Jochen Pierk

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

P.O. Box 1738

3000 DR Rotterdam, NL 3062 PA

Netherlands

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

SCHOLARLY PAPERS

17

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TOTAL CITATIONS
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Top 24,667

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53

Scholarly Papers (17)

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1.

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 1,192 (38,667)

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

2.

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 1,017 (48,526)
Citation 1

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

3.

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

TRR 266 Accounting for Transparency Working Paper Series No. 52, Accounting and Business Research, https://doi.org/10.1080/00014788.2021.1982670
Number of pages: 73 Posted: 18 Dec 2019 Last Revised: 15 Oct 2021
Christof Beuselinck, Ferdinand Elfers, Joachim Gassen and Jochen Pierk
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 681 (83,200)
Citation 24

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4.

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 635 (91,020)
Citation 7

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5.

In-Network Auditors and Foreign Subsidiaries’ Investment Efficiency

Number of pages: 36 Posted: 13 May 2019 Last Revised: 16 Jan 2024
Eva Labro, Jochen Pierk and Christophe Van Linden
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Oslo Metropolitan University
Downloads 620 (93,782)

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

6.

Accounting Regulation in the European Union

Number of pages: 54 Posted: 20 Dec 2023 Last Revised: 29 Apr 2025
Eva Labro and Jochen Pierk
University of North Carolina (UNC) at Chapel Hill - Accounting Area and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 581 (101,897)
Citation 1

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accounting regulation, European Union, financial accounting, tax, auditing, disclosure regulation

7.

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

Review of Accounting Studies, forthcoming
Number of pages: 52 Posted: 08 May 2020 Last Revised: 25 Jan 2022
Thomas Bourveau, Jason V. Chen, Ferdinand Elfers and Jochen Pierk
Columbia University - 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 523 (116,269)
Citation 11

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value relevance, private firms, spillovers, comparability

8.

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

Review of Accounting Studies, accepted.
Number of pages: 59 Posted: 05 Feb 2018 Last Revised: 21 Jun 2022
Christof Beuselinck and Jochen Pierk
Catholic University of Lille - IESEG School of Management and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 466 (133,695)
Citation 3

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

9.

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 241 (273,486)

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Brexit, political risk, collaborations, science

10.

Tax-related Key Audit Matters and Changes in Corporate Income Shifting

Number of pages: 46 Posted: 04 Apr 2024
Christof Beuselinck, Nathan C. Goldman, Jochen Pierk and Cinthia Valle Ruiz
Catholic University of Lille - IESEG School of Management, North Carolina State University - Department of Accounting, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Catholic University of Lille - IESEG School of Management
Downloads 146 (430,877)

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Multinational corporations, income shifting, Key Audit Matters (KAMs), tax planning

11.

Dissemination of Accounting Research

European Accounting Review, https://doi.org/10.1080/09638180.2023.2276215
Number of pages: 48 Posted: 30 Oct 2023 Last Revised: 08 Jan 2024
Beatriz Garcia Osma, Araceli Mora and Jochen Pierk
Universidad Carlos III de Madrid, University of Valencia - Department of Accounting and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 133 (464,548)

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12.

Crossing the Atlantic: The Role of U.S. Executives in Tax Planning of Foreign Subsidiaries

Number of pages: 46 Posted: 01 May 2023
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 132 (467,410)

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executives, fixed effects, multinational corporations, tax avoidance, subsidiaries

13.

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 101 (572,628)
Citation 5

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Exchange-Regulated Markets, IFRS Adoption, Institutional Investors

14.

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 54 (815,394)
Citation 1

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

15.

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

Journal of International Business Studies, Vol. 51(8), pp. 1312-1330, 2020. doi: 10.1057/s41267-019-00287-9
Posted: 29 Jul 2016 Last Revised: 18 Oct 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

16.

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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17.

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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