Stefanie Ceustermans

Stefanie Ceustermans is Assistant Professor at the Vrije Universiteit Brussel at the department of Business (BUSI). Her research is situated in the field of Financial reporting, with a particular interest in private companies. She teaches BSc and MSc courses on financial accounting, management accounting and auditing.

TEACHING

Management Accounting

Jaarrekeninganalyse en auditing

Consolidatie van de jaarrekeningen

Introduction to Accounting and Finance

Financial and Managerial Accounting

RESEARCH

Financial Reporting

Micro-Entities

Voluntary Disclosure

Earnings Management

Filing Lags

KEY PUBLICATIONS

Selleslagh, T., Ceustermans, S., & Stas, L. (2021). Not All Late Filers Are the Same: Distinguishing between Differences in Filing Behaviour. Sustainability, 13(19), [10862]. https://doi.org/10.3390/su131910862

Saerens, F., & Ceustermans, S. (2021). Abbreviated or Micro-Entity Accounts? Effect of Financial Reporting Format on the Availability of Trade Credit. Sustainability, 13(15), [8137]. https://doi.org/10.3390/su13158137

Kerckhofs, L., Hardies, K., Vandenhaute, M-L., & Ceustermans, S. (2021). Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts. Accounting Horizons, 35(1), 105-131. https://doi.org/10.2308/HORIZONS-2020-001

Ceustermans, S., Breesch, D., & Branson, J. (2017). Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. Accounting in Europe, 14(3), 388-406. https://doi.org/10.1080/17449480.2017.1282617

Ceustermans, S., & Breesch, D. (2017). Determinants of voluntary disclosure of sales in small private companies in Belgium. Journal of International Financial Management & Accounting, 28(2), 172-204. https://doi.org/10.1111/jifm.12055