Walter Aerts

3.9k total citations · 1 hit paper
53 papers, 2.9k citations indexed

About

Walter Aerts is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, Walter Aerts has authored 53 papers receiving a total of 2.9k indexed citations (citations by other indexed papers that have themselves been cited), including 42 papers in Accounting, 20 papers in Finance and 17 papers in Strategy and Management. Recurrent topics in Walter Aerts's work include Auditing, Earnings Management, Governance (37 papers), Corporate Finance and Governance (22 papers) and Financial Markets and Investment Strategies (19 papers). Walter Aerts is often cited by papers focused on Auditing, Earnings Management, Governance (37 papers), Corporate Finance and Governance (22 papers) and Financial Markets and Investment Strategies (19 papers). Walter Aerts collaborates with scholars based in Belgium, China and Netherlands. Walter Aerts's co-authors include Denis Cormier, Michel Magnan, Raf Orens, Marie‐Josée Ledoux, Nadine Lybaert, Cheng Peng, Shuyu Zhang, Bernard De Clerck, Tom Van Caneghem and Huifeng Pan and has published in prestigious journals such as Expert Systems with Applications, Ecological Economics and Accounting Organizations and Society.

In The Last Decade

Walter Aerts

48 papers receiving 2.6k citations

Hit Papers

Media legitimacy and corporate environmental communication 2008 2026 2014 2020 2008 100 200 300 400 500

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Walter Aerts Belgium 22 1.9k 1.5k 842 340 320 53 2.9k
Daniel Zéghal Canada 25 2.1k 1.1× 2.4k 1.6× 378 0.4× 344 1.0× 345 1.1× 90 3.4k
Roger Simnett Australia 27 2.4k 1.3× 3.2k 2.1× 697 0.8× 409 1.2× 301 0.9× 96 4.4k
Albert Danso United Kingdom 28 1.3k 0.7× 818 0.5× 629 0.7× 198 0.6× 547 1.7× 64 2.4k
Gary F. Peters United States 27 2.2k 1.2× 4.2k 2.8× 533 0.6× 556 1.6× 407 1.3× 54 5.0k
Parthiban David United States 19 1.5k 0.8× 2.1k 1.4× 324 0.4× 437 1.3× 636 2.0× 29 3.0k
F.H.M. Verbeeten Netherlands 14 1.0k 0.6× 643 0.4× 519 0.6× 147 0.4× 196 0.6× 37 2.0k
Hervé Stolowy France 25 1.7k 0.9× 2.4k 1.6× 254 0.3× 442 1.3× 234 0.7× 87 3.2k
Mohammad Badrul Muttakin Australia 24 2.2k 1.2× 2.0k 1.3× 772 0.9× 171 0.5× 260 0.8× 43 3.0k
Kamran Ahmed Australia 33 2.0k 1.1× 3.1k 2.1× 230 0.3× 466 1.4× 269 0.8× 103 3.7k
Robert W. Ingram United States 20 942 0.5× 1.3k 0.8× 467 0.6× 368 1.1× 492 1.5× 54 2.3k

Countries citing papers authored by Walter Aerts

Since Specialization
Citations

This map shows the geographic impact of Walter Aerts'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 Walter Aerts with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Walter Aerts more than expected).

Fields of papers citing papers by Walter Aerts

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Walter Aerts. 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 Walter Aerts. The network helps show where Walter Aerts may publish in the future.

Co-authorship network of co-authors of Walter Aerts

This figure shows the co-authorship network connecting the top 25 collaborators of Walter Aerts. A scholar is included among the top collaborators of Walter Aerts based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Walter Aerts. Walter Aerts is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Zhang, Shuyu, et al.. (2023). Plus Token and investor searching behaviour – A cryptocurrency Ponzi scheme. Accounting and Finance. 63(4). 4713–4728. 14 indexed citations
2.
Zhang, Shuyu, et al.. (2021). Positive tone and initial coin offering. Accounting and Finance. 62(2). 2237–2266. 15 indexed citations
3.
Aerts, Walter, et al.. (2021). Value relevance of peer-based benchmarking of discretionary expenses and business strategy. Applied Economics. 53(32). 3694–3714. 2 indexed citations
4.
Zhang, Shuyu, et al.. (2020). Does policy uncertainty of the blockchain dampen ICO markets?. Accounting and Finance. 61(S1). 1625–1637. 13 indexed citations
5.
Zhang, Shuyu, Walter Aerts, Liping Lu, & Huifeng Pan. (2019). Readability of token whitepaper and ICO first-day return. Economics Letters. 180. 58–61. 43 indexed citations
6.
Clerck, Bernard De, et al.. (2016). The Readability of Sustainability Reporting and its Interaction with Company Performance. Ghent University Academic Bibliography (Ghent University).
7.
8.
Saorín, Encarna Guillamón, Beatriz García Osma, & Walter Aerts. (2016). Earnings Management and Impression Management. SSRN Electronic Journal. 3 indexed citations
9.
Wee, Marvin, et al.. (2016). Factors affecting preparers' and auditors' judgements about materiality and conciseness in integrated reporting. Other publications TiSEM. 7 indexed citations
10.
Clerck, Bernard De, et al.. (2016). Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP. International Journal of Business Communication. 57(1). 52–85. 58 indexed citations
11.
Aerts, Walter & Cheng Peng. (2012). Self-serving causal disclosures and short-term IPO valuation – evidence from China. Accounting and Business Research. 42(1). 49–75. 11 indexed citations
12.
Aerts, Walter & Cheng Peng. (2011). Causal disclosures on earnings and earnings management in an IPO setting. Journal of Accounting and Public Policy. 30(5). 431–459. 43 indexed citations
13.
Street, Donna L., et al.. (2010). Factors affecting MD & A disclosures by SEC registrants preparers' view regarding the IASB's management commentary exposure draft. 1–10. 1 indexed citations
14.
Aerts, Walter, Geert Van Campenhout, & Tom Van Caneghem. (2007). Clustering in dividends: Do managers rely on cognitive reference points?. Journal of Economic Psychology. 29(3). 276–284. 17 indexed citations
15.
Aerts, Walter, Denis Cormier, & Michel Magnan. (2007). The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes. Corporate Governance An International Review. 15(6). 1301–1329. 61 indexed citations
16.
Aerts, Walter, Denis Cormier, Irene M. Gordon, & Michel Magnan. (2006). Performance disclosure on the web: an exploration of the impact of managers¿ perceptions of stakeholder concerns. Repositorio Institucional de la Universidad de Huelva (Universidad de Huelva). 6(12). 159–194. 21 indexed citations
17.
Aerts, Walter, Denis Cormier, & Michel Magnan. (2006). The association between web-based socio-economic disclosure and financial analyst behaviour under different governance regimes.
18.
Aerts, Walter, Denis Cormier, & Michel Magnan. (2006). Intra-industry imitation in corporate environmental reporting: An international perspective. Journal of Accounting and Public Policy. 25(3). 299–331. 250 indexed citations
19.
Aerts, Walter, et al.. (2001). Listing status of the firm as motivational factor for attributional search in annual reporting. Brussels economic review. 17. 91–127. 2 indexed citations
20.
Aerts, Walter. (2001). Inertia in the attributional content of annual accounting narratives. European Accounting Review. 10(1). 3–32. 95 indexed citations

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.

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