Dirk Beerbaum

Aalto University - Department of Accounting and Finance

Executive in Residence

P.O. Box 1210

Helsinki, 00100

Finland

  • Aalto University - Department of Accounting and Finance

SCHOLARLY PAPERS

27

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3,922

SSRN CITATIONS
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Top 47,937

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4

CROSSREF CITATIONS

8

Scholarly Papers (27)

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1.

Credit Risk According to IFRS 9: Significant Increase in Credit Risk and Implications for Financial Institutions

Number of pages: 7 Posted: 01 Sep 2015
Dirk Beerbaum and Sammar Ahmad
Aalto University - Department of Accounting and Finance and University of Cologne
Downloads 1,108 (20,679)
Citation 4

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IFRS 9, impairment, credit risk, financial institutions, accounting literature

2.

Disclosure Overload – A Literature Review

Number of pages: 9 Posted: 05 Oct 2015 Last Revised: 07 Nov 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 368 (88,340)
Citation 1

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Disclosure overload, materiality, IFRS, Disclosure theory

3.

XBRL Taxonomy Design: Empirical Evidence from IFRS and U.S. GAAP Filers

Number of pages: 15 Posted: 27 Jan 2014 Last Revised: 10 Aug 2015
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 335 (98,209)
Citation 2

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XBRL, Taxonomy, financial reporting quality and inductive method

4.

IFRS 9 for Financial Institutions – The Case for IFRS and FINREP Taxonomies – A Conceptual Gap Analysis

Number of pages: 9 Posted: 25 Oct 2016
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 319 (103,709)
Citation 2

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IFRS 9, IFRS 7, Financial Instruments, Regulatory Reporting, Taxonomy, FinRep

5.

A Behavioral Economics Approach to a Sustainable Finance Architecture – Development of a Sustainability Taxonomy for Investor Decision Usefulness

Number of pages: 17 Posted: 24 Oct 2018
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 235 (142,721)

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Sustainability Taxonomy, Sustainable Reporting, Finance Architecture, Behavioural Economics, Decision-usefulness and XBRL, Climate Change

6.

On the Path to an European Single Electronic Format – ESMA Consultation for the IFRS Taxonomy of Structured Electronic Reporting

Number of pages: 3 Posted: 10 Nov 2016 Last Revised: 05 Jan 2017
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 216 (154,694)
Citation 1

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Taxonomy, ESEF, structured electronic reporting

7.

A Taxonomy of Corporate Governance Reporting Concepts

Number of pages: 34 Posted: 26 Apr 2013 Last Revised: 19 May 2013
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 140 (225,839)

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Corporate Governance, Corporate Governance Reporting, Convergence, Taxonomy, Multi-Method

8.

Is There a Conflict between Principles-Based Accounting and Structured Electronic Reporting? – A Literature Review

Number of pages: 16 Posted: 14 Nov 2016
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 130 (239,496)
Citation 1

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Taxonomy, principles-based, rule-based, IFRS, Standardsetter, elctronic structured reporting

9.

Blockchain – A Business Case for XBRL: A Beast or a Lame Duck?

Number of pages: 9 Posted: 24 Jun 2018
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 126 (245,221)

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Blockchain, Digital Reporting, XBRL, Distributed Ledgers, Taxonomy

10.

XBRL: Towards an Unified Taxonomy

Number of pages: 5 Posted: 17 Sep 2015 Last Revised: 14 Jun 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 112 (267,345)

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XBRL, taxonomy, IFRS, US GAAP, harmonization

11.

A Behavioral Economics Approach to Digitalisation: The Case of a Principles-Based Taxonomy

In J.M. Puaschunder (2019), Intergenerational Governance and Leadership in the Corporate World, pp.107-122. Hershey, Pennsylvania: IGI Publishing.
Number of pages: 8 Posted: 29 Jul 2018 Last Revised: 19 May 2020
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 111 (269,037)
Citation 6

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Nudging, Digitalisation, Artificial Intelligence Ethics, Behavioural Economics, Human-Computer Interaction, Taxonomy, Principles-Based Taxonomy And XBRL

12.

A Behavioral Economics Approach to Sustainability Reporting

Number of pages: 18 Posted: 03 Jun 2019 Last Revised: 19 May 2020
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 95 (298,878)

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Sustainability Taxonomy, Sustainable Reporting, Finance Architecture, Behavioural Economics, Decision-usefulness and XBRL, Climate Change

13.

Accounting Reporting Complexity Measured Behaviorally

(2019). Internal Auditing & Risk Management, 4, 56, 35-47.
Number of pages: 8 Posted: 23 Oct 2019 Last Revised: 29 Dec 2019
Dirk Beerbaum, Maciej Piechocki and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN and Harvard University
Downloads 87 (315,946)

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Accounting Reporting Complexity, Behavioral Economics, Behavioral Insights, Customized Extensions Elements, Financial reporting quality and inductive method, IFRS Taxonomy, Nudging, Relative Extension Rates, XBRL.

14.

Related Party Transactions – Empirical Study based on IFRS and SEC Disclosures

Number of pages: 21 Posted: 25 Sep 2015 Last Revised: 20 Sep 2017
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 84 (322,861)

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Related party transactions, IFRS, SEC and disclosures

15.

A Behavioral Economics Approach to Digitalisation

Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities; Published by Atlantis Press; Part of Series: ASSEHR; ISSN: 2352-5398, Volume 211
Number of pages: 9 Posted: 18 Oct 2018
Dirk Beerbaum and Julia M. Puaschunder
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 81 (332,497)

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Artificial Intelligence Ethics, Behavioural Economics, Digitalisation, Human-Computer Interaction, Nudging, Principles-based Taxonomy and XBRL, Taxonomy

16.

IFRS 9 for Banking Industry the Case for IFRS and FINREP Taxonomies, Critical Asessment (Abstimmbarkeit von Anhangangaben nach IFRS 9 und 7 mit dem Meldewesen: Perspektive der IFRS-Taxonomie)

Number of pages: 7 Posted: 15 Jun 2016 Last Revised: 11 Aug 2016
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent
Downloads 75 (345,127)

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IFRS 9, IFRS 7, Statutory Reporting, Taxonomy, FinRep

17.

Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy An Empirical Study of NYSE-Listed Financial Institutions

Number of pages: 376 Posted: 29 Oct 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 66 (369,963)
Citation 1

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18.

The Annual Reports Becoming Digital - An Initial Field Analysis of the NYSE Listed IFRS-Filers

Number of pages: 6 Posted: 07 Mar 2019
Dirk Beerbaum, Maciej Piechocki and Vitaly Mindlin
Aalto University - Department of Accounting and Finance, Independent and Goethe University Frankfurt
Downloads 65 (372,886)

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XBRL, IFRS Taxonomy, 20-F, FPI

19.

New Business Models Through Electronic Commerce - Opportunities and Threats for Banks

Number of pages: 25 Posted: 13 Jul 2013 Last Revised: 23 Aug 2014
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 43 (449,220)

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Business Models, Banks, Electronic Commerce

20.

Determining the Number of Factors – A Synopsis of the Main Research Methods

Number of pages: 13 Posted: 18 Sep 2015
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 42 (453,290)

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Principal Component Analysis, Factor Analysis, Latent Semantic Analysis, Cluster Analysis, Methods of rotation

21.

Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy: An Empirical Study of NYSE-Listed Financial Institutions

Number of pages: 376 Posted: 26 Sep 2015 Last Revised: 20 May 2017
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 39 (466,064)
Citation 2

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Corporate Governance Reporting, XBRL, Taxonomy, Mixed-method appoach

22.

Internal Auditing & Risk Management, No. 4 (56)

Internal Auditing & Risk Management, Year XIV, No 4(56) December 2019
Number of pages: 130 Posted: 31 Jan 2020
Emilia Vasile, Dănuţ-Octavian Simion, Brînduşa-Mihaela Radu, Mariana Bălan, Dirk Beerbaum, Maciej Piechocki, Julia M. Puaschunder, Gabriela BILEVSKY, Djilali Benabou, Radu Gheorghe, Viorica Burcea, Geo-Alexandru Spanulescu, Catalin Dumitrescu, Ion Croitoru and Otilia Manta
Universitatea Athenaeum, Universitatea Athenaeum, Universitatea Athenaeum, University of Bucharest, Aalto University - Department of Accounting and Finance, affiliation not provided to SSRN, Harvard University, Institute for Economic Forecasting- NIER, Romanian Academy, Mascara University, Universitatea Athenaeum, University of Valahia, The School of Advanced Studies of the Romanian Academy, Universitatea Athenaeum, University of Bucharest and Universitatea Athenaeum
Downloads 30 (508,508)

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Audit, Management, Economy, Business

23.

Last Mile of Finance - The Bi-Directional Approach

Number of pages: 10 Posted: 05 Oct 2015 Last Revised: 07 Nov 2016
Dirk Beerbaum
Aalto University - Department of Accounting and Finance
Downloads 12 (620,827)

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Last mile of finance, integrated reporting, bi-drectional approach, collaborative software

24.

The Future of Healthcare around the World: Four Indices Integrating Technology, Productivity, Anti-Corruption, Healthcare and Market Financialization

Research Association for Interdisciplinary Studies Conference Proceedings of the 18th Interdisciplinary RAIS conference at Princeton University, Princeton, New Jersey, United States, August 17-18, 2020
Number of pages: 23 Posted: 06 Aug 2020
Julia M. Puaschunder and Dirk Beerbaum
Harvard University and Aalto University - Department of Accounting and Finance
Downloads 3 (686,484)

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Access to Healthcare, Advancements, AI-GDP Index, Apps, Artificial Intelligence (AI), Coronavirus, Corruption-Free Maximization of Excellence and Precision, Corruption Perception (CPI)-Global Connectivity (GCI) Index

25.

IFRS 9 and IFRS 7 Disclosure Requirements – An Analysis of the IASB Taxonomy

Posted: 18 Nov 2016 Last Revised: 25 Aug 2018
Dirk Beerbaum and Maciej Piechocki
Aalto University - Department of Accounting and Finance and Independent

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IFRS 9, IFRS 7, Taxonomy, Principles-Based, Rule-Based, IFRS, Standardsetter, Electronic Structured Reporting

26.

Konkurrenz für Börsen und Banken (ECNs (Electronic Communication Networks))

Posted: 05 Oct 2015 Last Revised: 20 Oct 2018
Dirk Beerbaum
Aalto University - Department of Accounting and Finance

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Electronic Communication Networks, ECNs, elektronische Handelsplattformen, ATS, Alternative Trading Systems

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Accouting theory, financial crisis, mandatory, voluntary, disclosures