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Researcher
Raf Orens
- Disciplines:Accounting and auditing
Affiliations
- Accounting Research Group (main work address Antwerp) (Research unit)
Member
From1 Oct 2013 → Today - Accounting Research Group (main work address Leuven) (Research unit)
Member
From1 Oct 2008 → 30 Sep 2013
Projects
1 - 2 of 2
- Auditor-provided tax services as a multifaceted tax planning strategy in private Belgian firmsFrom28 Aug 2015 → 31 Dec 2020Funding: FWO Strategic Basic Research Grant
- Determinants and consequences of tax avoidance in private firms.From1 Oct 2014 → 30 Sep 2016Funding: BOF - Other initiatives
Publications
1 - 10 of 21
- US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS(2022)
Authors: Raf Orens
Pages: 255 - 286 - Tax planning in Private firms: addressing heterogeneity regarding corporate income tax issues.(2020)
Authors: Vincent Compagnie, Raf Orens
- Management control systems in family firms: a review of the literature and directions for the future(2017)
Authors: Raf Orens
Pages: 410 - 435 - Constituents' participation in the IASC/IASB's due process of international accounting standard setting: A longitudinal analysis(2014)
Authors: Raf Orens
Pages: 79 - 110 - Genderdiversiteit in de raad van bestuur en winststuring bij continentaal Europese ondernemingen(2013)
Authors: Raf Orens
Pages: 20 - 32 - De samenstelling van de raad van bestuur en de rapportering van informatie over het intellectueel kapitaal in hoogtechnologische en traditionele sectoren(2013)
Authors: Raf Orens
Pages: 2 - 16 - Disclosure of Non-Financial Information: Relevant to Financial Analysts?(2013)
Authors: Raf Orens
Pages: 375 - 406 - A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?(2013)
Authors: Raf Orens
Pages: 237 - 270 - Customer value disclosure and cost of equity capital(2013)
Authors: Raf Orens, Walter Aerts, Nadine Lybaert
Pages: 130 - 147 - Do CEO demographics explain cash holdings in SMEs?(2013)
Authors: Raf Orens, Anne-Mie Reheul
Pages: 549 - 554