• Activity-based budgeting - Part II

      Cooper, Robin; Slagmulder, Regine; Cooper, Robin; Slagmulder, Regine (2000)
    • Activity-based cost management system architecture - Part III

      Cooper, Robin; Slagmulder, Regine; Cooper, Robin; Slagmulder, Regine (2000)
    • Activity-Based Costing in complex and dynamic environments - The emergence of Time-Driven ABC

      Bruggeman, Werner; Moreels, Kris; Bruggeman, Werner; Moreels, Kris (Verlag Franz Vahlen, 2004)
    • Activity-based costing voor continue verbetering

      Waeytens, Dominique; Bruggeman, Werner; Theeuwes, J.; Waeytens, Dominique; Bruggeman, Werner; Theeuwes, J. (Erasmus Universiteit Rotterdam, 1993)
    • Aggregation of linear models for panel data

      Veredas, David; Petkovic, Alex; Veredas, David; Petkovic, Alex (2010)
    • An Evaluation of Vendor Selection Models from a Total Cost of Ownership Perspective

      Roodhooft, Filip; Degraeve, Zeger; Labro, Eva; Roodhooft, Filip; Degraeve, Zeger; Labro, Eva (2000)
    • Analyse van de sociale balans in België: resultaten 1996-1999

      Ooghe, Hubert; Balcaen, Sofie; Ooghe, Hubert; Balcaen, Sofie (2001)
    • Antecedents of Time to Completion in Mergers and Acquisitions

      Luypaert, Mathieu; De Maeseneire, Wouter; Luypaert, Mathieu; De Maeseneire, Wouter (2015)
      Literature on mergers and acquisitions (M&As) performance and wealth effects is abundant. Yet, we know very little about the pre-completion stage, in particular about aspects such as the likelihood of deal closing and time to completion. Understanding the drivers of completion time is however important as prolonged deal duration is costly and postpones realizing synergy gains. In this article, we study the antecedents of deal duration for a sample of 1150 M&As between listed US companies during 1994-2011. Not surprisingly, deal complexity critically affects time to completion. Stock offers, deal hostility, mergers and larger deals are characterized by a lengthier acquisition duration. Strong and clear shareholder support accelerates deal completion, as does the likelihood of overpayment. Finally, experienced bidders succeed in more rapidly completing transactions, implying learning effects.
    • Antecendents of Growth through Mergers and Acquisitions. Empirical Results from Belgium

      Huyghebaert, Nancy; Luypaert, Mathieu; Huyghebaert, Nancy; Luypaert, Mathieu (2010)
    • Are acquisitions worthwile? An empirical study of the post-acquisition performance of privately held Belgian companies

      Ooghe, Hubert; Van Laere, Elisabeth; De Langhe, Tine; Ooghe, Hubert; Van Laere, Elisabeth; De Langhe, Tine (2006)
    • Are failure prediction models widely usable? An empirical study using a Belgian dataset

      Ooghe, Hubert; Balcaen, Sofie; Ooghe, Hubert; Balcaen, Sofie (2007)
    • Assessing the impact of private equity on industrial relations in Europe

      Bacon, Nick; Wright, Mike; Scholes, L.; Meuleman, Miguel; Bacon, Nick; Wright, Mike; Scholes, L.; Meuleman, Miguel (2010)
      Private equity firms are accused by trade unions of changing industrial relations in buyouts by demonstrating an unwillingness to recognize and work with trade unions, and by downgrading information and consultation. To explore these important policy issues, this article reports the first representative pan-European survey of managers’ perceptions of the impact of private equity on industrial relations. Managers report that private equity investment does not result in changes to union recognition, membership density or changes in management attitudes to trade union membership. Furthermore, managers in firms recognizing unions after private equity buyouts do not report reductions in the terms and conditions subject to joint regulation. Under private equity ownership more firms report consultative committees, managers regard these as more influential on their decisions, and indicate increased consultation over firm performance and future plans. Comparing industrial relations changes in different social models in Europe, the results suggest private equity firms adapt to national systems and traditional national industrial relations differences persist after buyout.
    • Attitudes of family firms towards external investors: The importance of organizational identification

      Neckebrouck, Jeroen; Manigart, Sophie; Meuleman, Miguel; Neckebrouck, Jeroen; Manigart, Sophie; Meuleman, Miguel (2017)
      More and more family firms open their capital for outside investors, yet existing studies mainly conclude that family firms are more reluctant than nonfamily firms to hand over control to outside investors. In this study, we build on an organizational identification perspective to explore why family firms differ in their attitudes toward outside investors. We hypothesize that family members who identify strongly with their firms are less willing to cede control to outside investors and, if they do cede control, have a stronger preference for investors who may readily identify with family firms, such as family offices or high net worth individuals, rather than investors who may not fit well with a familial identity, such as private equity sponsors or financial investors. We also hypothesize that social identification mediates the relationship between important family firm governance characteristics and preferences for outside investor. Exploratory evidence from a sample of Belgian family firms is supportive of most of our predictions.
    • Audit quality, public ownership and firms' discretionary accruals management

      Vander Bauwhede, Heidi; Willekens, Marleen; Gaeremynck, Ann; Vander Bauwhede, Heidi; Willekens, Marleen; Gaeremynck, Ann (2003)
    • Auditcomités in België

      Vander Bauwhede, Heidi; Willekens, Marleen; Vander Bauwhede, Heidi; Willekens, Marleen (2003)
    • Balanced Scorecard: Auch die Strategie bewerten

      Theunissen, Ludo; Theunissen, Ludo (2003)
    • Bank business models, regulation, and the role of financial market participants in the global financial crisis

      Clare, Andrew; Meryem, Duygun; Gulamhussen, Azzim; Pozzolo, Alberto Franco; Clare, Andrew; Meryem, Duygun; Gulamhussen, Azzim; Pozzolo, Alberto Franco (2016)
      The recent financial crisis shone a spotlight on several key issues: bank regulation, bank models, and the relationship between traditional banking, the interbank markets and the markets for complex financial derivatives. Indeed, the role that derivatives such as Credit Default Swaps and Collateralised Debt Obligations played in the credit bubble and the subsequent credit crunch may appear to have made this financial crisis unique. However, the fundamental cause of this crisis, which led directly to the worst global recession since the 1930s, is all too familiar: ultimately, too much money was lent to too many people who could not afford to pay it back. It was a classic bank crisis of over lending, but this time on a global scale.
    • Bank capital: a myth resolved

      Van Laere, Elisabeth; Baesens, Bart; Thibeault, André; Van Laere, Elisabeth; Baesens, Bart; Thibeault, André (2008)
    • Banks as digital conductors

      Cumps, Bjorn; Cumps, Bjorn (2017)
    • Benchmarking state of the art classification algorithms for credit scoring

      Baesens, Bart; Van Gestel, Tony; Viaene, Stijn; Stepanova, Maria; Suykens, Johan A.K.; Vanthienen, Jan; Baesens, Bart; Van Gestel, Tony; Viaene, Stijn; Stepanova, Maria; Suykens, Johan A.K.; Vanthienen, Jan (2003)