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Johan Rene Christiaens

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Bart Roets & Marijn Verschelde & Johan Christiaens, 2018. "Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance," Post-Print hal-01914849, HAL.

    Cited by:

    1. Laurens Cherchye & Bram De Rock & Dieter Saelens & Marijn Verschelde & Bart Roets, 2022. "Performance Analysis with Unobserved Inputs: An Application to Endogenous Automation in Railway Traffic Management," Working Papers ECARES 2022-06, ULB -- Universite Libre de Bruxelles.
    2. Sobrie, Léon & Verschelde, Marijn & Hennebel, Veerle & Roets, Bart, 2023. "Capturing complexity over space and time via deep learning: An application to real-time delay prediction in railways," European Journal of Operational Research, Elsevier, vol. 310(3), pages 1201-1217.
    3. Laurens Cherchye & Bram De Rock & Dieter Saelens & Marijn Verschelde & Bart Roets, 2024. "Productive efficiency analysis with unobserved inputs: An application to endogenous automation in railway traffic management," Post-Print hal-04552874, HAL.
    4. Sobrie, Léon & Verschelde, Marijn & Roets, Bart, 2024. "Explainable real-time predictive analytics on employee workload in digital railway control rooms," European Journal of Operational Research, Elsevier, vol. 317(2), pages 437-448.
    5. Majid Azadi & Balal Karimi & William Ho & Reza Farzipoor Saen, 2022. "Assessing green performance of power plants by multiple hybrid returns to scale technologies," OR Spectrum: Quantitative Approaches in Management, Springer;Gesellschaft für Operations Research e.V., vol. 44(4), pages 1177-1211, December.
    6. Topcu, Taylan G. & Triantis, Konstantinos & Roets, Bart, 2019. "Estimation of the workload boundary in socio-technical infrastructure management systems: The case of Belgian railroads," European Journal of Operational Research, Elsevier, vol. 278(1), pages 314-329.
    7. Jorge Antunes & Goodness C. Aye & Rangan Gupta & Peter Wanke & Yong Tan, 2020. "Endogenous Long-Term Productivity Performance in Advanced Countries: A Novel Two-Dimensional Fuzzy-Monte Carlo Approach," Working Papers 2020111, University of Pretoria, Department of Economics.
    8. Joohwan Kim & Hwayoung Kim, 2021. "Evaluation of the Efficiency of Maritime Transport Using a Network Slacks-Based Measure (SBM) Approach: A Case Study on the Korean Coastal Ferry Market," Sustainability, MDPI, vol. 13(11), pages 1-17, May.
    9. Thiago Victorino & Carlos Rosano Peña, 2023. "The Development of Efficiency Analysis in Transportation Systems: A Bibliometric and Systematic Review," Sustainability, MDPI, vol. 15(13), pages 1-32, June.

  2. Bart Roets & Johan Christiaens, 2015. "Evaluation Of Railway Traffic Control Efficiency And Its Determinants," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 15/904, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Laurens Cherchye & Bram De Rock & Dieter Saelens & Marijn Verschelde & Bart Roets, 2022. "Performance Analysis with Unobserved Inputs: An Application to Endogenous Automation in Railway Traffic Management," Working Papers ECARES 2022-06, ULB -- Universite Libre de Bruxelles.
    2. Laurens Cherchye & Bram De Rock & Dieter Saelens & Marijn Verschelde & Bart Roets, 2024. "Productive efficiency analysis with unobserved inputs: An application to endogenous automation in railway traffic management," Post-Print hal-04552874, HAL.
    3. Sarmento, Joaquim Miranda & Renneboog, Luc & Verga-Matos, Pedro, 2017. "Measuring highway efficiency : A DEA approach and the Malquist index," Other publications TiSEM 23264815-321e-45a3-83ee-9, Tilburg University, School of Economics and Management.
    4. Topcu, Taylan G. & Triantis, Konstantinos & Roets, Bart, 2019. "Estimation of the workload boundary in socio-technical infrastructure management systems: The case of Belgian railroads," European Journal of Operational Research, Elsevier, vol. 278(1), pages 314-329.
    5. Bart Roets & Marijn Verschelde & Johan Christiaens, 2018. "Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance," Post-Print hal-01914849, HAL.

  3. J. Christiaens & C. Vanhee & F. Manes-Rossi & N. Aversano, 2013. "The Effect of IPSAS on Reforming Governmental Financial Reporting: an International Comparison," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/845, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? Evidence from Germany," Working Papers 06/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    2. Andrei-Răzvan CRIȘAN, 2014. "Similarities And Dissimilarities Between The Romanian Public Accounting System And Ipsas 1 – Presentation Of Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 229-235, July.
    3. Wioletta Mierzejewska, 2016. "STRATEGIES AND STRUCTURES OF POLISH SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Oulasvirta Lasse Olavi, 2014. "Governmental Financial Accounting and European Harmonisation: Case Study of Finland," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 237-263, December.
    5. Andrei-Razvan Crisan & Cristina Silvia Nistor & Adriana Tiron-Tudor & Tudor Oprisor, 2016. "Ipsas Implementation And Perspectives For Epsas Implementation At The European Union Local Government Levels," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    6. Nicolae Marinescu, 2016. "Spillover Effects From Foreign Direct Investment To Local Smes. An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    7. Andrei R. CRIŞAN, 2014. "Governmental Financial Reports: Between Variety And Integration," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 55-65, May.
    8. Mussari Riccardo & Sorrentino Daniela, 2017. "Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 137-153, July.
    9. Amanda W. Beck, 2018. "Opportunistic financial reporting around municipal bond issues," Review of Accounting Studies, Springer, vol. 23(3), pages 785-826, September.
    10. Oana Adriana Gica & Cristina Ioana Balint, 2016. "Tourism Globalization. The Case Of Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    11. Ademola Abimbola O. & Ben-Caleb E. & Madugba Joseph U. & Adegboyegun Adekunle E. & Eluyela Damilola F., 2020. "International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(1), pages 434-446, January.

  4. B. Buylen & J. Christiaens, 2013. "Politics by numbers? An exploration of councillors’ apparent use of financial information during the budget discussion in Flemish municipal councils," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/841, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Nogueira, Sónia Paula S. & Jorge, Susana Margarida F., 2016. "Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 216-226.

  5. L. Bouten & P. Everaert & L. van Liedekerke & L. de Moor & J. Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Post-Print hal-00677717, HAL.

    Cited by:

    1. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
    2. Mariappanadar, Sugumar & Maurer, Iris & Kramar, Robin & Muller-Camen, Michael, 2022. "Is it a sententious claim? An examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and countries," International Business Review, Elsevier, vol. 31(2).
    3. Ramesh Nair & Roshayani Arshad & Ruhaini Muda & Siti Aeisha Joharry, 2023. "Web-disclosure practices for transparency and the sustainability of non-profit organisations," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 20(1), pages 1-23, March.
    4. Jolanta Maj, 2018. "Embedding Diversity in Sustainability Reporting," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
    5. Charlie Lindgren & Asif M. Huq & Kenneth Carling, 2021. "Who Are the Intended Users of CSR Reports? Insights from a Data-Driven Approach," Sustainability, MDPI, vol. 13(3), pages 1-20, January.
    6. Paredes-Gazquez, Juan Diego & Rodriguez-Fernandez, José Miguel & de la Cuesta-Gonzalez, Marta, 2016. "Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 142-153.
    7. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    8. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    9. Katelin Opferkuch & Sandra Caeiro & Roberta Salomone & Tomás B. Ramos, 2021. "Circular economy in corporate sustainability reporting: A review of organisational approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 4015-4036, December.
    10. Patten, Dennis M. & Zhao, Na, 2014. "Standalone CSR reporting by U.S. retail companies," Accounting forum, Elsevier, vol. 38(2), pages 132-144.
    11. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    12. Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016. "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper 89205, University Library of Munich, Germany.
    13. Torelli, Riccardo & Balluchi, Federica & Furlotti, Katia, 2019. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," OSF Preprints tw6c7, Center for Open Science.
    14. Theerasak Nitlarp & Theeraya Mayakul, 2023. "The Implications of Triple Transformation on ESG in the Energy Sector: Fuzzy-Set Qualitative Comparative Analysis (fsQCA) and Structural Equation Modeling (SEM) Findings," Energies, MDPI, vol. 16(5), pages 1-26, February.
    15. Rashidah Abdul Rahman & Maha Faisal Alsayegh, 2021. "Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms," JRFM, MDPI, vol. 14(4), pages 1-13, April.
    16. Lähtinen, Katja & Guan, Yucong & Li, Ning & Toppinen, Anne, 2016. "Biodiversity and ecosystem services in supply chain management in the global forest industry," Ecosystem Services, Elsevier, vol. 21(PA), pages 130-140.
    17. Teerooven Soobaroyen & Collins G. Ntim, 2013. "Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa," Accounting Forum, Taylor & Francis Journals, vol. 37(2), pages 92-109, June.
    18. Shane M. Dixon & Cory Searcy & W. Patrick Neumann, 2019. "Reporting within the Corridor of Conformance: Managerial Perspectives on Work Environment Disclosures in Corporate Social Responsibility Reporting," Sustainability, MDPI, vol. 11(14), pages 1-20, July.
    19. Francesco Rosati & Roberta Costa & Armando Calabrese & Esben Rahbek Gjerdrum Pedersen, 2018. "Employee attitudes towards corporate social responsibility: a study on gender, age and educational level differences," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1306-1319, November.
    20. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
    21. Veronica Tibiletti & Pier Luigi Marchini & Katia Furlotti & Alice Medioli, 2021. "Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 896-907, March.
    22. Konstantinos Evangelinos & Stefanos Fotiadis & Antonis Skouloudis & Nadeem Khan & Foteini Konstandakopoulou & Ioannis Nikolaou & Shaun Lundy, 2018. "Occupational health and safety disclosures in sustainability reports: An overview of trends among corporate leaders," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 961-970, September.
    23. Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
    24. Dina Patrisia & Shabbir Dastgir, 2017. "Diversification and corporate social performance in manufacturing companies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 7(1), pages 121-139, April.
    25. K. Vithana & T. Soobaroyen & C. G. Ntim, 2021. "Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?," Journal of Business Ethics, Springer, vol. 169(3), pages 475-497, March.
    26. Esther Hoffmann & Christian Dietsche & Christine Hobelsberger, 2018. "Between mandatory and voluntary: non-financial reporting by German companies [Zwischen Pflicht und Kür: Nichtfinanzielle Berichterstattung deutscher Unternehmen]," Sustainability Nexus Forum, Springer, vol. 26(1), pages 47-63, December.
    27. Stefan Zeisel, 2020. "Is sustainability a moving target? A methodology for measuring CSR dynamics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 283-296, January.
    28. Jakob Utgård, 2018. "Retail Chains’ Corporate Social Responsibility Communication," Journal of Business Ethics, Springer, vol. 147(2), pages 385-400, January.
    29. Lies Bouten & Patricia Everaert, 2015. "Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'," Post-Print hal-01563017, HAL.
    30. Luca Fornaciari & Caterina Pesci, 2018. "Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 67-102.
    31. Waris Ali & Maha Faisal Alsayegh & Zubair Ahmad & Zeeshan Mahmood & Javed Iqbal, 2018. "The Relationship between Social Visibility and CSR Disclosure," Sustainability, MDPI, vol. 10(3), pages 1-32, March.
    32. S. J. Chang, 2016. "Sustainable Evolution for Global Business: A Synthetic Review of the Literature," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 6(1), pages 1-23, March.
    33. Alvaro Plinio Pureza & Ki‐Hoon Lee, 2020. "Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1410-1424, May.
    34. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    35. Valeria Sodanoa & Martin Hingley, 2018. "Corporate social responsibility reporting: The case of the agri-food sector," Economia agro-alimentare, FrancoAngeli Editore, vol. 20(1), pages 93-120.
    36. Claudia Kitsikopoulos & Ute Schwaibold & Douglas Taylor, 2018. "Limited progress in sustainable development: Factors influencing the environmental management and reporting of South African JSE‐listed companies," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1295-1301, December.
    37. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    38. Igor Álvarez-Etxeberria & Miguel Marco-Fondevila & Constancio Zamora-Ramírez, 2023. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
    39. Leanne Johnstone, 2018. "Environmental management decisions in CSR‐based accounting research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1212-1222, November.
    40. Maria Federica Izzo & Alberto Dello Strologo & Fabrizio Granà, 2020. "Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    41. Nicolas Garcia‐Torea & Belen Fernandez‐Feijoo & Marta De La Cuesta, 2020. "CSR reporting communication: Defective reporting models or misapplication?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 952-968, March.
    42. Ki‐Hoon Lee, 2017. "Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 209-223, February.
    43. Jeanne Amar & Samira Demaria & Sandra Rigot, 2020. "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers 2020-52, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    44. Mohammed Mispah Said Omar & Abdelghani Echchabi & Abdullah Mohammed Ayedh & Salim Al-Hajri, 2021. "Determinants of Social and Environmental Reporting Practices Disclosure in Libyan Oil and Gas Industry: A Managerial Perspective," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 504-510.
    45. Linda Thorne & Lois S. Mahoney & Kristen Gregory & Susan Convery, 2017. "A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR," Journal of Business Ethics, Springer, vol. 143(1), pages 85-98, June.
    46. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    47. Yvette Sterbenk & Sara Champlin & Kasey Windels & Summer Shelton, 2022. "Is Femvertising the New Greenwashing? Examining Corporate Commitment to Gender Equality," Journal of Business Ethics, Springer, vol. 177(3), pages 491-505, May.
    48. Samira Demaria & Sandra Rigot, 2021. "Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 721-738, January.
    49. Yonggen Luo & Dongmin Kong & Huijie Cui, 2024. "Top Managers’ Rice Culture and Corporate Social Responsibility Performance," Journal of Business Ethics, Springer, vol. 194(3), pages 655-678, October.
    50. Piserà, Stefano, 2024. "Hidden effects of Brexit," Research in International Business and Finance, Elsevier, vol. 67(PB).
    51. Kim, Incheol & Ryou, Ji Woo & Yang, Rong, 2020. "The color of shareholders' money: Institutional shareholders' political values and corporate environmental disclosure," Journal of Corporate Finance, Elsevier, vol. 64(C).
    52. Tiziana Russo-Spena & Marco Tregua & Alessandra De Chiara, 2018. "Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry," Journal of Business Ethics, Springer, vol. 151(2), pages 563-578, August.
    53. Stefanos Fotiadis & Konstantinos I. Evangelinos & Foteini Konstantakopoulou & Ioannis E. Nikolaou, 2023. "Assessing CSR Reports of Top UK Construction Companies: The Case of Occupational Health and Safety Disclosures," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
    54. Weerathunga, P.R. & Xiaofang, Chen & Nurunnabi, Mohammad & Kulathunga, K.M.M.C.B. & Swarnapali, R.M.N.C., 2020. "Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    55. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    56. Dewan Muktadir‐Al‐Mukit & Firoz Haroon Bhaiyat, 2024. "Impact of corporate governance diversity on carbon emission under environmental policy via the mandatory nonfinancial reporting regulation," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1397-1417, February.
    57. M. Mulej & Mirjana Pejić Bach & Mislav Ante Omazić & Jovana Zoroja, 2015. "Transparency as a Precondition of Systemic Behavior: the Case of European Retailing Banks Regarding Social Responsibility Communication," Systems Research and Behavioral Science, Wiley Blackwell, vol. 32(2), pages 256-264, March.
    58. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    59. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5, Center for Open Science.
    60. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz‐Blanco, 2014. "Women on Boards: Do They Affect Sustainability Reporting?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 351-364, November.
    61. de Aguiar, Thereza Raquel Sales & Bebbington, Jan, 2014. "Disclosure on climate change: Analysing the UK ETS effects," Accounting forum, Elsevier, vol. 38(4), pages 227-240.
    62. Samira Demaria & Sandra Rigot & Sylvain Borie, 2019. "A new measure of environmental reporting practice based on the recommendations of the Task Force on Climate-related Financial Disclosures," Post-Print halshs-02407136, HAL.
    63. Madalina Dumitru & Nadia Albu & Valentin Florentin Dumitru & Catalin Nicolae Albu, 2014. "Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 1-41, February.
    64. Lyons, Margaret & Bartlett, Jennifer & McDonald, Paula, 2016. "Corporate social responsibility in junior and mid-tier resources companies operating in developing nations – beyond the public relations offensive," Resources Policy, Elsevier, vol. 50(C), pages 204-213.
    65. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    66. Charles H. Cho & Michele Fabrizi & Silvia Pilonato & Federica Ricceri, 2024. "Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 9-36, March.
    67. Armando Calabrese & Roberta Costa & Nathan Levialdi & Tamara Menichini & Roberth Andres Villazon Montalvan, 2020. "Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability," Sustainability, MDPI, vol. 12(24), pages 1-16, December.
    68. Iván Andrés Ordóñez-Castaño & Edila Eudemia Herrera-Rodríguez & Angélica María Franco Ricaurte & Luis Enrique Perdomo Mejía, 2021. "Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies," Sustainability, MDPI, vol. 13(10), pages 1-18, May.

  6. Verbruggen, Sandra & Christiaens, Johan & Reheul, Anne-Mie & Van Caneghem, Tom, 2011. "Audit pricing in a reformed nonprofit market," Working Papers 2011/29, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.

    Cited by:

    1. Abdullah AL-Mutairi & Kamal Naser & Naser Al-Enazi, 2017. "An Empirical Investigation of Factors Affecting Audit Fees: Evidence from Kuwait," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 333-347, August.
    2. Rewczuk Karol & Modzelewski Piotr, 2019. "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 323-336, January.

  7. J. Christiaens & P. Van Cauwenberge & J. Rommel & -, 2010. "IPSAS 6 and 22: New Standards for Whole of Government Accounting?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/635, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Andreea CIRSTEA & Stefan Dragos CIRSTEA, 2015. "A Brief Analysis Of Public Sector Consolidated Financial Statements Researches," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 93-99, December.

  8. P. Everaert & L. Bouten & L. Van Liedekerke & L. De Moor & J. Christiaens, 2009. "Discovering patterns in corporate social responsibility (CSR) reporting: A transparent framework based on the Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/557, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Skruibytė Izolda, 2020. "The Problems of the Assessment of Corporate Social Responsibility in the International Context," Management of Organizations: Systematic Research, Sciendo, vol. 83(1), pages 93-112, June.
    2. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.

  9. S. Verbruggen & J. Christiaens & K. Milis, 2009. "Can resource dependence and coercive isomorphism explain nonprofit organizations’ compliance with reporting standards?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/616, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Morrow, Stephen & Robinson, Leigh, 2013. "The FTSE-British Olympic Association Initiative: A resource dependence perspective," Sport Management Review, Elsevier, vol. 16(4), pages 413-423.
    2. Luis Ignacio Álvarez-González & Nuria García-Rodríguez & María José Sanzo-Pérez, 2018. "Online Voluntary Transparency in Spanish Retail Firms. Measurement Index and CSR-Related Factors as Determinants," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
    3. Cristina Ortega-Rodríguez & Ana Licerán-Gutiérrez & Antonio Luis Moreno-Albarracín, 2020. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    4. Bert D'Espallier & Marek Hudon & Ariane Szafarz, 2016. "Aid Volatility and Social Performance in Microfinance," Working Papers CEB 16-015, ULB -- Universite Libre de Bruxelles.
    5. Tom Caneghem & Geert Campenhout, 2012. "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, vol. 39(2), pages 341-358, September.
    6. Verbruggen, Sandra & Christiaens, Johan, 2010. "Earnings Management in Nonprofit Organizations: Does Governmental Financing Play a Role?," Working Papers 2010/35, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    7. Verbruggen, Sandra & Christiaens, Johan & Reheul, Anne-Mie & Van Caneghem, Tom, 2011. "Audit pricing in a reformed nonprofit market," Working Papers 2011/29, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    8. Marie Bouchard & Damien Rousselière, 2018. "Does Gibrat's law hold among urban social economy enterprises? A research note on Montreal social economy," Economics Bulletin, AccessEcon, vol. 38(3), pages 1523-1540.
    9. Patrick Valéau, 2014. "Stages and Pathways of Development of Nonprofit Organizations: An Integrative Model," Post-Print hal-01243415, HAL.
    10. Seung Hoon Jang & Byung Ku Lee & Samuel A. Nelson, 2014. "Institutionalization Strategy Enhancing Firm Resources: Isomorphism from Firms and Its Strategic Implications," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 5(3), pages 1-9, August.
    11. Omondi-Ochieng, Peter, 2019. "Financial performance trends of United States Hockey Inc: a resource-dependency approach," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 24(48), pages 327-344.
    12. Amélia Carvalho & Marisa R. Ferreira & Sandra Lima, 2020. "Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 17(1), pages 41-58, March.
    13. Erin Chmelik & Martina Musteen & Mujtaba Ahsan, 2016. "Measures of Performance in the Context of International Social Ventures: An Exploratory Study," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 7(1), pages 74-100, March.

  10. J. Rommel & J. Christiaens, 2009. "Steering of Ministers and Departments: Coping Strategies of Agencies in Flanders," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/562, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Sandra Thiel & Zeger Wal, 2010. "Birds of a Feather? The Effect of Organizational Value Congruence on the Relationship Between Ministries and Quangos," Public Organization Review, Springer, vol. 10(4), pages 377-397, December.

  11. J. Christiaens & B. Reyniers, 2009. "Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/600, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Vincenzo Sforza, 2014. "Dialogue with standard setters," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 141-154.
    2. J. Christiaens & C. Vanhee & F. Manes-Rossi & N. Aversano, 2013. "The Effect of IPSAS on Reforming Governmental Financial Reporting: an International Comparison," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/845, Ghent University, Faculty of Economics and Business Administration.
    3. Andrei-Răzvan CRIȘAN, 2014. "Similarities And Dissimilarities Between The Romanian Public Accounting System And Ipsas 1 – Presentation Of Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 229-235, July.
    4. Oulasvirta Lasse Olavi, 2014. "Governmental Financial Accounting and European Harmonisation: Case Study of Finland," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 237-263, December.
    5. Andrei R. CRIŞAN, 2014. "Governmental Financial Reports: Between Variety And Integration," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 55-65, May.
    6. Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani, 2017. "The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 5-29.
    7. Andrei-Razvan CRISAN, 2016. "An Assessment Of The Transparency Level In Romanian Public Universities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 83-91, December.

  12. J. Christiaens & J. Rommel & A. Barton & P. Everaert, 2008. "Should All Capital Goods of Governments be Recognised as Assets in Financial Accounting?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 08/505, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
    2. Michal Svoboda, 2016. "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 5-16.
    3. Natalia Aversano & Ferdinando Di Carlo & Giuseppe Sannino & Paolo Tartaglia Polcini & Rosa Lombardi, 2020. "Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1892-1899, July.

  13. A. Decramer & J. Christiaens & A. Vanderstraeten, 2008. "Implementation Dynamics of Performance Management in Higher Education," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 08/528, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Nura Abubakar Allumi (PhD), 2015. "Performance Management System in Nigerian Higher Educational Institutions: Proffering a Double Mediation Model," Journal of Social Sciences (COES&RJ-JSS), , vol. 4(2), pages 828-840, April.

  14. P. Windels & J. Christiaens, 2007. "The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/451, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Nistor Cristina Silvia & Cistea Andreea, 2012. "The Implications Of Economic Globalization On Accounting Case Study Of Romania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(1), pages 203-216, june.
    2. Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina, 2009. "Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes," MPRA Paper 16850, University Library of Munich, Germany, revised 2009.
    3. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 11(3), pages 24-30, December.

  15. Everaert, Patricia & Bouten, Lies & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2007. "Voluntary disclosure of corporate social responsibility by Belgian listed firms: a content analysis of annual reports," Working Papers 2007/29, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.

    Cited by:

    1. Johannes M. Luetz & Elizabeth Nichols & Karen du Plessis & Patrick D. Nunn, 2023. "Spirituality and Sustainable Development: A Systematic Word Frequency Analysis and an Agenda for Research in Pacific Island Countries," Sustainability, MDPI, vol. 15(3), pages 1-14, January.
    2. Cristina Gianfelici & Andrea Casadei & Federica Cembali, 2018. "The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports," Journal of Business Ethics, Springer, vol. 150(2), pages 541-558, June.
    3. Hina Ismail & Muhammad A. Saleem & Sadaf Zahra & Muhammad S. Tufail & Rao Akmal Ali, 2021. "Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan," Sustainability, MDPI, vol. 13(20), pages 1-19, October.

  16. J. Rommel & J. Christiaens & C. Devos, 2005. "Rhetorics of Reform : The Case of New Public Management as a Paradigm Shift," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/354, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. J. Rommel & J. Christiaens, 2007. "Blocking and Accepting Steering from Ministers and Departments. Coping Strategies of Agencies in Flanders," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/431, Ghent University, Faculty of Economics and Business Administration.
    2. Daniel, Elizabeth & Myers, Andrew & Dixon, Keith, 2012. "Adoption rationales of new management practices," Journal of Business Research, Elsevier, vol. 65(3), pages 371-380.

  17. P. Windels & J. Christiaens, 2005. "Management Reform in Flemish Local Authorities: Testing the Institutional Framework," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/331, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. W. Bruggeman & P. Everaert & S. R. Anderson & Y. Levant, 2005. "Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/332, Ghent University, Faculty of Economics and Business Administration.
    2. M. Vanhoucke & B. Maenhout, 2005. "Characterisation and Generation of Nurse Scheduling Problem Instances," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/339, Ghent University, Faculty of Economics and Business Administration.
    3. Jan Lepoutre & Nikolay Dentchev & Aimé Heene, 2007. "Dealing With Uncertainties When Governing CSR Policies," Journal of Business Ethics, Springer, vol. 73(4), pages 391-408, July.
    4. Ooghe, H. & Spaenjers, C. & Pieter vandermoere, 2005. "Business failure prediction: simple-intuitive models versus statistical models," Vlerick Leuven Gent Management School Working Paper Series 2005-22, Vlerick Leuven Gent Management School.
    5. Maenhout, B. & Vanhoucke, M., 2006. "New computational results for the nurse scheduling problem: A scatter search algorithm," Vlerick Leuven Gent Management School Working Paper Series 2006-06, Vlerick Leuven Gent Management School.
    6. J. Albrecht & M. Neyt & T. Verbeke, 2005. "Bureaucratisation and the growth of health care expenditures in Europe," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/335, Ghent University, Faculty of Economics and Business Administration.
    7. L. Pozzi, 2005. "Income Uncertainty and Aggregate Consumption," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/334, Ghent University, Faculty of Economics and Business Administration.
    8. Dossche, Maarten & Everaert, Gerdie, 2005. "Measuring inflation persistence: a structural time series approach," Working Paper Series 495, European Central Bank.
    9. N. Geeroms & P. Van Kenhove & W. Verbeke, 2005. "Health Advertising to promote Fruit and Vegetable Intake: Application of need-related Health Audience Segmentation," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/336, Ghent University, Faculty of Economics and Business Administration.
    10. E. Labro & M. Vanhoucke, 2005. "A simulation analysis of interactions between errors in costing system design," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/333, Ghent University, Faculty of Economics and Business Administration.

  18. J. Christiaens & P. Windels & S. Vanslembrouck, 2004. "Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/277, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Sour, Laura, 2008. "Cuáles son los resultados del Presupuesto por Resultados [What the results of the Budget by Results Have Been]," MPRA Paper 50456, University Library of Munich, Germany.
    2. Ouda, H.A.G., 2005. "Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries : Problems and Requirements. With Special Focus on the Netherlands and Egypt," Other publications TiSEM dc37e60a-cd56-49a7-971f-6, Tilburg University, School of Economics and Management.

  19. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.

    Cited by:

    1. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    2. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? Evidence from Germany," Working Papers 06/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    3. Otniel Safkaur & Yohanis Sagrim, 2019. "Problems Affecting Financial Reporting Empiric Quality Good Governance Investigation," International Journal of Economics and Financial Issues, Econjournals, vol. 9(4), pages 241-249.
    4. B. Buylen & J. Christiaens, 2012. "Why do some party leaders in Flemish municipal councils get more acquainted with New Public Management principles than others ? An investigation into the impact of their individual characteristics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 12/821, Ghent University, Faculty of Economics and Business Administration.
    5. Aditya Wira Dianto & Khoirul Aswar, 2020. "Assessing Accrual Accounting Implementation in Cianjur Regency: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 13(1), pages 7-13, April.
    6. Khoirul Aswar & Siti Zabedah Saidin, 2018. "The Influencing Factors On The Level Of Accrual Accounting Adoption: A Conceptual Approach," Romanian Economic Business Review, Romanian-American University, vol. 13(2), pages 30-36, June.
    7. Otniel Safkaur & Nunuy Nur Afiah & Sugiono Poulus & Muhammad Dahlan, 2019. "The Effect of Quality Financial Reporting on Good Governance," International Journal of Economics and Financial Issues, Econjournals, vol. 9(3), pages 277-286.
    8. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 11(3), pages 24-30, December.

Articles

  1. Anschi De Wolf & Johan Christiaens & Natalia Aversano, 2021. "Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)," Public Money & Management, Taylor & Francis Journals, vol. 41(4), pages 325-335, May.

    Cited by:

    1. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.

  2. Giuseppe Nicolo’ & Francesca Manes-Rossi & Johan Christiaens & Natalia Aversano, 2020. "Accountability through intellectual capital disclosure in Italian Universities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1055-1087, December.

    Cited by:

    1. Luc Salemans & Tjerk Budding, 2022. "Operationalizing public value in higher education: the use of narratives as an alternative for performance indicators," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 337-363, June.
    2. Gianluca Zanellato & Adriana Tiron-Tudor, 2021. "Toward a Sustainable University: Babes-Bolyai University Goes Green," Administrative Sciences, MDPI, vol. 11(4), pages 1-20, November.
    3. Giuseppe Nicolò & Natalia Aversano & Giuseppe Sannino & Paolo Tartaglia Polcini, 2021. "Investigating Web-Based Sustainability Reporting in Italian Public Universities in the Era of Covid-19," Sustainability, MDPI, vol. 13(6), pages 1-12, March.
    4. Letizia Lo Presti & Giulio Maggiore & Vittoria Marino & Riccardo Resciniti, 2024. "Inclusion and social justice in sustainable higher education: An integrated perspective through the lens of public engagement," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(3), pages 771-809, September.
    5. Nicolò, Giuseppe & Raimo, Nicola & Polcini, Paolo Tartaglia & Vitolla, Filippo, 2021. "Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities," Evaluation and Program Planning, Elsevier, vol. 88(C).
    6. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    7. Silvia Iacuzzi & Rubens Pauluzzo, 2024. "Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 1117-1149, December.
    8. Paola Ramassa & Francesco Avallone & Alberto Quagli, 2024. "Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 507-542, June.
    9. Wasim ul Rehman & Faryal Jalil & Omur Saltik & Suleyman Degirmen & Mustafa Bekmezci, 2024. "Leveraging Strategic Innovation and Process Capabilities for Intellectual Capital Initiative Performance of Higher Education Institutes (HEIs): A Knowledge-Based Perspective," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 4161-4202, March.
    10. Aleksandra Szewieczek & Beata Dratwińska-Kania & Aleksandra Ferens, 2021. "Business Model Disclosure in the Reporting of Public Companies—An Empirical Study," Sustainability, MDPI, vol. 13(18), pages 1-27, September.
    11. Antonello Garzoni & Vitiana L'Abate & Nicola Raimo & Filippo Vitolla, 2024. "Exploring online sustainability disclosure in the healthcare industry: Evidence from best international hospitals," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 2669-2682, May.

  3. Roets, Bart & Verschelde, Marijn & Christiaens, Johan, 2018. "Multi-output efficiency and operational safety: An analysis of railway traffic control centre performance," European Journal of Operational Research, Elsevier, vol. 271(1), pages 224-237.
    See citations under working paper version above.
  4. Katrien Kestens & Philippe Van Cauwenberge & Johan Christiaens, 2012. "The Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs," Environment and Planning C, , vol. 30(2), pages 228-247, April.

    Cited by:

    1. Kathleen Andries & Martine Cools & Steve Van Uytbergen, 2017. "To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 531-559, July.
    2. Dave Goyvaerts & Annelies Roggeman, 2020. "The Impact of Thin Capitalization Rules on Subsidiary Financing: Evidence from Belgium," De Economist, Springer, vol. 168(1), pages 23-51, March.
    3. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, February.
    4. Cao, Yifei & Whyte, Kemar, 2022. "Corporate Tax Shields and Capital Structure: Levelling the Playing Field in Debt vs Equity Finance," National Institute of Economic and Social Research (NIESR) Discussion Papers 542, National Institute of Economic and Social Research.
    5. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    6. Annelies Roggeman & Isabelle Verleyen & Philippe Van Cauwenberge & Carine Coppens, 2014. "Impact of a Common Corporate Tax Base on the effective tax burden in Belgium," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(3), pages 530-543, June.
    7. Meki, Muhammad, 2023. "Levelling the debt–equity playing field: Evidence from Belgium," European Economic Review, Elsevier, vol. 151(C).
    8. Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.

  5. Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
    See citations under working paper version above.
  6. Jan Rommel & Johan Christiaens, 2009. "Steering From Ministers and Departments," Public Management Review, Taylor & Francis Journals, vol. 11(1), pages 79-100, January.

    Cited by:

    1. Sandra Thiel & Zeger Wal, 2010. "Birds of a Feather? The Effect of Organizational Value Congruence on the Relationship Between Ministries and Quangos," Public Organization Review, Springer, vol. 10(4), pages 377-397, December.
    2. Astrid Molenveld & Koen Verhoest & Jan Wynen, 2021. "Why public organizations contribute to crosscutting policy programs: the role of structure, culture, and ministerial control," Policy Sciences, Springer;Society of Policy Sciences, vol. 54(1), pages 123-154, March.

  7. Giuseppe Grossi & Susan Newberry & Andreas Bergmann & Daniel Bietenhader & Torbjörn Tagesson & Johan Christiaens & Philippe Van Cauwenberge & Jan Rommel, 2009. "Theme: Whole of government accounting— international trends," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 209-218, July.

    Cited by:

    1. Zivanai Mazhambe, 2020. "International Public Sector Accounting Standards (IPSASS) Application of Consolidated Financial Statements (CFS) In Africa Government Accounting Systems," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(9), pages 194-197, September.
    2. Alessandro Lombrano & Luca Zanin, 2013. "IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 429-436, November.
    3. Jones Rowan & Caruana Josette, 2014. "A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 265-282, December.
    4. Carolyn J. Cordery & Kevin Simpkins, 2016. "Financial reporting standards for the public sector: New Zealand's 21st-century experience," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 209-218, April.

  8. Johan Christiaens, 2004. "Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 743-770.

    Cited by:

    1. Oulasvirta, Lasse, 2014. "The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 272-285.
    2. J. Christiaens & J. Rommel & A. Barton & P. Everaert, 2008. "Should All Capital Goods of Governments be Recognised as Assets in Financial Accounting?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 08/505, Ghent University, Faculty of Economics and Business Administration.
    3. Mitu Ina & Tiron Tudor Adriana, 2013. "Public Sector Combinations: A New Challenge For Ipsasb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 540-549, December.
    4. Luciano Marchi & Stefano Marasca & Marco Giuliani, 2013. "Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 99-113.
    5. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    6. Hasina Rasolonjatovo & Evelyne Lande & Victor Harison, 2015. "Active asset management: feasibility in Malagasy municipalities," Public Money & Management, Taylor & Francis Journals, vol. 35(6), pages 417-422, November.
    7. Alexandre Rambaud & Jacques Richard, 2016. "The " Triple Depreciation Line " (TDL) accounting model and its application to the Human Capital," Working Papers hal-01260004, HAL.
    8. Antonella Paolini & Michela Soverchia, 2013. "Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
    9. Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.

  9. Johan Christiaens & Séverine Hermans, 2002. "La réforme comptable dans les communes flamandes: une étude empirique des comptes annuels," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(1), pages 91-115.

    Cited by:

    1. J. Christiaens & C. Vanhee, 2003. "Capital Assets in Governmental Accounting Reforms," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 03/207, Ghent University, Faculty of Economics and Business Administration.

  10. Johan Christiaens, 1999. "Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 803-804.

    Cited by:

    1. Manuel Pedro Rodríguez Bolívar, 2017. "Policy makers’ perceptions on the transformational effect of Web 2.0 technologies on public services delivery," Electronic Commerce Research, Springer, vol. 17(2), pages 227-254, June.
    2. Tiron Tudor, Adriana & Blidisel, Rodica, 2007. "Romanian accrual accounting experience in public higher education sector," MPRA Paper 6691, University Library of Munich, Germany, revised 19 Dec 2007.
    3. Syarifuddin, 2018. "Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia," GATR Journals afr160, Global Academy of Training and Research (GATR) Enterprise.
    4. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    5. Raffaele TREQUATTRINI & Fabio NAPPO & Alessandra LARDO, 2015. "Accrual Accounting in the Italian Higher Education System: A Case Study," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(24), pages 6-25, June.
    6. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
    7. Khoirul Aswar & Siti Zabedah Saidin, 2018. "The Influencing Factors On The Level Of Accrual Accounting Adoption: A Conceptual Approach," Romanian Economic Business Review, Romanian-American University, vol. 13(2), pages 30-36, June.
    8. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    9. Isabella Mozzoni & Simone Fanelli & Antonello Zangrandi, 2017. "Il confronto di performance economico-finanziarie nelle Universit?: un possibile modello di analisi per indici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 91-112.
    10. Ouda, H.A.G., 2005. "Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries : Problems and Requirements. With Special Focus on the Netherlands and Egypt," Other publications TiSEM dc37e60a-cd56-49a7-971f-6, Tilburg University, School of Economics and Management.
    11. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 11(3), pages 24-30, December.
    12. Tiron Tudor, Adriana & Blidisel, Rodica, 2007. "Accrual Accounting Experience In The Romanian Public Higher Education Sector," MPRA Paper 6690, University Library of Munich, Germany, revised 13 Jan 2008.

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