Employee Profile

Annelies Renders

Professor

Department of Accounting and Operations Management

Image of Annelies Renders

Biography

I joined BI Norwegian Business School in February 2023. I obtained my PhD from the Katholieke University of Leuven. Prior to joining BI, I was an associate professor at Maastricht University and professor at the Open University in Heerlen. I teach and have been teaching financial accounting courses at both undergraduate and graduate levels. I supervise bachelor and master theses and I supervise PhD students. In 2012, I obtained an NWO VENI grant (€250,000) for my research on banks and the interplay between accounting rules and the calculation of banks’ regulatory capital. I find that the interplay between accounting and regulatory capital rules has unintended consequences, such as suboptimal choices by banks that endanger the stability of the financial system. In 2018, I obtained a NWO VIDI grant (€800,000) and an ASPASIA grant (€100,000) to do research on the macro-economic consequences of accounting standards and accounting information. My research focuses on the unintended consequences of accounting rules and choices. I investigate whether accounting standards generate disclosure overload and whether CEO compensation disclosure has unintended consequences. Another paper examines the “dark side of an industry expert auditor”. As accounting researcher, 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 in accounting. My papers have been published in The Accounting Review, Review of Accounting Studies, Journal of Accounting Auditing and Finance, and Corporate Governance: An International Review. More recently, my research focuses on CSR and the effects of changes in accounting regulation on employee mental health.

Publications

Shows 5 of 12 publication(s)

Article Peter Fiechter, Wayne Landsman, Ken Peasnell, Annelies Renders (2023)

Do industry-specific accounting standards matter for capital allocation decisions?

Journal of Accounting and Economics Doi: https://doi.org/10.1016/j.jacceco.2023.101670

Article Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders, Peter Sampers (2023)

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research

Accounting in Europe Doi: https://doi.org/10.1080/17449480.2023.2253808

Article Annelies Renders, Peter Fiechter, Zoltán Novotny-Farkas (2022)

Are Level 3 fair value remeasurements useful? Evidence from FAS 157 rollforward disclosures.

Accounting Review Doi: https://doi.org/10.2308/TAR-2018-0293

Article Mari Paananen, Joost Impink, Annelies Renders (2022)

Regulation-induced Disclosures: Evidence of Information Overload?

Abacus. A Journal of Accounting and Business Studies Doi: https://doi.org/10.1111/abac.12246

Article Martien Lubberink, Annelies Renders (2020)

Are Banks’ Below Par Own Debt Repurchases a Cause for Prudential Concern?

Journal of Accounting, Auditing and Finance Doi: https://doi.org/10.1177/0148558X17748406

Article Peter Fiechter, Wayne Landsman, Ken Peasnell, Annelies Renders (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 Doi: https://doi.org/10.1007/s11142-017-9419-x

Article Mari Paananen, Marita Blomkvist, Annelies Renders (2016)

Causes and consequences of improvements in the information environment for Swedish small and mid-sized firms.

Accounting in Europe Doi: https://doi.org/10.1080/17449480.2016.1156240

Article Ann Gaeremynck, Annelies Renders (2012)

Corporate governance, principal‐principal agency conflicts, and firm value in European listed companies

Corporate governance. An International Review Doi: https://doi.org/10.1111/j.1467-8683.2011.00900.x

Article Wayne Landsman, Bart Dierynck, Annelies Renders (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 Doi: https://doi.org/10.2308/accr-50153

Article Mari Paananen, Kim Shima, Annelies Renders (2012)

The amendment of IAS 39: Determinants of reclassification behavior and capital market consequences.

Journal of Accounting, Auditing and Finance Doi: https://doi.org/10.1177/0148558X11409151

Article Ann Gaeremynck, Piet Sercu, Annelies Renders (2010)

Corporate governance ratings and company performance: A cross‐European study.

Corporate governance. An International Review Doi: https://doi.org/10.1111/j.1467-8683.2010.00791.x

Article Ann Gaeremynck, Annelies Renders (2007)

The Impact of Legal and Voluntary Investor Protection on the Early Adoption of International Financial Reporting Standards (IFRS)

De Economist Doi: https://doi.org/10.1007/s10645-006-9041-y

Academic Degrees
Year Academic Department Degree
2006 KULeuven, Belgium PhD
Work Experience
Year Employer Job Title
2023 - Present BI Norwegian Business School Professor
2022 - 2023 Open University Professor
2010 - 2023 Maastricht University Associate Professor
2007 - 2010 KULeuven Assistant Professor