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

SCHOLARLY PAPERS

19

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SSRN CITATIONS
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SSRN RANKINGS

Top 27,618

in Total Papers Citations

13

CROSSREF CITATIONS

16

Scholarly Papers (19)

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 5,470 (1,442)
Citation 6

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earnings management, reporting incentives, international accounting standards

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 1,012 (23,222)
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 (521,453)
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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 1,003 (23,918)

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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 781 (34,086)
Citation 4

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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 476 (65,060)
Citation 3

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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 397 (80,805)
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 382 (84,519)
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 307 (108,058)

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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 (124,322)

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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 171 (191,081)

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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 122 (251,103)

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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 (263,766)
Citation 1

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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 19 (573,693)

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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 (586,549)
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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 Hamburg - Faculty of Business, Economics, and Social Sciences 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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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