Walter Aerts

University of Antwerp

Prof.

Prinsstraat 13

Antwerpen, B-2000

Belgium

SCHOLARLY PAPERS

12

DOWNLOADS

284

SSRN CITATIONS
Rank 22,103

SSRN RANKINGS

Top 22,103

in Total Papers Citations

2

CROSSREF CITATIONS

33

Scholarly Papers (12)

1.

Rhetorical Impression Management in the Letter to Shareholders and Institutional Setting: A Metadiscourse Perspective.

Accounting, Auditing and Accountability Journal, Forthcoming
Number of pages: 52 Posted: 25 Aug 2016
Walter Aerts and Beibei Yan
University of Antwerp and Shanghai University - SHU-UTS SILC Business School
Downloads 143 (209,676)

Abstract:

Loading...

Rhetorical impression management, Linguistic style, Letter to shareholders, Institutional environment, Litigation risk, Metadiscourse

2.

Financial Performance Explanations and Institutional Setting

Accounting and Business Research, Vol. 40, No. 5, pp. 421-450, 2010
Number of pages: 68 Posted: 17 Feb 2010 Last Revised: 30 Jul 2014
Walter Aerts and Ann Tarca
University of Antwerp and University of Western Australia
Downloads 125 (233,142)

Abstract:

Loading...

Management discussion and analysis (MD&A), Operating and Financial Review (OFR), regulation, enforcement, litigation, attributional statements

3.

The Association between Web-Based Corporate Performance Disclosure and Financial Analyst Behavior Under Different Governance Regimes

Corporate Governance: An International Review, Vol. 15, Issue 6, pp. 1301-1329, November 2007
Number of pages: 29 Posted: 13 Dec 2007
Denis Cormier, Michel Magnan and Walter Aerts
University du Quebec a Montreal, Concordia University - Department of Accountancy and University of Antwerp
Downloads 9 (607,220)
Citation 1
  • Add to Cart

Abstract:

Loading...

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 (678,886)
  • Add to Cart

Abstract:

Loading...

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

Abstract:

Loading...

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

5.

Causal Language Intensity in Performance Commentary and Financial Analyst Behaviour

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 3-31, 2019
Number of pages: 29 Posted: 20 Feb 2019
Shuyu Zhang, Walter Aerts and Huifeng Pan
Zhongnan University of Economics and Law, University of Antwerp and University of International Business and Economics (UIBE)
Downloads 1 (670,461)
  • Add to Cart

Abstract:

Loading...

accuracy, analyst following, causal reasoning, dispersion, narrative disclosure

6.

Management's Earnings Justification and Earnings Management Under Different Institutional Regimes

Corporate Governance: An International Review, Vol. 21, Issue 1, pp. 93-115, 2013
Number of pages: 23 Posted: 04 Jan 2013
Walter Aerts, Peng Cheng and Ann Tarca
University of Antwerp, Xi'an Jiaotong - Liverpool University - International Business School Suzhou and University of Western Australia
Downloads 1 (670,461)
  • Add to Cart

Abstract:

Loading...

Corporate Governance, Earnings Management Justification, Management Commentary, Performance Explanations, Reporting Environments

7.

Earnings Management, Asset Restructuring, and the Threat of Exchange Delisting in an Earnings-Based Regulatory Regime

Corporate Governance: An International Review, Vol. 18, Issue 5, pp. 438-456, September 2010
Number of pages: 19 Posted: 15 Sep 2010
Peng Cheng, Walter Aerts and Ann Jorissen
Xi'an Jiaotong - Liverpool University - International Business School Suzhou, University of Antwerp and University of Antwerp - Department of Accounting & Finance
Downloads 1 (670,461)
  • Add to Cart

Abstract:

Loading...

8.

Web-Based Disclosure About Value Creation Processes: A Monitoring Perspective

Abacus, Vol. 46, No. 3, pp. 320-347, September 2010
Number of pages: 28 Posted: 30 Aug 2010
University du Quebec a Montreal, University of Antwerp, affiliation not provided to SSRN and Concordia University - Department of Accountancy
Downloads 1 (670,461)
  • Add to Cart

Abstract:

Loading...

9.

The Informativeness of Impression Management – Financial Analysts and Rhetorical Style of CEO Letters

Pacific Accounting Review, Forthcoming
Posted: 19 Apr 2018
Walter Aerts, James Thewissen and Beibei Yan
University of Antwerp, KU Leuven - Faculty of Business and Economics (FEB) and Shanghai University - SHU-UTS SILC Business School

Abstract:

Loading...

Impression management, Letter to shareholders, Linguistic properties, Rhetorical style, Analysts’ forecasts

10.

Earnings Management and Impression Management

Posted: 30 Mar 2016
Universidad Carlos III de Madrid, Universidad Carlos III de Madrid - Department of Business Administration and University of Antwerp

Abstract:

Loading...

Impression management, annual results press releases, voluntary disclosure, accruals earnings management, real earnings management

11.

Self-Serving Causal Disclosures and Short-Term IPO Valuation - Evidence from China

Accounting and Business Research, Forthcoming
Posted: 17 Sep 2011
Walter Aerts and Peng Cheng
University of Antwerp and Xi'an Jiaotong - Liverpool University - International Business School Suzhou

Abstract:

Loading...

causal disclosure, narrative impression management, IPO valuation

12.

Inertia in the Attributional Content of Annual Accounting Narratives

European Accounting Review, Vol. 10, No.1, 2001
Posted: 29 Nov 2001
Walter Aerts
University of Antwerp

Abstract:

Loading...

Accounting language; Content analysis; Attributional behaviour; Narrative disclosure; Accounting narratives; Impression managaement