Top Publications

Top Publications

2016
Eskenazi, P.I., Hartmann, F.G.H. & Rietdijk, W.J.R. Why Controllers Compromise on their Fiduciary Duties: EEG Evidence on the Role of the Human Mirror Neuron System. Accounting, Organizations and Society, 50 (April), 41-50. doi: http://dx.doi.org/10.1016/j.aos.2016.02.003
Kramer, S., Maas, V.S. & Rinsum, M. van Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Forthcoming. Management Accounting Research.
Voussem, L., Kramer, S. & Schaeffer, U. Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets. Management Accounting Research, 30 (March), 32-46. doi: http://dx.doi.org/10.1016/j.mar.2015.10.001
Bol, J., Kramer, S. & Maas, V.S. How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency. Forthcoming. Accounting, Organizations and Society, Accepted. doi: http://dx.doi.org/10.1016/j.aos.2016.01.001
2015
Rinsum, M. van Discussion of "Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence". Contemporary Accounting Research, 32 (1), 160-168. doi: http://dx.doi.org/10.1111/1911-3846.12100
2014
De Jong, Abe, Mertens, Gerard, Van der Poel, Marieke & Dijk, Ronald van How does earnings management influence investors' perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies, 19 (2), 606-627. doi: http://dx.doi.org/10.1007/s11142-013-9250-y
Kramer, S. & Hartmann, F.G.H. How Top-Down and Bottom-Up Budgeting affect Budget Slack and Performance through Social and Economic Exchange. Abacus, 50 (3), 314-340. doi: http://dx.doi.org/http://dx.doi.org/10.1111/abac.12032
Mahlendorf, M., Kleinschmit, F. & Perego, P.M. Relational effects of relative performance information: the role of professional identity. Accounting, Organizations and Society, 39 (5), 331-347. doi: http://dx.doi.org/10.1016/j.aos.2014.05.001
Kolk, A. & Perego, P.M. Sustainable bonuses: Sign of corporate responsibility or window dressing? Journal of Business Ethics, 119 (1), 1-15. doi: http://dx.doi.org/10.1007/s10551-012-1614-x
Shen, R., Tang, Y & Chen, G When the Role Fits: Firm Status and Corporate Takeovers. Strategic Management Journal, 35 (13), 2012-2030. doi: http://dx.doi.org/10.1002/smj.2194
De Jong, A., Hooghiemstra, R.B.H. & Rinsum, M. van To accept or reject an offer to join the board: Dutch evidence. Long Range Planning, 47 (5), 262-276. doi: http://dx.doi.org/10.1016/j.lrp.2012.06.001
2013
Hartmann, F.G.H., Perego, P.M. & Young, A. Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. Abacus, 49 (4), 539-563. doi: http://dx.doi.org/10.1111/abac.12018
Hilary, G. & Shen, R. The Role of analysts in intra-industry information transfer. The Accounting Review, 88 (4), 1265-1287. doi: http://dx.doi.org/10.2308/accr-50437
Peek, E., Meuwissen, R., Moers, F. & Vanstraelen, A. Comparing Abnormal Accruals Estimates across Samples: An International Test. The European Accounting Review, 22 (3), 533-572. doi: http://dx.doi.org/10.1080/09638180.2012.746518
Maas, V.S. & Rinsum, M. van How Control System Design Influences Performance Misreporting. Journal of Accounting Research, 51 (5), 1159-1186. doi: http://dx.doi.org/10.1111/1475-679X.12025
Whiteman, G.M., Walker, B. & Perego, P.M. Planetary Boundaries: Ecological Foundations for Corporate Sustainability. Journal of Management Studies, 50 (2), 307-336. doi: http://dx.doi.org/10.1111/j.1467-6486.2012.01073.x
2012
Perego, P.M. & Kolk, A. Multinationals' accountability on sustainability: the evolution of third party assurance of sustainability reports. Journal of Business Ethics, 110 (2), 173-190. doi: http://dx.doi.org/10.1007/s10551-012-1420-5
Hartmann, F.G.H. & Slapnicar, S. The perceived fairness of performance evaluation: The role of uncertainty. Management Accounting Research, 23 (1), 17-33. doi: http://dx.doi.org/10.1016/j.mar.2011.10.004
Maas, V.S., Rinsum, M. van & Towry, K.L. In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. The Accounting Review, 87 (2), 617-644. doi: http://dx.doi.org/10.2308/accr-10205
Fu, R., Kraft, A. & Zhang, H. Financial reporting frequency, information asymmetry and the cost of equity. Journal of Accounting and Economics, 54 (2-3), 132-149. doi: http://dx.doi.org/10.1016/j.jacceco.2012.07.003
2011
Matusmoto, D., Pronk, M. & Roelofsen, E.M. What Makes Conference Calls Useful? The Information Content of Managers¿ Presentations and Analysts¿ Discussion Sessions. The Accounting Review, 86 (4), 1383-1414. doi: http://dx.doi.org/10.2308/accr-10034
2010
Cuijpers, R.J.R. & Peek, E. Reporting frequency, information precision and private information acquisition. Journal of Business Finance and Accounting, 37 (1/2), 27-59. doi: http://dx.doi.org/10.1111/j.1468-5957.2009.02180.x
Peek, E., Cuijpers, R.J.R. & Buijink, W.F.J. Creditors' and shareholders' reporting demands in public versus private Firms: Evidence from Europe. Contemporary Accounting Research, 27 (1), 49-91. doi: http://dx.doi.org/10.1111/j.1911-3846.2010.01001.x
Hollander, S., Pronk, M. & Roelofsen, E.M. Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls. Journal of Accounting Research, 48 (3), 531-563. doi: http://dx.doi.org/10.1111/j.1475-679X.2010.00365.x
Koning, M., Roosenboom, P.G.J. & Mertens, G.M.H. The impact of media attention on the use of alternative earnings measures. Abacus, 46 (3), 258-288. doi: http://dx.doi.org/10.1111/j.1467-6281.2010.00319.x
Hartmann, F.G.H., Naranjo-Gil, D. & Perego, P.M. The effects of leadership styles and use of performance measures on managerial behavior. The European Accounting Review, 19 (2), 275-310. doi: http://dx.doi.org/10.1080/09638180903384601