prof. dr. Eddy Cardinaels

Bio

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation. Eddy has published in leading journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Organizations and Society, and Review of Accounting Studies. Eddy’s work has been recognized with several prestigious awards including the greatest impact on practice award (AAA).

Courses

• Economic & Behavioral Analysis of Accounting 1 (CentER)
• Managing and Motivating for Value
• Empirical Research in Accounting

Recent publications

1. Forced rating systems from employee and supervisor perspectives

   Cardinaels, E., & Feichter, C. (2021). Forced rating systems from employee and supervisor perspectives. Journal of Accounting Research, 59(5), 1573-1607.

2. Automatic summarization of earnings releases - Attributes and effects…

   Cardinaels, E., Hollander, S., & White, B. (2019). Automatic summarization of earnings releases: Attributes and effects on investors’ judgments. Review of Accounting Studies, 24(3), 860-890.

3. Leveling the playing field - The selection and motivation effects of …

   Cardinaels, E., Chen, C. X., & Yin, H. (2018). Leveling the playing field: The selection and motivation effects of tournament prize spread information. The Accounting Review, 93(4), 127-149.

4. Predicting tax avoidance by means of social network analytics

   Jasmien, L., Cardinaels, E., Bruynseels, L. M. L., De Groote, S., Baesens, B., Lemahieu, W., & Vanthienen, J. (2018). Predicting tax avoidance by means of social network analytics. Decision Support Systems, 108, 13-24.

5. Reshoring: Terughalen van productie naar Nederland is zo gek nog niet…

   Cardinaels, E., & Dierynck, B. (2017). Reshoring: Terughalen van productie naar Nederland is zo gek nog niet ! Management Control & Acounting: Tijdschrift voor Organisaties in Control, 21(6), 24-30.