AbstractThis 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.
AbstractThe 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.
AbstractLiterature study concerning information systems - description and setting of Accounting Information Systems - use in Belgium - development of an AIS in a 4th generation language.
- Promotor: Theunisse Hilda
- Co-promotor: d'Haens Patrick