University School of Economics and Management

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CEO compensation, compensation committee, CEO influence, director expertise

26.

Costing System Design and Honesty in Managerial Reporting: An Experimental Examination of Multi-agent Budget and Capacity Reporting

Accounting, Organizations and Society, Vol. 112, 101541, 2024
Posted: 25 Jun 2020 Last Revised: 30 Jan 2024
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

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capacity reporting, discretion, honesty, peer behavior, rejection authority, time-driven activity-based costing

27.

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

28.

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 Economics and Business (FEB) and Tilburg University - Tilburg University School of Economics and Management

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social ties, financial reporting quality, audit committee, monitoring

29.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area

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