Jochen Bigus

Free University Berlin, Department Accounting and Finance

Professor

Van't-Hoff-Str. 8

Berlin, Berlin 14195

Germany

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 19,434

SSRN RANKINGS

Top 19,434

in Total Papers Downloads

3,636

SSRN CITATIONS
Rank 18,911

SSRN RANKINGS

Top 18,911

in Total Papers Citations

11

CROSSREF CITATIONS

44

Scholarly Papers (21)

1.

Relationship Lending and Conservative Accounting? Empirical Evidence from Private Firms

Number of pages: 55 Posted: 18 Sep 2009 Last Revised: 22 Oct 2014
Jochen Bigus, Lisa Schachner and Ingrid Stein
Free University Berlin, Department Accounting and Finance, University of Berne - Institute of Accounting and Control and Deutsche Bundesbank
Downloads 368 (111,809)

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unconditional conservatism, relationship lending, private firms

2.

Creditor Conflicts Prior to Bankruptcy and Credit Rationing

Number of pages: 26 Posted: 08 Feb 2001
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 367 (112,125)
Citation 1

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3.

Moral Hazard by Inside Investors in the Context of Venture Financing

Number of pages: 22 Posted: 06 Mar 2002
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 365 (112,825)
Citation 2

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venture capital, stage financing, moral hazard by investor, insider information

Staging of Venture Financing, Investor Opportunism, and Patent Law

Number of pages: 21 Posted: 16 May 2004
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 329 (125,786)
Citation 5

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venture capital, stage financing, investor opportunism, patent law

Staging of Venture Financing, Investor Opportunism and Patent Law

Journal of Business Finance & Accounting, Vol. 33, No. 7-8, pp. 939-960, September/October 2006
Number of pages: 22 Posted: 03 Oct 2006
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 25 (667,960)

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5.

Subordinated Bonds as an Instrument of Banking Supervision: The Problem of Market Quality and Incentive Problems

Number of pages: 33 Posted: 12 Oct 2001
Jochen Bigus and Stefan Prigge
Free University Berlin, Department Accounting and Finance and Hamburg School of Business Administration
Downloads 349 (118,485)

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Subordinated bonds, banking regulation, creditor conflicts, Basel II

6.

Accounting Conservatism and Creditor Conflicts

Number of pages: 47 Posted: 25 Jun 2010
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 310 (134,456)

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7.

Loss Aversion, Audit Risk Judgments, and Auditor Liability

European Accounting Review, Forthcoming
Number of pages: 41 Posted: 12 Feb 2014
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 229 (182,258)
Citation 1

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auditor liability, audit risk, probability weighting, loss aversion, negligence rule

8.

Venture Financing and Security Incentive

Number of pages: 25 Posted: 06 Mar 2002
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 216 (192,559)

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venture capital, stage financing, asset substitution

9.

Benefits and Costs of Having Bank and Trade Credit Simultaneously

Number of pages: 20 Posted: 21 Jul 2004
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 193 (213,586)

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Insider Lending, Conservatism, and Accounting Standards

Number of pages: 39 Posted: 27 Mar 2014 Last Revised: 21 Jun 2017
Jochen Bigus and Hendrik Hakenes
Free University Berlin, Department Accounting and Finance and Finance Group
Downloads 162 (248,404)
Citation 1

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accounting conservatism, financial reporting opacity, private firms, insider lending, relationship lending

Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?

CEPR Discussion Paper No. DP9934
Number of pages: 38 Posted: 02 Jun 2014
Jochen Bigus and Hendrik Hakenes
Free University Berlin, Department Accounting and Finance and Finance Group
Downloads 1 (896,974)
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Accounting conservatism, Financial reporting opacity, Private firms, Relationship lending, Small and medium enterprises

11.

Consequences of Different Eurobond Proposals in the Eurozone

Number of pages: 33 Posted: 28 Jan 2016
Hans-Bernd Schäfer and Jochen Bigus
Bucerius Law School and Free University Berlin, Department Accounting and Finance
Downloads 145 (271,474)
Citation 1

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Eurobonds, Euro Crisis, Law and Economics

12.

Auditors’ Liability with Ambiguity Aversion

Number of pages: 54 Posted: 22 Sep 2009 Last Revised: 27 Sep 2009
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 133 (290,095)

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auditors’ liability, ambiguity aversion, vague standards of due care, behavioral accounting

13.

Bank Relationships and Private Firms’ Financial Reporting Opacity

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 12 Jul 2015 Last Revised: 12 Mar 2016
Christa Hillebrand and Jochen Bigus
Free University of Berlin (FUB) and Free University Berlin, Department Accounting and Finance
Downloads 119 (315,117)
Citation 4

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bank relationships, private firms, financial reporting opacity

When it Pays to Be Honest: How a Variable Period of Good Conduct Can Improve Incentives in Personal Bankruptcy Proceedings

Number of pages: 28 Posted: 07 Dec 2005
Jochen Bigus and Eva-Maria Steiger
Free University Berlin, Department Accounting and Finance and Max Planck Institute of Economics, Strategic Interaction Group
Downloads 109 (337,036)
Citation 1

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Consumer Bankruptcy, Debt Discharge, Bankruptcy Reform Act, Moral Hazard, Law & Economics

When it Pays to Be Honest: How a Variable Period of Good Conduct Can Improve Incentives in Personal Bankruptcy Proceedings

European Journal of Law and Economics, Vol. 22, No. 3, pp. 233-253
Posted: 25 Jul 2006
Jochen Bigus and Eva-Maria Steiger
Free University Berlin, Department Accounting and Finance and Max Planck Institute of Economics, Strategic Interaction Group

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Consumer Bankruptcy, Debt Discharge, Bankruptcy Reform Act, Moral Hazard, Law & Economics

15.

Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms

European Accounting Review, Forthcoming
Number of pages: 59 Posted: 10 Aug 2016
Jochen Bigus and Stefanie Häfele
Free University Berlin, Department Accounting and Finance and Free University of Berlin (FUB)
Downloads 92 (374,025)
Citation 2

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private firms, earnings smoothing, shareholder loans, dual stakeholder, agency problems of debt, financial accounting and debt contracting, dividend smoothing

16.

Bank Relationships, Earnings Quality and Cost of Debt: Cross-Country Evidence on Private Firms

Number of pages: 55 Posted: 19 Dec 2019
Jochen Bigus, Christa Hillebrand and Aline Grahn
Free University Berlin, Department Accounting and Finance, Free University of Berlin (FUB) and Free University of Berlin (FUB)
Downloads 76 (418,671)

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Bank relationships, Private firms, Financial reporting quality, Creditor protection, Cross-country study

17.

Earnings Properties of Co-Operative Firms

Number of pages: 58 Posted: 19 Dec 2019
Jochen Bigus, Aline Grahn and Monika Riediger
Free University Berlin, Department Accounting and Finance, Free University of Berlin (FUB) and Free University of Berlin (FUB)
Downloads 29 (622,236)

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cooperatives, earnings properties, financial reporting of private firms, privately held corporations, false alarm

18.

Country-Level Accounting Enforcement and IPO Underpricing

Number of pages: 55 Posted: 18 May 2022
Jochen Bigus and Florian Dreyer
Free University Berlin, Department Accounting and Finance and Free University Berlin
Downloads 15 (767,608)

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Accounting enforcement, underpricing, cross-country study, IPOs

19.

Non-Audit Fees, Market Leaders and Concentration in the German Audit Market: A Descriptive Analysis

International Journal of Auditing, Vol. 12, No. 3, pp. 159-179, November 2008
Number of pages: 21 Posted: 03 Nov 2008
Jochen Bigus and Ruth-Caroline Zimmermann
Free University Berlin, Department Accounting and Finance and affiliation not provided to SSRN
Downloads 4 (823,298)
Citation 2

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20.

Auditor Reputation Under Different Negligence Regimes

Abacus, Vol. 51, Issue 3, pp. 356-378, 2015
Number of pages: 23 Posted: 03 Sep 2015
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 0 (876,428)
Citation 1

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Liability cap, Liability exposure, Reputation loss, Vague negligence

21.

Heterogeneous Beliefs, Moral Hazard, and Capital Structure

Schmalenbach Business Review, Vol. 55, April 2003
Posted: 16 Jul 2003
Jochen Bigus
Free University Berlin, Department Accounting and Finance

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Behavioral Finance, Corporate Finance, Heterogeneous Beliefs, Moral Hazard