Jochen Zimmermann

University of Bremen - Faculty of Business Studies and Economics

Chair of Accounting and Control in Business Studies & Economics

Hochschulring 4

Germany

University of Bremen - Chair of Accounting and Control

Professor

Universitaetsallee GW I

Bremen, D-28334

Germany

http://www.controlling.uni-bremen.de

  • University of Bremen - Faculty of Business Studies and Economics

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    • Tel: +49 421 218 9121

  • University of Bremen - Chair of Accounting and Control

    • Email
    • Tel: +49 421 218-9119
SCHOLARLY PAPERS

19

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11

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15

Scholarly Papers (19)

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1.

Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany

Number of pages: 29 Posted: 26 Mar 2003
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 5,409 (1,374)
Citation 5

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earnings management, reporting incentives, international accounting standards

2.

Does Compliance with the German Corporate Governance Code Have an Impact on Stock Valuation? An Empirical Analysis

Downloads 1,029 ( 21,601)
Citation 7

Does Compliance with the German Corporate Governance Code Have an Impact on Stock Valuation? An Empirical Analysis

University of Bremen Working Paper
Number of pages: 23 Posted: 29 Nov 2004
Jochen Zimmermann, Igor Goncharov and Joerg R. Werner
University of Bremen - Faculty of Business Studies and Economics, Lancaster University - Department of Accounting and Finance and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 999 (22,197)
Citation 8

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Corporate governane, value relevance, Germany, code of conduct

Does Compliance with the German Corporate Governance Code have an Impact on Stock Valuation? An Empirical Analysis

Corporate Governance: An International Review, Vol. 14, No. 5, pp. 432-445, September 2006
Number of pages: 14 Posted: 17 Sep 2006
Igor Goncharov, Joerg R. Werner and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 30 (497,707)
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3.

Global Accounting Standards - A Success Story? An Empirical Investigation of the First FASB & IASB Convergence Project

Number of pages: 20 Posted: 31 Jul 2008 Last Revised: 13 Aug 2008
Ulf M.T. Luthardt, Jochen Zimmermann, Jan Bulla and André R. Meier
Tilburg University, University of Bremen - Faculty of Business Studies and Economics, affiliation not provided to SSRN and University of Bremen - Faculty of Business Studies and Economics
Downloads 984 (23,098)

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Accounting standards, Business combinations, convergence project

4.

Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia

Number of pages: 41 Posted: 26 Nov 2004
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 755 (33,552)
Citation 1

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Earnings management, reporting incentives, income taxes, transition economies

5.

Competing Accounting Treatments for Emission Rights: A Capital Market Perspective

Number of pages: 54 Posted: 08 Jan 2009 Last Revised: 14 Jun 2009
Stefan Veith, Joerg R. Werner and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 474 (61,705)
Citation 2

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Market valuation, emission rights, emission trade, accounting choices, gross and net approaches, fair value

6.

EU Federalism and the Governance of Financial Reporting: Cost and Benefits of Centralized Standard Setting

Number of pages: 32 Posted: 26 Jan 2006
Jochen Zimmermann and Philipp B. Volmer
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 396 (76,688)
Citation 1

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Comparative Accounting, Accounting Harmonisation, Federalism, Subsidiarity, European Union, SME

7.

Legislative Demands and Economic Realities: Company and Group Accounts Compared

Number of pages: 46 Posted: 31 Jan 2006 Last Revised: 24 Mar 2008
Igor Goncharov, Joerg R. Werner and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 380 (80,338)
Citation 1

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consolidation, earnings quality, harmonization, company law, book-tax conformity

8.

Supply and Demand of Accounting Information: The Case of Bank Financing in Russia

Number of pages: 35 Posted: 27 Jul 2006
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 302 (104,095)

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earnings management, reporting incentives, bank financing, transition economies

9.

Do Cross-Listings Drive Regulatory Convergence? Evidence from Germany

Number of pages: 15 Posted: 18 May 2006
Jochen Zimmermann and Stephan Abee
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 269 (117,818)

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cross listing, stock exchange regulation, bonding hypothesis

10.

Accounting Firms: Global Spread with Limited Transnationalization

ZenTra Working Paper in Transnational Studies No. 11/2012
Number of pages: 26 Posted: 19 Dec 2012
Jochen Zimmermann and Jan-Christoph Volckmer
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 170 (182,527)

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Accounting firms, professional service firms, internationalization, regulatory embeddedness

11.

Time-Series Properties of Earnings: The Case of Georgian Stock Exchange

Journal of Business and Policy Research, 10 (1), 70-96, 2015
Number of pages: 27 Posted: 09 Sep 2015 Last Revised: 28 Jan 2018
Erekle Pirveli and Jochen Zimmermann
Caucasus University and University of Bremen - Faculty of Business Studies and Economics
Downloads 119 (243,409)

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Time-series properties of earnings; the Georgian Stock Exchange; earnings quality determinants; pooled OLS regression

12.

Accounting and the Welfare-State: The Missing Link

Number of pages: 30 Posted: 04 Dec 2009
Tim-Frederik Oehr and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 114 (251,100)

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Comparative Accounting Research, Institutionalism, Critical Perspective

13.

Do Wealthy Economies Have Better Accounting Quality? International Evidence

Journal of Corporate Accounting and Finance, 30 (2), 92-110, Forthcoming
Number of pages: 23 Posted: 07 Jun 2019
Erekle Pirveli and Jochen Zimmermann
Caucasus University and University of Bremen - Faculty of Business Studies and Economics
Downloads 17 (559,592)

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accounting conservatism, accounting quality, country wealth, country-level determinants of financial reporting, earnings quality, financial reporting infrastructure, value relevance of earnings and book values

14.

The Supply of and Demand for Accounting Information: The Case of Bank Financing in Russia

Economics of Transition, Vol. 15, No. 2, pp. 257-283, April 2007
Number of pages: 27 Posted: 03 Apr 2007
Igor Goncharov and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 17 (559,592)
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15.

Does Compliance with the German Corporate Governance Code Pay Off?: An Investigation of the Implied Cost of Capital

Journal of Risk Finance, Vol. 16, Issue 3, 2015
Posted: 27 Dec 2015
Thomas Kaspereit, Kerstin Lopatta and Jochen Zimmermann
Universite du Luxembourg, University of Oldenburg - Accounting and Corporate Governance and University of Bremen - Faculty of Business Studies and Economics

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German Corporate Governance Code, Implied Cost of Capital, Model-based Forecasts

16.

EU Federalism and the Governance of Financial Reporting

Publius: The Journal of Federalism, Vol. 40, No. 1, pp. 200-225, 2010
Posted: 22 Dec 2009
Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics

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17.

A European View on the Legitimacy of Accounting Procedures: Towards a Deliberative-Accountability Framework for Analysis

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A European View on the Legitimacy of Accounting Procedures: Towards a Deliberative-Accountability Framework for Analysis

Posted: 31 Jul 2008 Last Revised: 31 Aug 2009
Ulf M.T. Luthardt and Jochen Zimmermann
Tilburg University and University of Bremen - Faculty of Business Studies and Economics

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accounting standard-setting, legitimacy, IASB, EU-endorsement

A European View on the Legitimacy of Accounting Procedures: Towards a Deliberative-Accountability Framework for Analysis

Research in Accounting Regulations, Vol. 21, No. 2, 2009
Posted: 28 Feb 2010
Ulf M.T. Luthardt and Jochen Zimmermann
Tilburg University and University of Bremen - Faculty of Business Studies and Economics

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accounting regulation, social choice theory, European Union, IFRS

18.

New Governance Modes for Germany's Financial Reporting System: Another Retreat of the Nation State?

Socio-Economic Review, Vol. 5, No. 3, pp. 437-465, 2007
Posted: 10 Jul 2008
Philipp B. Volmer, Joerg R. Werner and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics

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Governance, socio-economics, financial markets, Germany, capitalist systems, accounting

19.

Economic Consequences of Emission Trading Schemes: Evidence from the European Power Sector

Energy Economics, Vol. 31, No. 4, pp. 605-613, 2009
Posted: 15 Jan 2008 Last Revised: 03 Dec 2009
Stefan Veith, Joerg R. Werner and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics

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Emission trade, Emission rights, CAPM, Electricity industry