Christof Beuselinck

Catholic University of Lille - IESEG School of Management

3 Rue de la Digue

Office: A321

Puteaux, 92800

France

  • Catholic University of Lille - IESEG School of Management

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SCHOLARLY PAPERS

23

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132

Scholarly Papers (23)

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1.

Earnings Management within Multinational Corporations

The Accounting Review 94 (4): 45-76
Number of pages: 99 Posted: 04 May 2010 Last Revised: 29 Aug 2019
Christof Beuselinck, Stefano Cascino, Marc Deloof and Ann Vanstraelen
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht University
Downloads 2,547 (11,683)
Citation 10

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Earnings management, Multinational corporations, Subsidiaries, Consolidation, Regulatory arbitrage, Enforcement, Regulation

2.

Mandatory IFRS Reporting and Stock Price Informativeness

Number of pages: 54 Posted: 16 Apr 2009
Christof Beuselinck, Philip Joos, Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus
Downloads 1,894 (18,838)
Citation 39

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Mandatory IFRS adoption, stock price informativeness, synchronicity

3.

Financial Statement Readability and Tax Aggressiveness

Number of pages: 45 Posted: 29 Oct 2018
Christof Beuselinck, Belen Blanco, Sandip Dhole and Gerald J. Lobo
Catholic University of Lille - IESEG School of Management, The University of Adelaide, Monash University and University of Houston - C.T. Bauer College of Business
Downloads 959 (51,345)
Citation 3

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Annual Report Readability, Tax Panning, IRS Attention

4.

International Earnings Comparability

Number of pages: 55 Posted: 12 Sep 2007 Last Revised: 31 Jan 2008
Christof Beuselinck, Philip Joos and Sofie Van der Meulen
Catholic University of Lille - IESEG School of Management, Tilburg University and Catholic University of Lille - IÉSEG School of Management, Lille Campus
Downloads 943 (52,547)
Citation 21

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accruals - cash flow, international accounting, reporting incentives

5.

Private Firm Accounting: The European Reporting Environment, Data and Research Perspectives

TRR 266 Accounting for Transparency Working Paper Series No. 52, Accounting and Business Research, https://doi.org/10.1080/00014788.2021.1982670
Number of pages: 73 Posted: 18 Dec 2019 Last Revised: 15 Oct 2021
Christof Beuselinck, Ferdinand Elfers, Joachim Gassen and Jochen Pierk
Catholic University of Lille - IESEG School of Management, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Humboldt University of Berlin - School of Business and Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 674 (82,152)
Citation 24

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6.

On the Dynamics between Local and International Tax Planning in Multinational Corporations

Review of Accounting Studies, accepted.
Number of pages: 59 Posted: 05 Feb 2018 Last Revised: 21 Jun 2022
Christof Beuselinck and Jochen Pierk
Catholic University of Lille - IESEG School of Management and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 456 (133,873)
Citation 3

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Tax planning, tax avoidance, profit shifting, local tax strategies, multinational corporations

7.

Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?

Number of pages: 43 Posted: 26 Jul 2006 Last Revised: 11 Dec 2013
Christof Beuselinck and Marc Deloof
Catholic University of Lille - IESEG School of Management and University of Antwerp
Downloads 365 (172,249)
Citation 9

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business groups; earnings management; marginal tax rate; ownership structure

8.

Employment Protection and Payout Policy

Number of pages: 44 Posted: 12 Feb 2018 Last Revised: 12 Mar 2018
Muhammad Farooq Ahmad, Christof Beuselinck and Helen Bollaert
SKEMA Business School – Université Côte d'Azur, Catholic University of Lille - IESEG School of Management and SKEMA Business School
Downloads 332 (191,004)
Citation 1

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Labor protection, pro-labor laws, dividends, payout policy

9.

Transfer Pricing Comparables: Preferring a Close Neighbor Over a Far-Away Peer?

forthcoming in Journal of International Accounting, Auditing and Taxation
Number of pages: 52 Posted: 07 May 2020 Last Revised: 05 Jan 2022
Bert Steens, Thibaut Roques, Sébastien Gonnet, Christof Beuselinck and Matthias Petutschnig
VU University, Independent, affiliation not provided to SSRN, Catholic University of Lille - IESEG School of Management and Vienna University of Economics and Business
Downloads 312 (204,050)

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Transfer pricing; Corporate taxation; Accounting Comparables; Country risk; Geographical proximity

10.

Employee Protection Shocks and Corporate Cash Holdings

Number of pages: 60 Posted: 03 Mar 2018 Last Revised: 13 Jul 2021
Christof Beuselinck, Garen Markarian and Arnt Verriest
Catholic University of Lille - IESEG School of Management, HEC - University of Lausanne and KU Leuven
Downloads 254 (252,488)
Citation 9

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Cash holdings, Employee Protection, Firing Costs, Value of Cash

11.

Individual Investors and Option Trading: Attention Grabbing Versus Long-Term Strategies

Number of pages: 57 Posted: 23 Jan 2011 Last Revised: 09 Feb 2011
Christof Beuselinck, Dries Heyman and Maarten Pronk
Catholic University of Lille - IESEG School of Management, Ghent University - Department of Financial Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 222 (287,917)
Citation 1

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12.

The Role of Foreign Shareholders in Disciplining Financial Reporting

Forthcoming, Journal of Business Finance and Accounting
Number of pages: 62 Posted: 10 Feb 2017
Christof Beuselinck, Belen Blanco and Juan M. García Lara
Catholic University of Lille - IESEG School of Management, The University of Adelaide and Universidad Carlos III de Madrid
Downloads 205 (310,498)

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earnings quality; foreign investors; institutional investors; ownership structure

13.

E-Government and Corporate Tax Planning: International Evidence

Number of pages: 60 Posted: 01 Dec 2024
Christof Beuselinck, Panagiotis Karavitis, Pantelis Kazakis and Niswatil Mouna
Catholic University of Lille - IESEG School of Management, University of Glasgow - Adam Smith Business School, University of Glasgow and University of Glasgow
Downloads 184 (342,987)

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tax avoidance, tax planning, digitalization, e-government, digital governments

14.

The Value of Stable Ownership During the Global Financial Crisis

Number of pages: 42 Posted: 05 May 2013
Andy Lardon, Christof Beuselinck and Marc Deloof
University of Antwerp, Catholic University of Lille - IESEG School of Management and University of Antwerp
Downloads 157 (393,936)
Citation 12

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Ownership Stability, Ownership Concentration, Global Financial Crisis, Stock Returns, Idiosyncratic Risk, Investments

15.

Tax-related Key Audit Matters and Changes in Corporate Income Shifting

Number of pages: 46 Posted: 04 Apr 2024
Christof Beuselinck, Nathan C. Goldman, Jochen Pierk and Cinthia Valle Ruiz
Catholic University of Lille - IESEG School of Management, North Carolina State University - Department of Accounting, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Catholic University of Lille - IESEG School of Management
Downloads 135 (450,350)

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Multinational corporations, income shifting, Key Audit Matters (KAMs), tax planning

16.

Reputation Harm and Corporate Financial Policies

Number of pages: 42 Posted: 04 Nov 2023
Christof Beuselinck and Arnt Verriest
Catholic University of Lille - IESEG School of Management and KU Leuven
Downloads 133 (450,350)

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Negative media exposure, Financial policies, Cash holdings, Leverage, Reputation loss

17.

Determinants of Cash Holdings in Multinational Corporation’s Foreign Subsidiaries: U.S. Subsidiaries in China

Forthcoming in Corporate Governance: An International Review
Number of pages: 40 Posted: 12 Nov 2016
Christof Beuselinck and Yan Du
Catholic University of Lille - IESEG School of Management and EDHEC Business School
Downloads 73 (673,229)

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18.

Navigating Fiscal Policy: The Dynamics of Income Shifting in the Oil and Gas Industry

Number of pages: 36 Posted: 30 May 2024
Raúl Barroso, Christof Beuselinck and Cinthia Valle Ruiz
IESEG School of Management, Catholic University of Lille - IESEG School of Management and Catholic University of Lille - IESEG School of Management
Downloads 49 (818,541)

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Multinational corporations, income shifting, O&G firms, tax planning

19.

Political Risk Exposure, Rival Competition and Cash Holdings

Number of pages: 44 Posted: 12 Jun 2024
Christof Beuselinck and Muhammad Farooq Ahmad
Catholic University of Lille - IESEG School of Management and SKEMA Business School
Downloads 35 (937,910)

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political risk, cash holdings, precautionary cash holdings, investment irreversibility, rival competition

20.

Financial Reporting, Disclosure, and Corporate Governance

The Oxford handbook of Corporate Governance, Oxford University Press, 2013, Chapter 13, pp. 290-307, ISBN 9780199642007
Posted: 05 Apr 2016
Christof Beuselinck, Marc Deloof and Sophie Manigart
Catholic University of Lille - IESEG School of Management, University of Antwerp and Vlerick Business School

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voluntary disclosure, information, disclosure regulations, private firms, public firms

21.

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals

Review of Accounting Studies, Forthcoming
Posted: 13 Dec 2014
Christof Beuselinck, Marc Deloof and Ann Vanstraelen
Catholic University of Lille - IESEG School of Management, University of Antwerp and Maastricht University

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tax planning, income shifting, tax enforcement, composite tax score

22.

Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?

Journal of International Accounting Research, Forthcoming, This paper is a significantly revised version of the paper titled "Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties", and which was known as CentER Discussion Paper Series No. 2010-112.
Posted: 09 Nov 2010 Last Revised: 18 Aug 2017
Christof Beuselinck, Philip Joos, Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus

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relative forecast accuracy; mandatory IFRS adoption; analyst specialization

23.

Private Equity Investments and Disclosure Policy

European Accounting Review Vol. 17, No. 4, December 2008
Posted: 11 Nov 2004 Last Revised: 10 Jan 2011
Christof Beuselinck, Marc Deloof and Sophie Manigart
Catholic University of Lille - IESEG School of Management, University of Antwerp and Vlerick Business School

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Disclosure choice, private equity, unlisted firms, corporate governance