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Annelies Renders (A.H.K.)

Research profile

My research focuses on the unintended consequences of accounting rules and choices. I find it extremely important to investigate under which conditions accounting rules and choices result in accounting failures. This issue is at the heart of accounting and many of the recent debates.

Research projects

Impink J., Paananen M. and Renders A. (2018). Increases in Disclosure Regulation: Is less actually more? (https://github.com/JoostImpink/regulation-induced-disclosures). 

Renders A., Smeets B., Vanstraelen A. and P. Vorst. (2018). Relevance versus Reliability: Industry Specialist Auditors and Accrual Informativeness. 

Hamers L., Renders A. and P. Vorst (2018). Firm Life Cycle, Heterogeneity in Investor Beliefs, and Stock Price Crash Risk. 

Fiechter P., Novotny-Farkas Z. and Renders A. (2018). Discretionary measurement of Level 3 fair values during the 2008 Financial Crisis.

Dierynck B. and Renders A. (2018). An Empirical Test of the Effect of Outrage Costs on CEO Compensation Level.

Dierynck B., Renders A., and Yang L. (2018). Do CSR firms walk their talk? Analysis of firing decisions of US firms.

Grabner I., Renders A. and Yang L. (2018). Are CSR disclosures and the use of CSR-based performance measures in CEO annual incentive contracts substitutes or complements?

Hamers L., Renders A. and Vorst P. (2018). Analyst Forecasts and the Firm Life Cycle.

Peek E., Renders A. and Vorst P. (2018). The real effects of analyst forecasts: Evidence from cost behavior.

Renders A., Smeets B., Vanstraelen A. andVorst P. (2018). On the pricing of earnings in mergers and acquisitions.

Key publications
Dierynck, B., Landsman, W., & Renders, A. H. K. (2012). Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms. Accounting Review, 87(4), 1219-1246. https://doi.org/10.2308/accr-50153
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Paanaanen, M., Renders, A. H. K., & Shima, K. (2012). The amendment of IAS 39: Determinants of reclassification behavior and capital market consequences. Journal of Accounting, Auditing & Finance, 27(2), 208-235. https://doi.org/10.1177/0148558X11409151
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Renders, A. H. K., & Gaeremynck, A. (2012). Corporate Governance, Principal-Principal Agency Conflicts, and Firm Value in European Listed Companies. Corporate Governance-an international review, 20(2), 125-143. https://doi.org/10.1111/j.1467-8683.2011.00900.x
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Renders, A. H. K. (2006). Corporate Governance in Europe: the relation with accounting standards choice, performance, and benefits of control. [Doctoral Thesis, Katholieke Universiteit Leuven].
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Paananen, M., Renders, A., & Blomkvist, M. (2016). Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms. Accounting in Europe, 13(1), 21-42. Article 1. https://doi.org/10.1080/17449480.2016.1156240
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Fiechter, P., Landsman, W. R., Peasnell, K., & Renders, A. (2017). The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status. Review of Accounting Studies, 22(4), 1698-1731. https://doi.org/10.1007/s11142-017-9419-x
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Recent publications
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Other publications

Fiechter P., Landsman W., Peasnell K. and Renders A. (2017). Gambling on Future Fair Value Gains: Why Too-Important-to-Fail Banks in Europe Elected Not to Use the IFRS Option to Reclassify Financial Assets in 2008. Unconditionally accepted for publication in Review of Accounting Studies (already online available).

Lubberink M. and Renders A. (2017). Are banks’ below-par debt repurchases a cause for prudential concern? Unconditionally accepted for publication in Journal of Accounting, Auditing, and Finance.