Carl Reyns emeritus occasional assignment

Research Carl Reyns

Research team

Analysis and elaboration of an accounting system for KNS 01/02/1997 - 31/12/1997

Abstract

The KNS was a theatre company integrated in the municipal services of Antwerp. Now it becomes a public company. This also means that the accounting system has to be revised.

Researcher(s)

  • Promoter: De Brabander Guido
  • Co-promoter: Reyns Carl

Research team(s)

    Project type(s)

    • Research Project

    Accounting for financial instuments 01/10/1996 - 30/09/1997

    Abstract

    The accounting treatment of finacial instruments (derivatives) is not completely covered by Belgian accounting standards. The aim of this project is to design entries for different (types of) instruments, based on existing accounting regulation and general accounting principles (true and fair view).//..Trading as well as hedging transactions are studied. Reference is made to international accounting standards.

    Researcher(s)

    Research team(s)

      Project type(s)

      • Research Project

      Scientific support of the activities of the not-for-profit organisation 'Regional Cell for the support of Small and Medium-sized Enterprises (REBEC)' 01/05/1996 - 30/09/1996

      Abstract

      The task of REBEC consists of the sensibilisation of SME's for a periodical audit of their financial health and the required individual coaching.//..The task of UFSIA consists in the conceptual and scientific support of these activities.

      Researcher(s)

      Research team(s)

        Project type(s)

        • Research Project

        01/03/1995 - 31/05/1995

        Abstract

        Researcher(s)

        Research team(s)

          Project type(s)

          • Research Project

          An ABC-study for the motor car assessment service. 01/11/1993 - 31/05/1994

          Abstract

          By order of royal association of motor car assessors in Belgium a product costing analysis is undertaken in order to determine the cost drivers which influence the cost of a motor car assessment. With the use of overhead value analysis, the different cost and activity drivers are identified.

          Researcher(s)

          Research team(s)

            Project type(s)

            • Research Project

            Accounting research. 01/10/1992 - 31/01/2000

            Abstract

            The purpose of this project is: 1) to make accounting more relevant for decision-making (by integration -if possible and usefull- of financing concepts), and 2) to examine the possibilities to extend the range of application of financing theory by a selective and controled use of accounting data. Theoretical accounting literature sketches timeliness as one of the basic characteristics of annual accounts. From an empirical assessment however, we point at the lack of interest on behalf of Belgian companies. The distribution of various timeliness measures is very stable over time, indicating that companies do not make any effort to improve reporting speed. The two main determinants of timeliness were found to be profitability and the time of the balance sheet date. The explanating power of the suggested models remains rather poor.

            Researcher(s)

            Research team(s)

              Project type(s)

              • Research Project

              Database for buiseness data 01/10/1990 - 31/10/1992

              Abstract

              Researcher(s)

              Research team(s)

                Project type(s)

                • Research Project