Kubick, T., & Li, Y. (2023). The Effect of Managerial Adverse Experience on Financial Reporting. The Accounting Review, 98(3), 307–333. Advance online publication.
Beuselinck, C., Elfers, F., Gassen, J., & Pierk, J. (2023). Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research, 53(1), 38–82. Advance online publication.
Bae, J., van Lent, L., & Hung, C-Y. (Accepted/In press). Mobilizing Text As Data. European Accounting Review.
2022
Li, Y., & Ma, M. (2022). Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request. The Accounting Review, 97(7), 295-318.
Koenraadt, J., & Leung, E. (2022). Investor Reactions to Crypto Token Regulation. European Accounting Review. Advance online publication.
Fiechter, P., Hitz, JM., & Lehmann, N. (2022). Real effects of a widespread CSR reporting mandate: Evidence from the European Union's CSR Directive. Journal of Accounting Research, 60(4), 1499-1549.
Elfers, F., & Koenraadt, J. (2022). What you don’t know won’t hurt you: Market Monitoring and Bank Supervisors’ Preference for Private Information. Journal of Banking and Finance, 143, Article 106572. Advance online publication.
Darendeli, A., Fiechter, P., Hitz, J. M., & Lehmann, N. (2022). The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. Journal of Accounting and Economics, 74(2-3), Article 101525.
Bourveau, T., Chen, J., Elfers, F., & Pierk, J. (2022). Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting. Review of Accounting Studies. Advance online publication.
Beuselinck, C., & Pierk, J. (2022). On the dynamics between local and international tax planning in multinational corporations. Review of Accounting Studies. Advance online publication.
2021
Pierk, J. (2021). Big baths and CEO overconfidence. Accounting and Business Research, 51(2), 1-21.
Kohlhase, S., & Pierk, J. (2021). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms. Journal of Business Finance and Accounting, 48(5-6), 815-840.
Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery.
Elfers, F., Bischof, J., Daske, H., & Hail, L. (2021). A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*. Contemporary Accounting Research, 39(1), 498-536.
Bae, J., & Joo, J. H. (2021). CEO turnover, leadership vacuum, and stock market reactions. Applied Economics, 53(58), 6752-6769.
Bae, J., Biddle, G., & Park, C. (2021). Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency, and Firm Performance. Management Science, 68(1), 583-607.
2020
Elfers, F. (Author), & Pierk, J. (Author). (2020). Tandeloze waakhonden. Web publication/site, Accountant.
Elfers, F. (Author), & Pierk, J. (Author). (2020). Toothless Watchdogs. Web publication/site
Yu, J., Kwak, B., Park, M., & Zang, Y. (2020). The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality. The European Accounting Review.
Kubick, T. R., Li, Y., & Robinson, J. R. (2020). Tax-savvy executives. Review of Accounting Studies, 25(4), 1301-1343.
Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery.
Kohlhase, S., & Pierk, J. (2020). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies, 51(8), 1312-1330.
Bae, J., Joo, J. H., & Park, C. W. (Accepted/In press). Differential performance impacts of outsider and insider interim CEO successions. Asia-Pacific Journal of Accounting and Economics.
Adam-Mueller, AFA., & Erkens, M. (2020). Risk disclosure noncompliance. Journal of Accounting and Public Policy, 39(3).
2019
Suijs, J., & Wielhouwer, JL. (2019). Disclosure poliy choices under regulatory threat. The Rand Journal of Economics, 50(1), 3-28.
Leung, E., & Verriest, AJM. (2019). Does location matter for disclosure? Evidence from geographic segments. Journal of Business Finance and Accounting, 46(5-6), 541-568.
Lehmann, N. (2019). Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage. Journal of Accounting Research, 57(3), 721-761.
Gan, Y., & Qiu, B. (2019). Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As. Journal of International Business Studies, 50, 1156-1183.
2010 - 2018
S.Y. Kwon, J.W. Park & J. Yu (2018). The Effect of Industry-Specialist Auditors on SEO Underpricing Before and After the Global Financial Crisis. Auditing: A Journal of Practice & Theory, 37 (1), 89-113. doi: 10.2308/ajpt-51779
P.Y.E. Leung & D. Veenman (2018). Non-GAAP Earnings in Loss Firms. Journal of Accounting Research, 56 (4), 1083-1137. doi: 10.1111/1475-679X.12216
J. Pierk (2018). IPOs and IFRS in European exchange-regulated markets: A research note. Journal of Accounting and Public Policy, 37 (5), 477-485. doi: 10.1016/j.jaccpubpol.2018.09.005 [go to publisher's site]
J.P.M. Suijs & J.L. Wielhouwer (2018). Disclosure policy choices under regulatory threat. The Rand Journal of Economics, 0 (0). doi: 10.1111/1756-2171.12260
J. Pierk & M. Weil (2016). Price regulation and accounting choice. Journal of Accounting and Public Policy, 35 (3), 256-275. doi: 10.1016/j.jaccpubpol.2015.12.005
T. Jeanjean, H. Stolowy, M.H.R. Erkens & T.L. Yohn (2015). International evidence on the impact of adopting English as an external reporting language. Journal of International Business Studies, 46 (2), 180-205. doi: 10.1057/jibs.2014.33
P.Y.E. Leung & A.J.M. Verriest (2015). The Impact of IFRS 8 on Geographical Segment Information. Journal of Business Finance and Accounting, 42 (3-4), 273-309. doi: 10.1111/jbfa.12103
J.P.M. Suijs & J.L. Wielhouwer (2014). Disclosure regulation in duopoly markets; proprietary costs and social welfare. The European Accounting Review, 23 (2), 227-255. doi: 10.1080/09638180.2013.835245
P.Y.E. Leung & P.P.M. Joos (2013). Investor Perceptions of Potential IFRS Adoption in the United States. The Accounting Review, 88 (2), 577-609. doi: 10.2308/accr-50338
J. Stecher & J.P.M. Suijs (2012). Hail, Procrustes! Harmonized accounting standards as a Procrustion bed. Journal of Accounting and Public Policy, 31 (4), 341-355. doi: 10.1016/j.jaccpubpol.2012.05.003
D. Matsumoto, M. Pronk & E.M. Roelofsen (2011). What Makes Conference Calls Useful? The Information Content of Managers’ Presentations and Analysts’ Discussion Sessions. The Accounting Review, 86 (4), 1383-1414. doi: 10.2308/accr-10034
S. Hollander, M. Pronk & E.M. Roelofsen (2010). Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls. Journal of Accounting Research, 48 (3), 531-563. doi: 10.1111/j.1475-679X.2010.00365.x
2009 - 2000
J.P.M. Suijs (2008). On the value relevance of asymmetric financial reporting policies. Journal of Accounting Research, 46 (5), 1297-1321. doi: 10.1111/j.1475-679X.2008.00309.x
J.P.M. Suijs (2007). Voluntary disclosure of information when firms are uncertain of investor response. Journal of Accounting and Economics, 43 (2/3), 391-410. doi: 10.1016/j.jacceco.2006.10.002
W.B. Elliot, F. Hodge, J.J. Kennedy & M. Pronk (2007). Are MBA students a good proxy for non-professional investors? The Accounting Review, 82 (1), 139-168.
M. Pronk & F. Hodge (2006). The impact of expertise and investment familiarity on investors' use of online financial report information. Journal of Accounting, Auditing and Finance, 21, 267-292.
M. Pronk (2006). The impact of intraday timing of earnings announcements on the bid-ask spread and depth. Journal of Accounting, Auditing and Finance, 21, 37-54.
J.P.M. Suijs (2005). Voluntary disclosure of bad news. Journal of Business Finance and Accounting, 32 (7/8), 1423-1436.
A. DeWaegenaere, J.P.M. Suijs & S. Tijs (2005). Stable profit sharing in cooperative investments. OR Spectrum, 27 (1), 85-93.
J.P.M. Suijs, P. Borm, H. Hamers, M. Koster & M. Quant (2005). Communication and cooperation in public network situations. Annals of Operations Research, 137 (1), 117-140.
T. Marra & J.P.M. Suijs (2004). Going-public and the influence of disclosure environments. Review of Accounting Studies, 9 (4), 465-493.
J.P.M. Suijs (2003). Cost allocation in spanning network enterprises with stochastic connection costs. Games and Economic Behavior, 42 (1), 156-171.
J.P.M. Suijs, A. DeWaegenaere & P. Borm (2003). Optimal design of pension funds: A mission impossible? Economic Theory, 22 (1), 89-110.
P. Borm, A. DeWaegenaere, C. Rafels, J.P.M. Suijs, S. Tijs & J. Timmer (2001). Cooperation in capital deposits. OR Spectrum, 23, 265-281.
J. Timmer, P. Borm & J.P.M. Suijs (2000). Linear transformation of products: games and economies. Journal of Optimization Theory and Applications, 107, 677-706.
2000 - 1996
J.P.M. Suijs & P. Borm (1999). Stochastic cooperative games: Superadditivity, convexity, and certainty equivalents. Games and Economic Behavior, 27, 331-345.
H. Hamers, F. Klijn & J.P.M. Suijs (1999). On the balancedness of m-sequencing games. European Journal of Operational Research, 119, 678-691.
J.P.M. Suijs, P. Borm, A. DeWaegenaere & S. Tijs (1998). Cooperative games with stochastic payoffs. European Journal of Operational Research, 113, 193-205.
J.P.M. Suijs, P. Borm & A. DeWaegenaere (1998). Stochastic cooperative games in insurance. Insurance, 22, 209-228.
J.P.M. Suijs (1996). On incentive compatibility and budget balancedness in public decision making. Economic Design, 2, 193-209.
H. Hamers, J.P.M. Suijs, P. Borm & S. Tijs (1996). The split core for sequencing games. Games and Economic Behavior, 15, 165-176.