Search Results - "Pierk, Jochen"

On the dynamics between local and international tax planning in multinational corporations.

Authors: Beuselinck, Christof Pierk, Jochen

Source: Review of Accounting Studies. Mar2024, Vol. 29 Issue 1, p852-888. 37p.

Tax rule changes and the timing of asset write‐offs in loss firms.

Authors: Kohlhase, Saskia Pierk, Jochen

Source: Journal of Business Finance & Accounting. May/Jun2021, Vol. 48 Issue 5/6, p815-840. 26p. 7 Charts, 2 Graphs.

Big baths and CEO overconfidence.

Authors: Pierk, Jochen¹ (AUTHOR) pierk@ese.eur.nl

Source: Accounting & Business Research. Feb2021, Vol. 51 Issue 2, p185-205. 21p.

Dissemination of Accounting Research.

Authors: GARCÍA OSMA, BEATRIZ MORA, ARACELI PIERK, JOCHEN

Source: European Accounting Review. Dec2023, Vol. 32 Issue 5, p1053-1083. 31p.

Informativeness vs. Opportunism: Evidence from the Choice of GAAP for Parent Company Accounts of IFRS Adopters in the United Kingdom.

Authors: Karamanou, Irene Pownall, Grace Prakash, Rachna et al.

Source: International Journal of Accounting (World Scientific). May2025, p1. 52p. 1 Illustration.

Public peers, accounting comparability, and value relevance of private firms' financial reporting.

Authors: Bourveau, Thomas Chen, Jason V. Elfers, Ferdinand et al.

Source: Review of Accounting Studies. Dec2023, Vol. 28 Issue 4, p2642-2676. 35p.

Private firm accounting: the European reporting environment, data and research perspectives.

Authors: Beuselinck, Christof Elfers, Ferdinand Gassen, Joachim et al.

Source: Accounting & Business Research. Jan2023, Vol. 53 Issue 1, p38-82. 45p.

Thank you to Reviewers 2015.

Source: European Accounting Review. May2016, Vol. 25 Issue 1, p205-211. 7p.

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act.

Authors: Zicke, Julia Kiy, Florian

Source: Business Research. Oct2017, Vol. 10 Issue 2, p215-248. 34p.