Publications
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Accounting conservatism, financial reporting and stock returns Ghent University
Research Question: One of the aims of this paper is to examine accounting conservatism using a robust set of data collected from the recent years to better understand how accounting conservatism affects the relations between stock returns and accounting variables. Motivation: Financial reporting is increasingly dependent on an in-depth understanding of the imperfections in the capital markets as well as the impact of the accounting standards on ...
Abbreviated or Micro-Entity Accounts? Effect of Financial Reporting Format on the Availability of Trade Credit Vrije Universiteit Brussel
The purpose of this study was to investigate the association between the financial statement format (abbreviated or micro) and the level of trade credit. To test this relationship, we used a sample of 76,490 company-year observations of small companies in Belgium over the period of 2017–2019. We found that micro-entity accounts are negatively associated with the level of trade credit. Hence, our results provide evidence that more detailed ...
The impact of financial reporting quality on debt maturity: the case of private firms Ghent University
Financial reporting quality and the cost of debt of SMEs Ghent University
Financial Reporting Lags in the Non-Profit Sector: An Empirical Analysis KU Leuven University of Antwerp
We examine financial reporting lags among a large sample of Belgian non-profit organizations (NPOs). Doing so, we add to the literature on financial reporting and accountability in the non-profit sector. Next to drivers of the financial reporting lag that have been identified in prior studies based on private firms (e.g., delaying the disclosure of bad news), we find that the way of funding the NPO (i.e., reliance upon donations and/or grants) ...
One report : bringing change in corporate reporting through integration of financial and non-financial performance disclosure Ghent University
Investment community is understandably preoccupied with determination to bring assured transparency within organization’s operations. To get companies more transparent, and to win stakeholder’s trust, companies need to communicate their actions and level of commitment to incorporate sustainability into every organizational decision. And companies communicate with their stakeholders through issuing various internal and external reports.This ...
Governmental financial reporting of heritage assets from a user needs perspective Ghent University
The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of U+2018heritage assetsU+2019. This paper investigates to what extent IPSAS 17 responds ...
Voluntary adoption of international financial reporting standards in private firms: The German case KU Leuven
This paper aims to investigate the incentives of German private firms to adopt IFRS voluntarily. Financial statements prepared according to IFRS compared with German GAAP provide readers with higher quality information since managerial discretion in using accounting method choices is restricted and additional disclosures are required under IFRS. Related research based on public companies reports many motivations why firms choose to apply IFRS ...