Raf Orens
Impact in
- Accounting top 2%
- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Strategy and Management top 2%
- Corporate Social Responsibility Reporting
- Intellectual Capital and Performance Analysis
- Financial Reporting and Valuation Research
Papers in
- Accounting 20
- Auditing, Earnings Management, Governance 17
- Corporate Finance and Governance 14
- Corporate Taxation and Avoidance 5
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- Financial Reporting and Valuation Research 7
- Intellectual Capital and Performance Analysis 3
- Co-authors
- Nadine LybaertWalter AertsAnn JorissenAnne‐Mie ReheulDenis CormierTensie SteijversJulie DekkerMieke Jans
- Journals
- Accounting in Europe (3 papers)Journal of Accounting and Public Policy (1 paper)Journal of Business Finance & Accounting (1 paper)European Management Journal (1 paper)Accounting and Business Research (1 paper)
- Partner nations
- BelgiumNetherlandsUnited States
In The Last Decade
Raf Orens
25 papers receiving 755 citations
Peers
Comparison fields: 5 of 43
- Accounting 613
- Strategy and Management 472
- Management Information Systems 135
- Finance 110
- Public Administration 29
Countries citing papers authored by Raf Orens
This map shows the geographic impact of Raf Orens's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Raf Orens with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Raf Orens more than expected).
Fields of papers citing papers by Raf Orens
This network shows the impact of papers produced by Raf Orens. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Raf Orens. The network helps show where Raf Orens may publish in the future.
Co-authors
The 12 scholars most cited alongside Raf Orens, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.
All Works
| # | Work | ||
|---|---|---|---|
| 1 | 2025 | 2 | |
| 2 | 2024 | 0 | |
| 3 | 2016 | 52 | |
| 4 | Disclosure of Non-Financial Information: Relevant to Financial Analysts? | 2013 | 6 |
| 5 | 2013 | 70 | |
| 6 | 2013 | 99 | |
| 7 | 2011 | 37 | |
| 8 | 2010 | 3 | |
| 9 | 2010 | 11 | |
| 10 | Voluntary adoption of international financial reporting standards in private firms: The German case | 2010 | 1 |
| 11 | 2010 | 124 | |
| 12 | Geographical and stakeholder diversity in constituents' formal participation in the due process of international accounting standard setting: A longitudinal analysis over the period 1995-2007 | 2010 | 1 |
| 13 | Lobbying towards the IASB: a multi-issue analysis of the participation in the due process of standard setting | 2009 | 1 |
| 14 | 2009 | 161 | |
| 15 | A longitudinal analysis of constituent parties’ participation in the due process of international accounting standard setting: A comparative study over the period 1995-2007 | 2008 | 1 |
| 16 | De rapportering van informatie over het intellectueel kapitaal in Belgische IPO-prospectussen | 2008 | 1 |
| 17 | Analysts' earnings forecasts and non-financial disclosures | 2008 | 9 |
| 18 | Provisions: A tool for earnings management | 2005 | 3 |
| 19 | The relation between disclosure quality, income smoothing and earnings' timeliness | 2005 | 3 |
| 20 | The use of non-financial information by financial analysts: A content analysis approach | 2004 | 5 |
About Raf Orens
Raf Orens is a scholar working on Accounting, Strategy and Management, Finance, Management Information Systems and Organizational Behavior and Human Resource Management, having authored 26 papers that have together received 815 indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (17 papers), Corporate Finance and Governance (14 papers), Financial Reporting and Valuation Research (7 papers), Corporate Taxation and Avoidance (5 papers), Intellectual Capital and Performance Analysis (3 papers), Financial Markets and Investment Strategies (2 papers), Family Business Performance and Succession (2 papers) and Accounting and Organizational Management (2 papers). The work is most often cited by research in Accounting (613 citations), Strategy and Management (472 citations), Management Information Systems (135 citations), Finance (110 citations) and Public Administration (29 citations). Raf Orens has collaborated with scholars based in Belgium, Netherlands and United States. Frequent co-authors include Nadine Lybaert, Walter Aerts, Ann Jorissen, Anne‐Mie Reheul, Denis Cormier, Tensie Steijvers, Julie Dekker, Mieke Jans, Annelies Renders and Robert K. Larson. Their work appears in journals such as Accounting in Europe, Journal of Accounting and Public Policy, Journal of Business Finance & Accounting, European Management Journal and Accounting and Business Research.
Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.