Jochen Pierk

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

P.O. Box 1738

3000 DR Rotterdam, NL 3062 PA

Netherlands

SCHOLARLY PAPERS

13

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2,863

SSRN CITATIONS

2

CROSSREF CITATIONS

8

Scholarly Papers (13)

1.

Big Baths and CEO Overconfidence

Accounting and Business Research, forthcoming
Number of pages: 34 Posted: 05 Apr 2013 Last Revised: 15 Jun 2020
Jochen Pierk
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 930 (30,343)
Citation 1

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Big bath accounting, earnings management, write-offs, overconfidence, CEO-turnover

2.

Are Private Firms Really More Tax Aggressive than Public Firms?

WU International Taxation Research Paper Series No. 2016-02
Number of pages: 45 Posted: 06 Apr 2016 Last Revised: 03 Jun 2016
Jochen Pierk
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 432 (82,391)
Citation 1

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3.

Private Firm Accounting: The European Reporting Environment, Data and Research Perspectives

TRR 266 Accounting for Transparency Working Paper Series No. 52
Number of pages: 73 Posted: 18 Dec 2019 Last Revised: 05 Jun 2021
Catholic University of Lille - IESEG School of Management, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Humboldt University of Berlin - School of Business and Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 394 (91,402)
Citation 5

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4.

On the Dynamics between Local and International Tax Planning in Multinational Corporations

Number of pages: 65 Posted: 05 Feb 2018 Last Revised: 14 Jun 2019
Christof Beuselinck and Jochen Pierk
Catholic University of Lille - IESEG School of Management and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 285 (130,651)
Citation 1

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Tax planning, tax avoidance, profit shifting, local tax strategies, multinational corporations

5.

Aligned Auditors as Information Intermediaries Within Business Groups

Number of pages: 52 Posted: 13 May 2019 Last Revised: 18 May 2021
Kenan-Flagler Business School University of North Carolina, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Illinois State University
Downloads 268 (139,268)

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group audit, auditor alignment, interface between auditing and managerial accounting, internal information quality, common auditor

6.

Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting

Number of pages: 47 Posted: 08 May 2020
Columbia Business School - Accounting, Business Law & Taxation, University of Illinois at Chicago, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 224 (166,049)
Citation 1

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value relevance, private firms, spillovers, comparability

7.

The Effect of Political Risk on International Research Collaborations

Number of pages: 35 Posted: 02 Dec 2020 Last Revised: 03 Jun 2021
Benjamin Osswald and Jochen Pierk
University of Illinois at Urbana-Champaign - Department of Accountancy and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 176 (206,876)

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Brexit, political risk, collaborations, science

8.

Does Shark Tank Enhance Entrepreneurial Activities?

Number of pages: 39 Posted: 28 Aug 2020 Last Revised: 14 Apr 2021
Caspar David Peter and Jochen Pierk
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 73 (385,722)

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Entrepreneurs, Start-Ups, Media, Shark Tank, Dragons’ Den

9.

IPOs and IFRS in European Exchange-Regulated Markets: A Research Note

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 25 Posted: 31 Aug 2018
Jochen Pierk
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 58 (434,381)
Citation 1

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Exchange-Regulated Markets, IFRS Adoption, Institutional Investors

10.

Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms

Journal of Business Finance & Accounting, Vol. 48, No. (5-6), pp. 815-840, 2021. doi: 10.1111/jbfa.12502
Number of pages: 45 Posted: 02 Dec 2020 Last Revised: 11 Jun 2021
Saskia Kohlhase and Jochen Pierk
Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 23 (601,725)

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Accounting choice; Loss firms; Tax-loss carryforwards; Write-offs; Big bath

11.

The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries

Journal of International Business Studies, Vol. 51, pp. 1312-1330, 2020. doi: 10.1057/s41267-019-00287-9
Posted: 29 Jul 2016 Last Revised: 11 Jun 2021
Saskia Kohlhase and Jochen Pierk
Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

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cross-border investments; foreign subsidiaries; dividend repatriation; tax avoidance; territorial tax system; worldwide tax system

12.

Price Regulation and Accounting Choice

Journal of Accounting and Public Policy, Forthcoming
Posted: 24 May 2012 Last Revised: 03 Feb 2016
Jochen Pierk and Matthias Weil
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Humboldt University of Berlin - School of Business and Economics

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13.

Price Regulation and Accounting Choice

Journal of Accounting and Public Policy
Posted: 24 May 2012
Jochen Pierk and Matthias Weil
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Humboldt University of Berlin - School of Business and Economics

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