CIMAC Research Publications

Aerts W. (1994). “On the use of accounting logic as an explanatory category in narrative accounting disclosures”, Accounting, Organizations and Society, Vol. 19 No. 4/5, pp. 337-353. [download here]

Aerts W. (2001). “Inertia in the attributional content of annual accounting narratives”, European Accounting Review, Vol. 10 No. 1, pp. 1-31. [download here]

Aerts, W. (2005). “Picking up the pieces: Impression management in retrospective framing of accounting outcomes”, Accounting, Organizations and Society, Vol. 30 no. 6, pp. 493-517. [download here]

Aerts, W., Van Campenhout, G. and Van Caneghem, T. (2008). “Clustering in dividends: Do managers rely on cognitive reference points?”, Journal of Economic Psychology, Vol. 29, pp. 276-284. [download here]

Aerts, W. and Cormier, D. (2009). “Media legitimacy and corporate environmental communication”, Accounting, Organizations and Society, Vol. 34 No. 1, pp. 1-27. [download here]

Aerts, W. and Tarca, A. (2010). “Financial performance explanations and institutional setting”, Accounting and Business Research, Vol 40 No. 5, pp. 421-450. [download here]

Aerts, W. and Cheng, P. (2011). “Causal disclosures on earnings and earnings management in an IPO setting”, Journal of Accounting and Public Policy, Vol. 30 No. 5, pp. 431-459. [download here]

Aerts, W. and Cheng, P. (2012). “Self-serving causal disclosures on earnings and short-term IPO valuation – Evidence from Chinese initial public offerings”, Accounting and Business Research, 42 (1), pp. 49-75. [download here]

Beelitz, A. and Merkl-Davies, D. M., “Using discourse to restore organisational legitimacy: ‘CEO-speak’ after an incident in a German nuclear power plant”, Journal of Business Ethics, Vol. 108 No.1 (2012), pp. 101-120. [download here ]

Brennan, Niamh M., Daly, C.A. and Harrington, C.S. (2010), “Rhetoric, Argument and Impression Management in Hostile Takeover Defence Documents,” British Accounting Review, Vol. 42 No. 4, pp. 253-268. [download here]

Brennan, Niamh M., Guillamon-Saorin, E. and Pierce, A. (2009), “Impression Management: Developing and Illustrating A Scheme of Analysis for Narrative Disclosures – A Methodological Note”, Accounting, Auditing and Accountability Journal, Vol. 22 No 5, pp. 789-832. [download here]

Brennan, N. M. and Merkl-Davies, D.M., “Accounting Narratives and Impression management”, In: Jackson, L., Davison, J., and Craig, R. (eds.), Routledge Companion to Communication in Accounting. Routledge: forthcoming. [download here]

Brennan, N. M., Merkl-Davies, D. M. and Beelitz, A., ‘“Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interactions between Organisations and their Audiences”, Working Paper.

Craig, R.J. and Brennan, Niamh M. (2012), "An Exploration of the relationship between Language Choice in CEO Letters to Shareholders and Corporate Reputation,” Accounting Forum, Vol. 36 No. 3, pp. 166-177. [download here]

Dargenidou C., Jaafar, A., and McLeay, S. (2010), “What Drives the Earnings Quality of Firms that Cross-list in the European Markets?”, Working Paper.

Hodgkinson, L., Wells, J. H., Merkl-Davies, D. M. and Williams, G., “Executive Share Option Backdating in the UK: Empirical Evidence”, Working Paper.

Merkl-Davies, D. M. and Brennan, N. M. (2007), “Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?”, Journal of Accounting Literature, Vol. 26, pp. 116-196. [download here]

Merkl-Davies, D. M. and Brennan, N. M. (2011), “A Conceptual Framework of Impression Management: New insights from psychology, sociology, and critical perspectives”, Accounting and Business Research, in press. [download here]

Merkl-Davies, D. M., Brennan, N. M., and McLeay, S. J. (2011), “Impression management and retrospective sense-making in corporate narratives: A social psychology perspective”, Accounting, Auditing and Accountability Journal, Vol. 24 No. 3, pp. 315-344. [download here]

Merkl-Davies, D. M. and Koller, V., “‘Metaphoring’ people out of this world: A Critical Discourse Analysis chairman’s statement of a UK defence firm”, Accounting Forum, Vol. 36 No. 3, pp. 178-193. [download here]

Mouselli, S., Jaafar, A., and Hussainey, K., “Accruals Quality vis-à-vis Disclosure Quality: Substitutes or Complements?”, British Accounting Review, forthcoming.

Mouselli, S., Jaafar, A., and Goddard, J. (2010), "Is Accruals Quality Priced in the UK?", Working Paper.

Tarca, A., Street, D.L. and Aerts, W. (2011). “Factors affecting MDandA disclosures by SEC registrants: Views of practitioners”, Journal of International Accounting, Auditing and Taxation, Vol. 20 No. 1, pp. 45-59. [download here]