J. Wielhouwer

VU University Amsterdam

Associate Professor of Accounting

De Boelelaan 1105

Amsterdam, 1081HV

Netherlands

  • VU University Amsterdam

SCHOLARLY PAPERS

18

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2,984

SSRN CITATIONS
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Top 49,071

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6

CROSSREF CITATIONS

7

Scholarly Papers (18)

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1.

Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement

Tuck School of Business Working Paper No. 2010-83
Number of pages: 46 Posted: 25 Oct 2010 Last Revised: 17 Apr 2013
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 869 (32,813)
Citation 13

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FIN 48, tax reporting, contracting, unrecognized tax benefits, book income tax expense

2.

Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes

Tuck School of Business Working Paper No. 2005-24
Number of pages: 37 Posted: 05 Aug 2005
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 743 (40,634)
Citation 1

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Bilateral advance pricing agreements, transfer pricing, tax compliance, game theory

3.

Who Benefits from Multinational Tax Law Ambiguity?

Number of pages: 28 Posted: 16 Sep 2003
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 262 (140,530)

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Tax compliance, multinational taxation, double taxation

4.

Optimal Dynamic Investment Policy Under Different Rates for Tax Depreciation and Economic Depreciation

Tilburg University, CentER Working Paper No. 1999-59
Number of pages: 30 Posted: 23 Mar 2000
J. Wielhouwer, Anja De Waegenaere and Peter M. Kort
VU University Amsterdam, Tilburg University - Department of Econometrics & OR, Netspar, and CentER and Tilburg University - Department of Econometrics & Operations Research
Downloads 211 (173,168)
Citation 1

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optimization, optimal, control, investment, depreciation, taxation

5.

The Public Cost of Broken Confidence: Spillover Effects of Financial Reporting Irregularities

Number of pages: 29 Posted: 22 Oct 2010
J. Wielhouwer
VU University Amsterdam
Downloads 165 (215,545)

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financial reporting irregularities, trust, Ahold, capital market, event study

6.

Estimating and imputing missing tax loss carryforward data to reduce measurement error

European Accounting Review (forthcoming)
Number of pages: 48 Posted: 04 Oct 2018 Last Revised: 29 Apr 2021
Malte Max, J. Wielhouwer and Eelke Wiersma
VU University Amsterdam - Department of Accounting, VU University Amsterdam and VU University Amsterdam - Department of Accounting
Downloads 158 (223,680)

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tax loss carryforward, measurement error, tax aggressiveness, imputation

7.

Optimal Tax Depreciation Under a Progressive Tax System

Number of pages: 24 Posted: 24 Nov 2000
Peter M. Kort, J. Wielhouwer and Anja De Waegenaere
Tilburg University - Department of Econometrics & Operations Research, VU University Amsterdam and Tilburg University - Department of Econometrics & OR, Netspar, and CentER
Downloads 143 (242,728)

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tax depreciation, progressive tax system, discounting, dynamic optimization, path coupling.

8.

Investment Decisions and Depreciation Choices Under a Discretionary Tax Depreciation Rule

Number of pages: 42 Posted: 25 Oct 2014 Last Revised: 20 Jan 2017
J. Wielhouwer and Eelke Wiersma
VU University Amsterdam and VU University Amsterdam - Department of Accounting
Downloads 105 (304,858)

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tax depreciation, bonus depreciation, investments, income smoothing

9.

Dynamic Tax Depreciation Strategies

CentER Discussion Paper Series No. 2008-87
Number of pages: 29 Posted: 21 Oct 2008
Anja De Waegenaere and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER and VU University Amsterdam
Downloads 103 (308,806)

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Tax depreciation, net present value, dynamic programming

10.

Tax Loss Carryovers in a Competitive Environment

Downloads 101 (312,939)

Tax Loss Carryovers in a Competitive Environment

Tuck School of Business Working Paper No. 2506636
Number of pages: 34 Posted: 08 Oct 2014 Last Revised: 22 Jul 2017
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 101 (315,033)

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Net operating loss carryovers, R&D investments, capital expenditures

Tax Loss Carryovers in a Competitive Environment

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2020
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam

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Net operating loss carryovers, R&D investments, capital expenditures

11.

On the Effects of the Degree of Discretion in Reporting Managerial Performance

CentER Discussion Paper No. 2008-21
Number of pages: 33 Posted: 20 Feb 2008
Anja De Waegenaere and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER and VU University Amsterdam
Downloads 69 (393,002)

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managerial compensation, reporting flexibility

12.

The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Number of pages: 41 Posted: 22 Dec 2017
Sanne R. van Duin, Henri C. Dekker, J. Wielhouwer and Juan Mendoza
VU University Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and VU University Amsterdam
Downloads 55 (439,817)
Citation 3

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reporting quality, responsive regulation, support, time horizon

13.

The Tone From Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Sanne R. van Duin, Henri C. Dekker, J. Wielhouwer and Juan Mendoza
VU University Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and VU University Amsterdam

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reporting quality; responsive regulation; support; time horizon

14.

Firms' Compliance with Complex Regulations

Law and Human Behavior, 40 (6): 721-733
Posted: 28 Oct 2017
Juan Mendoza, Henri C. Dekker and J. Wielhouwer
VU University Amsterdam, Vrije Universiteit Amsterdam and VU University Amsterdam

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complex regulations, fairness perceptions, compliance, firm behavior

15.

CEO Origin and Accrual-Based Earnings Management

Accounting Horizons 28(3): 605-626
Posted: 23 Oct 2014
Yu Flora Kuang, Bo Qin and J. Wielhouwer
The University of Melbourne, The University of Melbourne and VU University Amsterdam

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CEO succession; CEO origin; financial reporting; earnings management

16.

Multinational Taxation and R&D Investments

The Accounting Review, July 2012
Posted: 25 Mar 2010 Last Revised: 29 Feb 2012
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam

Abstract:

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Multinational taxation, R&D investment, Transfer pricing, Patent races

17.

Who Benefits from Inconsistent Multinational Tax Transfer Pricing Rules?

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Posted: 09 Nov 2005
Anja De Waegenaere, Richard C. Sansing and J. Wielhouwer
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam

Abstract:

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Tax compliance, transfer pricing, double taxation, tax law inconsistency

18.

Effects of Tax Depreciation on Optimal Firm Investment

CentER Discussion Paper Series No. 1999-58
Posted: 06 Aug 2000
J. Wielhouwer, Peter M. Kort and Anja De Waegenaere
VU University Amsterdam, Tilburg University - Department of Econometrics & Operations Research and Tilburg University - Department of Econometrics & OR, Netspar, and CentER

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Optimization, taxation, depreciation, investment, share valuation