Impact of the regulatory and endorsement system on content and consequences of selfpresentational behavior in management commentary of annual reports. 01/01/2007 - 31/12/2009

Abstract

This research investigates the impact of characteristics of the regulatory and endorsement system regarding narrative disclosures on form, content and effect of explanatory behavior in the annual management commentary. Contrasting different institutional environments (US, Australia, Canada, Europe), we will assess the relative impact of differences in regulatory regime on the content and value relevance of argumentation patterns and self-presentational narrative content.

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Transparency in performance disclosure as a corporate governance mechanism. Strategic dynamics and institutional pressures. 01/10/2004 - 31/12/2005

Abstract

The research project focuses on the interaction of performance disclosure transparency and other corporate governance mechanisms (stock options, board committees, independent review, etc.) within the setting of strategic management of trust relationships with external shareholders. Three lines of inquiry are followed: qualifying the relative impact of performance disclosure transparency as a corporate governance mechanism, transparency as a stakeholders relations management tool and transparency as an institutionalized process. Institutionalisation effects are studied within an international setting.

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Accounting Information Systems (AIS). Development and use in Belgium. 01/10/1986 - 31/12/1995

Abstract

Literature study concerning information systems - description and setting of Accounting Information Systems - use in Belgium - development of an AIS in a 4th generation language.

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