Projects
The impact of the EU Audit Reform on the financial reporting of multinational groups. KU Leuven
The goal of this project is to investigate the impact of the EU Audit Reform on various aspects of multinational group audits (MGAs). The Audit Reform came into effect as of June 2016 with the objective to improve the quality of statutory audits and restore consumer trust in reported financial information via a plethora of regulatory measures. Nonetheless, the Audit Reform ushered in significant complexities for both audit firms and, in ...
Disclosure and Reporting Regulation of Financial Statements and its Impact on Innovation, Competition and Investment Efficiency KU Leuven
Financial information disclosure is vital for the working of the economy. Reporting regulation increases public disclosure and is intended to improve capital allocation in the economy. Prior empirical studies have provided evidence on this matter and show that it reducing information asymmetries between managers of firms and capital providers. However, disclosure regulation may also entail various costs and unintended consequences. Our lack ...
Governance in non-profit organizations: the impact of governance structures on the quality of financial reporting of access to funding. KU Leuven
Issues on SME Networking, Financial Reporting, Performance and Finance Ghent University
This proposal intends to investigate the interrelations between SME networking, financial reporting, performance and financing. First, we examine whether SME networking contributes to company success. Secondly,we plan to investigate whether networking SMEs benefit in terms of better conditions in the loan market. Finally, we investigate whether the quality of financial reports is reflected in credit conditions of SMEs.
Institutional conformity in financial reporting. University of Antwerp
Rhetorical impression management in sustainability reporting and monitoring mechanisms: Interdependencies with sustainability performance and impact on financial and institutional legitimacy. University of Antwerp
PhD vacancy for Financial reporting (and auditing) in a nonprofit context KU Leuven
Determinants and consequences of financial transparency: An empirical study based on Belgian nonprofits
Research Project on Non-IFRS Financial Reporting: Evidence from Europe KU Leuven
Employee directorship, corporate performance and reporting practices: a cross-country study. KU Leuven
This dissertation contributes to the corporate governance literature by providing a deeper understanding of the costs and benefits of board-level employee representation. The first chapter examines the association between ERB and corporate performance, focusing on whether ERB firms have to trade off between financial and social–environmental performance, and whether the ERB effects fundamentally differ between voluntary and mandatory ERB ...