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Walter Aerts

Observed names: AERTS, Walter, Aerts W., Aerts, Walter, W. Aerts, WALTER AERTS
ORCID: 0000-0002-0384-6269
Observed ORCID: 0000-0002-0384-6269
OpenAlex ID: A5024239571
Media legitimacy and corporate environmental communication
2008 · Walter Aerts, Denis Cormier · Accounting Organizations and Society · 831
Corporate environmental disclosure, financial markets and the media: An international perspective
2007 · Walter Aerts, Denis Cormier, et al. · Ecological Economics · 428
Intra-industry imitation in corporate environmental reporting: An international perspective
2006 · Walter Aerts, Denis Cormier, et al. · Journal of Accounting and Public Policy · 351
Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes
2004 · Walter Aerts · Accounting Organizations and Society · 340
Corporate governance and information asymmetry between managers and investors
2010 · Denis Cormier, Marie‐Josée Ledoux, et al. · Corporate Governance · 233
Intellectual capital disclosure, cost of finance and firm value
2009 · Raf Orens, Walter Aerts, et al. · Management Decision · 219
On the use of accounting logic as an explanatory category in narrative accounting disclosures
1994 · Walter Aerts · Accounting Organizations and Society · 201
Attributes of social and human capital disclosure and information asymmetry between managers and investors
2009 · Denis Cormier, Walter Aerts, et al. · Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration · 181
Web‐Based Non‐Financial Disclosure and Cost of Finance
2010 · Raf Orens, Walter Aerts, et al. · Journal of Business Finance &amp Accounting · 151
Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP
2016 · Nils Smeuninx, Bernard De Clerck, et al. · International Journal of Business Communication · 131
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Inertia in the attributional content of annual accounting narratives
2001 · W. Aerts · European Accounting Review · 127
Rhetorical impression management in the letter to shareholders and institutional setting
2017 · Walter Aerts, Beibei Yan · Accounting Auditing & Accountability Journal · 99
The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes
2007 · Walter Aerts, Denis Cormier, et al. · Corporate Governance An International Review · 82
Causal disclosures on earnings and earnings management in an IPO setting
2011 · Walter Aerts, Peng Cheng · Journal of Accounting and Public Policy · 60
Readability of token whitepaper and ICO first-day return
2019 · Shuyu Zhang, Walter Aerts, et al. · Economics Letters · 58
Earnings Management, Asset Restructuring, and the Threat of Exchange Delisting in an Earnings‐based Regulatory Regime
2010 · Peng Cheng, Walter Aerts, et al. · Corporate Governance An International Review · 58
The informativeness of impression management − financial analysts and rhetorical style of CEO letters
2019 · Beibei Yan, Walter Aerts, et al. · Pacific Accounting Review · 51
Financial performance explanations and institutional setting
2010 · Walter Aerts, Ann Tarca · Accounting and Business Research · 51
Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective
2010 · DENIS CORMIER, WALTER AERTS, et al. · Abacus · 45
Does media reputation affect properties of accounts payable?
2014 · Machteld Van den Bogaerd, Walter Aerts · European Management Journal · 41
Management's Earnings Justification and Earnings Management under Different Institutional Regimes
2013 · Walter Aerts, Peng Cheng, et al. · Corporate Governance An International Review · 36
Management’s causal reasoning on performance and earnings management
2014 · Walter Aerts, Shuyu Zhang · European Management Journal · 30
Does policy uncertainty of the blockchain dampen ICO markets?
2020 · Shuyu Zhang, Dunli Zhang, et al. · Accounting and Finance · 28
Applying machine learning in accounting research
2011 · Machteld Van den Bogaerd, Walter Aerts · Expert Systems with Applications · 28
Global Financial Accounting and Reporting: Principles and Analysis
2006 · Peter Walton, Walter Aerts · Open Research Online (The Open University) · 26
Works count: 107
Citation count: 4,206
H-index: 25
I10-index: 36
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