Christof Beuselinck

Catholic University of Lille - IESEG School of Management

3 Rue de la Digue

Office: A321

Puteaux, 92800

France

SCHOLARLY PAPERS

20

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6,243

SSRN CITATIONS
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Top 13,131

in Total Papers Citations

16

CROSSREF CITATIONS

67

Scholarly Papers (20)

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 Accounting and Auditing Research and Education Center (MARC)
Downloads 1,960 (8,687)
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
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 1,623 (11,771)
Citation 37

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Mandatory IFRS adoption, stock price informativeness, synchronicity

3.

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 854 (30,934)
Citation 20

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accruals - cash flow, international accounting, reporting incentives

4.

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 329 (102,826)
Citation 3

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Annual Report Readability, Tax Panning, IRS Attention

5.

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 280 (121,936)
Citation 8

Abstract:

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

6.

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

Number of pages: 65 Posted: 05 Feb 2018 Last Revised: 14 Jun 2019
Christof Beuselinck and Jochen Pierk
Catholic University of Lille - IESEG School of Management and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 256 (133,908)
Citation 1

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

7.

Accounting Research on Private Firms: An Institutional and Topical Overview

Number of pages: 71 Posted: 18 Dec 2019 Last Revised: 28 Sep 2020
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 201 (168,874)
Citation 4

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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 - Department of Business Administration
Downloads 141 (229,645)

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earnings quality; foreign investors; institutional investors; ownership structure

The Role of Foreign Shareholders in Disciplining Financial Reporting

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 558-592, 2017
Number of pages: 35 Posted: 05 May 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 - Department of Business Administration
Downloads 1 (756,005)
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earnings quality, foreign investors, institutional investors, ownership structure

9.

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 142 (227,777)
Citation 1

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10.

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 140 (230,400)
Citation 1

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

11.

Employee Protection Shocks and Corporate Cash Holdings

Number of pages: 60 Posted: 03 Mar 2018
Christof Beuselinck, Garen Markarian and Arnt Verriest
Catholic University of Lille - IESEG School of Management, HEC - University of Lausanne and EDHEC Business School
Downloads 124 (253,230)

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Cash holdings, Employee Protection, Firing Costs, Financial Constraints; Value of Cash

12.

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 121 (257,895)
Citation 3

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

13.

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 44 (453,736)

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14.

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

Number of pages: 20 Posted: 07 May 2020
affiliation not provided to SSRN, Independent, VU University, Catholic University of Lille - IESEG School of Management and Vienna University of Economics and Business
Downloads 26 (540,510)

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Transfer Pricing; Comparables; Sovereign Risk

Private Equity Involvement and Earnings Quality

Journal of Business Finance & Accounting, Vol. 36, Issue 5-6, pp. 587-615, June/July 2009
Number of pages: 29 Posted: 13 Oct 2009
Christof Beuselinck, Marc Deloof and Sophie Manigart
Catholic University of Lille - IESEG School of Management, University of Antwerp and Vlerick Business School
Downloads 1 (756,005)
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Private Equity Involvement and Earnings Quality

Journal of Business Finance and Accounting, Vol. 36, No. 5-6, pp. 587-615, 2009
Posted: 26 Jan 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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Earnings quality, earnings conservatism, loss recognition timeliness, private equity

16.

Determinants of Cash Holdings in Multinational Corporation's Foreign Subsidiaries: Us Subsidiaries in China

Corporate Governance: An International Review, Vol. 25, Issue 2, pp. 100-115, 2017
Number of pages: 16 Posted: 19 May 2020
Christof Beuselinck and Yan Du
Catholic University of Lille - IESEG School of Management and EDHEC Business School
Downloads 0 (739,267)
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Corporate Governance, Cash Holding, Multinational Corporations, Foreign Subsidiary Boards

17.

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

18.

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 Accounting and Auditing Research and Education Center (MARC)

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

19.

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
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

20.

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