Walter Aerts

Accounting · 2001–2010

A researcher in the Science corpus: 6 papers; trusts 16 researchers and is trusted by 10 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 128 citations into it; #2,321 of 8,970 by trust here, #3,214 by citations
• Strategy and Management — 88 citations into it; #2,359 of 10,874 by trust here, #3,750 by citations
• Finance — 47 citations into it
• Economics and Econometrics — 10 citations into it

Whom Walter Aerts trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Luzi Hail
2. Peter D. Easton
3. Darren T. Roulstone
4. William R. Gebhardt
5. Dan Gode
6. Christine A. Botosan
7. Peter M. Clarkson
8. Ole‐Kristian Hope
9. Christian Leuz
10. Paul M. Healy

Who trusts Walter Aerts overall

1. D. Merkl-Davies
2. Niamh M. Brennan
3. V. Beattie
4. John Dumay
5. C. de Villiers
6. Ralitza Nikolaeva
7. A. Vafaei
8. Michael John Jones
9. Linlin Cai

Papers from Walter Aerts's perspective

Ordered by how strongly the researchers Walter Aerts trusts endorse each paper. Same corpus, a different order for every researcher.

1. Earnings Management and Investor Protection: An International Comparison
2. Toward an Implied Cost of Capital
3. The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms
4. Inferring the Cost of Capital Using the Ohlson–Juettner Model
5. ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
6. Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
7. The role of environmental disclosures as tools of legitimacy: A research note
8. Intellectual capital: Australian annual reporting practices
9. Conference Calls and Information Asymmetry
10. A Temporal Analysis of Earnings Surprises: Profits Versus Losses

Their papers

• Corporate governance and information asymmetry between managers and investors (2010) — 227 citations
• Web‐Based Non‐Financial Disclosure and Cost of Finance (2010) — 144 citations
• Intellectual capital disclosure, cost of finance and firm value (2009) — 210 citations
• Attributes of social and human capital disclosure and information asymmetry between managers and investors (2009) — 173 citations
• Intra-industry imitation in corporate environmental reporting: An international perspective (2006) — 355 citations
• Inertia in the attributional content of annual accounting narratives (2001) — 140 citations