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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    • Tel: ++49-30-83852509
SCHOLARLY PAPERS

20

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SSRN CITATIONS
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14

CROSSREF CITATIONS

17

Scholarly Papers (20)

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1.

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 398 (128,843)
Citation 2

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

2.

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 397 (129,580)

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unconditional conservatism, relationship lending, private firms

3.

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 394 (130,287)
Citation 1

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4.

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 389 (132,199)

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Subordinated bonds, banking regulation, creditor conflicts, Basel II

5.

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 348 (149,456)
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venture capital, stage financing, investor opportunism, patent law

6.

Accounting Conservatism and Creditor Conflicts

Number of pages: 47 Posted: 25 Jun 2010
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Downloads 325 (161,387)

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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 267 (197,210)
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 238 (220,824)

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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 205 (254,191)

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10.

Insider Lending, Conservatism, and Accounting Standards

Downloads 186 (277,370)
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 185 (278,688)
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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 (1,093,677)
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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 172 (302,991)
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 149 (335,188)

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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 143 (346,402)
Citation 4

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bank relationships, private firms, financial reporting opacity

14.

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 125 (384,095)

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

15.

Country-Level Accounting Enforcement and IPO Underpricing

Abacus (Forthcoming)
Number of pages: 55 Posted: 18 May 2022 Last Revised: 07 May 2023
Jochen Bigus and Florian Dreyer
Free University Berlin, Department Accounting and Finance and Free University of Berlin (FUB) - School of Business & Economics
Downloads 122 (391,157)

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Accounting enforcement, underpricing, cross-country study, IPOs

16.

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

Downloads 122 (391,157)
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 122 (393,271)
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

17.

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 114 (411,029)
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

18.

Relationship Banking and Firms’ Earnings Quality – Does it Matter Whether Banks are Creditors or Owners?

Number of pages: 57 Posted: 21 Jul 2023
Jochen Bigus and Marina Weicker
Free University Berlin, Department Accounting and Finance and Free University of Berlin (FUB)
Downloads 36 (764,563)

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relationship banking, earnings quality, bank’s equity holdings

19.

Small Loss Avoidance with Cooperatives: Is it Driven by Debt Financing Demands or Members’ Commitment?

Number of pages: 25 Posted: 29 Aug 2022
Jochen Bigus and Aline Grahn
Free University Berlin, Department Accounting and Finance and Free University of Berlin (FUB)
Downloads 27 (820,074)

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cooperatives, small loss avoidance, member commitment, member liability

20.

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