Annelies Renders

BI Norwegian School of Business

SCHOLARLY PAPERS

12

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TOTAL CITATIONS
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Top 47,593

in Total Papers Citations

20

Scholarly Papers (12)

1.

The Impact of Legal and Voluntary Investor Protection on the Early Adoption of IFRS

Number of pages: 37 Posted: 17 Jun 2005
Annelies Renders and Ann Gaeremynck
BI Norwegian School of Business and KU Leuven
Downloads 899 (56,213)
Citation 7

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early adoption of IFRS; private benefits of control; corporate governance; legal investor protection.

2.

Firm Life Cycle and Stock Price Crash Risk

Number of pages: 52 Posted: 07 Jan 2016 Last Revised: 23 Apr 2016
Lars Hamers, Annelies Renders and Patrick Vorst
Maastricht University, BI Norwegian School of Business and Maastricht University School of Business and Economics
Downloads 826 (63,103)
Citation 1

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Crash Risk, Firm Life Cycle, Heterogeneity in Investor Beliefs, Valuation Uncertainty

3.

The complementarity between CSR disclosures and CSR contracting

Number of pages: 56 Posted: 24 Sep 2020
Isabella Grabner, Annelies Renders and Lu Yang
Vienna University of Economics and Business - Institute for Markets and Strategy, BI Norwegian School of Business and Monash University
Downloads 545 (107,703)

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CEO annual incentive contract, CSR disclosure, CSR contracting, CSR commitment, Performance measurement, Complementarity theory JEL codes: M14, M40

4.

Firm Life Cycle and Analyst Forecast Behavior

Number of pages: 60 Posted: 27 Nov 2016
Lars Hamers, Annelies Renders and Patrick Vorst
Maastricht University, BI Norwegian School of Business and Maastricht University School of Business and Economics
Downloads 402 (154,868)
Citation 4

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Firm life cycle, Analyst following, Analyst forecasts, Investor uncertainty

5.

Regulation-Induced Disclosures: Is 'More' Actually 'Less'?

Number of pages: 67 Posted: 04 Mar 2016
Joost Impink, Mari Paananen, Mari Paananen and Annelies Renders
University of Florida, School of Business, Economics and Law, University of GothenburgUniversity of Gothenburg - Department of Accounting and Finance and BI Norwegian School of Business
Downloads 340 (186,400)
Citation 1

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Accounting disclosures, regulation, information overload, textual analysis, analysts

6.

Are Level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures

The Accounting Review (forthcoming)
Number of pages: 47 Posted: 14 Dec 2021
Peter Fiechter, Zoltán Novotny-Farkas and Annelies Renders
University of Neuchatel - Institute of Financial Analysis, Vienna University of Economics and Business and BI Norwegian School of Business
Downloads 312 (204,318)
Citation 7

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Fair value accounting, Level 3, return relevance, ASC 820, FAS 157, other comprehensive income (OCI), fair value disclosures

7.

The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: The Roles Played by Regulatory Capital and Too-Important-To-Fail Status

Review of Accounting Studies, Forthcoming, Kenan Institute of Private Enterprise Research Paper No. 19-18
Number of pages: 49 Posted: 09 May 2017
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and BI Norwegian School of Business
Downloads 219 (292,053)

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Too Important to Fail, Fair Value Accounting, Bank Regulation, Financial Crisis

8.

Do Industry-Specific Standards Matter for Capital Allocation Decisions?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 86 Posted: 20 Dec 2023 Last Revised: 16 Feb 2024
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and BI Norwegian School of Business
Downloads 204 (312,393)

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Capital flows, Industry-specific standards, Accounting standards, Comparability, Transparency, Accounting uniformity, Stacked regression

9.

Auditor Industry Specialists and the Ability of Accruals to Predict Future Cash Flows

Number of pages: 52 Posted: 14 Dec 2021 Last Revised: 02 Aug 2022
Annelies Renders, Britt Smeets, Ann Vanstraelen and Patrick Vorst
BI Norwegian School of Business, Maastricht University School of Business and Economics, Maastricht University and Maastricht University School of Business and Economics
Downloads 139 (435,340)

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Auditor Industry Specialization, Cash Flow Prediction, Accrual Informativeness, Earnings Quality

10.

Are Level 3 Fair Value Gains and Losses Return Relevant? Evidence from Fas 157 Rollforward Disclosures

Number of pages: 48 Posted: 05 Aug 2019
Peter Fiechter, Zoltán Novotny-Farkas and Annelies Renders
University of Neuchatel - Institute of Financial Analysis, Vienna University of Economics and Business and BI Norwegian School of Business
Downloads 134 (448,227)

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Fair value accounting, Level 3, fair value gains and losses, value relevance, return relevance, FAS 157 (ASC 820), U.S. banks, other comprehensive income (OCI), illiquidity

11.

Are Banks' Below-Par Own Debt Repurchases a Cause For Prudential Concern?

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 01 Feb 2016 Last Revised: 29 Aug 2017
Martien Jan Peter Lubberink and Annelies Renders
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and BI Norwegian School of Business

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banking, fair values, repurchases, subordinated debt

12.

Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms

The Accounting Review (July 2012)
Posted: 21 Aug 2009 Last Revised: 19 Aug 2017
Bart Dierynck, Wayne R. Landsman and Annelies Renders
Tilburg University, University of North Carolina Kenan-Flagler Business School and BI Norwegian School of Business

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cost asymmetry, real activities, labor costs, employee data