Jochen Zimmermann

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

Chair of Accounting and Control in Business Studies & Economics

Hochschulring 4

Germany

  • University of Bremen - Chair of Accounting and Control

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    • Tel: +49 421 218-9119

  • University of Bremen - Faculty of Business Studies and Economics

    • Email
    • Tel: +49 421 218 9121
SCHOLARLY PAPERS

23

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16

CROSSREF CITATIONS

16

Scholarly Papers (23)

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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, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 5,731 (2,093)
Citation 6

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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 1,117 (29,589)
Citation 8

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, Jochen Zimmermann, Igor Goncharov and Joerg R. Werner
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics, Lancaster University - Department of Accounting and Finance and Frankfurt School of Finance & Management - Accounting Department
Downloads 1,081 (30,521)
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, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 36 (664,231)

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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, Jochen Zimmermann, Jan Bulla and André R. Meier
Tilburg University, University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics, affiliation not provided to SSRN and University of Bremen - Faculty of Business Studies and Economics
Downloads 1,094 (30,446)

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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, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 890 (40,741)
Citation 5

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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, Jochen Zimmermann and Jochen Zimmermann
University of Applied Sciences Bremen - School of International Business Bremen, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 535 (79,227)
Citation 4

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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, Jochen Zimmermann and Philipp B. Volmer
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 409 (109,208)
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, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 397 (113,056)
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, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 319 (143,807)

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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, Jochen Zimmermann and Stephan Abee
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 295 (156,029)

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cross listing, stock exchange regulation, bonding hypothesis

10.

Disclosure Deregulation of Quarterly Reporting

CESifo Working Paper No. 9344
Number of pages: 54 Posted: 18 Oct 2021
Vanessa Behrmann, Lars Hornuf, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Chair of Accounting and Control; University of Bremen - Faculty of Business Studies and Economics, University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 234 (196,853)

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quarterly reporting, disclosure deregulation, financial reporting, interim management statement, transparency directive

11.

Policy Uncertainty, Earnings Management and the Role of Political Connections

Number of pages: 46 Posted: 21 Apr 2022
Moritz Hölzer, Thomas R. Loy, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 224 (205,204)

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Policy uncertainty, earning management, political connections, lobbying

12.

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, Jochen Zimmermann and Jan-Christoph Volckmer
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 195 (233,171)
Citation 1

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Accounting firms, professional service firms, internationalization, regulatory embeddedness

13.

The Impact of Using a Mobile App on Learning Success in Accounting Education

Number of pages: 38 Posted: 16 Sep 2021 Last Revised: 05 Nov 2021
Johannes Voshaar, Martin Knipp, Thomas R. Loy, Jochen Zimmermann, Jochen Zimmermann and Florian Johannsen
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen, University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Applied Sciences Schmalkalden
Downloads 140 (308,249)

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Learning success, mobile application, online learning, accounting education

14.

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, Jochen Zimmermann and Jochen Zimmermann
Caucasus University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 134 (318,852)

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

15.

Accounting and the Welfare-State: The Missing Link

Number of pages: 30 Posted: 04 Dec 2009
Tim-Frederik Oehr, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 131 (324,429)
Citation 1

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Comparative Accounting Research, Institutionalism, Critical Perspective

16.

The Impact of Political Connections on Managerial Short-Term Resource Adjustment Decisions

Number of pages: 61 Posted: 08 Apr 2022
Johannes Voshaar, Thomas R. Loy, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 114 (358,970)

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resource adjustment, cost behavior, political connections, lobbying, political risk

17.

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, Jochen Zimmermann and Jochen Zimmermann
Caucasus University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 38 (635,405)

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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

18.

Supporting Students in the Transition to Higher Education: Evidence from a Mobile App in Accounting Education

Number of pages: 34 Posted: 10 Dec 2022
Johannes Voshaar, Janik Ole Wecks, Florian Johannsen, Martin Knipp, Thomas R. Loy, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Applied Sciences Schmalkalden, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 23 (739,817)

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Student Approaches to Learning, Five Senses of Student Success, Student Lifecycle, "Transition-in" Phase, Mobile Learning, Accounting Education

19.

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, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 18 (781,615)

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20.

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 and Jochen Zimmermann
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

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21.

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, Jochen Zimmermann and Jochen Zimmermann
Tilburg University and University of Bremen - Chair of Accounting and ControlUniversity 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, Jochen Zimmermann and Jochen Zimmermann
Tilburg University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

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accounting regulation, social choice theory, European Union, IFRS

22.

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, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

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

23.

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, Jochen Zimmermann and Jochen Zimmermann
University of Applied Sciences Bremen - School of International Business Bremen, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

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Emission trade, Emission rights, CAPM, Electricity industry