dr. J. (Jochen) Pierk dr.

Beuselinck, C., & Pierk, J. (2024). On the dynamics between local and international tax planning in multinational corporations. Review of Accounting Studies, 29(1), 852-888. https://doi.org/10.1007/s11142-022-09731-y

Bourveau, T., Chen, J., Elfers, F., & Pierk, J. (2023). Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting. Review of Accounting Studies, 28(4), 2642-2676. https://doi.org/10.1007/s11142-022-09707-y

Beuselinck, C., Elfers, F., Gassen, J., & Pierk, J. (2023). Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research, 53(1), 38–82. https://doi.org/10.1080/00014788.2021.1982670

García Osma, B., Mora, A., & Pierk, J. (2023). Dissemination of Accounting Research. European Accounting Review, 32(5), 1053-1083. https://doi.org/10.1080/09638180.2023.2276215

Kohlhase, S., & Pierk, J. (2021). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms. Journal of Business Finance and Accounting, 48(5-6), 815-840. https://doi.org/10.1111/jbfa.12502

Pierk, J. (2021). Big baths and CEO overconfidence. Accounting and Business Research, 51(2), 1-21. https://doi.org/10.1080/00014788.2020.1783634

Kohlhase, S., & Pierk, J. (2020). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies, 51(8), 1312-1330. https://doi.org/10.1057/s41267-019-00287-9

Pierk, J. (2018). IPOs and IFRS in European exchange-regulated markets: A research note. Journal of Accounting and Public Policy, 37(5), 477-485. https://doi.org/10.1016/j.jaccpubpol.2018.09.005

Pierk, J., & Weil, M. (2016). Price regulation and accounting choice. Journal of Accounting and Public Policy, 35(3), 256-275. https://doi.org/10.1016/j.jaccpubpol.2015.12.005

Pierk, J., & Weil, M. (2012). Konvergenz von IFRS und HGB am Beispiel der Pensionsrückstellungen kapitalmarktorientierter Unternehmen. [Conversion of IFRS and German GAAP – Evidence from pension provisions]. Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 12(11), 516-521. http://hdl.handle.net/1765/119506

Gassen, J., Pierk, J., & Weil, M. (2011). Pensionsrückstellungen nach dem BilMoG - Erste empirische Evidenz. [Pension provisions according to new German GAAP – Empirical evidence from early adopters]. Der Betrieb, 64(19), 1061-1067. http://hdl.handle.net/1765/119515

Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery. https://www.rsm.nl/discovery/2021/write-offs-in-loss-making-firms/

Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery. https://www.rsm.nl/discovery/2020/tax-systems/