Jochen Bigus

Free University Berlin, Department Accounting and Finance

Professor

Van't-Hoff-Str. 8

Berlin, Berlin 14195

Germany

  • Free University Berlin, Department Accounting and Finance

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SCHOLARLY PAPERS

21

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SSRN CITATIONS
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11

CROSSREF CITATIONS

44

Scholarly Papers (21)

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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

4.

Staging of Venture Financing, Investor Opportunism, and Patent Law

Downloads 354 (116,701)
Citation 8

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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10.

Insider Lending, Conservatism, and Accounting Standards

Downloads 163 (246,621)
Citation 1

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

14.

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

Downloads 109 (334,953)
Citation 1

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