Kubick, T., & Li, Y. (2023). The Effect of Managerial Adverse Experience on Financial Reporting. The Accounting Review, 98(3), 307–333. Advance online publication. https://doi.org/10.2308/TAR-2018-0325
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. Advance online publication. https://doi.org/10.1080/00014788.2021.1982670
Li, Y., & Ma, M. (2022). Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request. The Accounting Review, 97(7), 295-318. https://doi.org/10.2308/TAR-2019-0553
Koenraadt, J., & Leung, E. (2022). Investor Reactions to Crypto Token Regulation. European Accounting Review. Advance online publication. https://doi.org/10.1080/09638180.2022.2090399
Fiechter, P., Hitz, JM., & Lehmann, N. (2022). Real effects of a widespread CSR reporting mandate: Evidence from the European Union's CSR Directive. Journal of Accounting Research, 60(4), 1499-1549. https://doi.org/10.1111/1475-679X.12424
Elfers, F., & Koenraadt, J. (2022). What you don’t know won’t hurt you: Market Monitoring and Bank Supervisors’ Preference for Private Information. Journal of Banking and Finance, 143, Article 106572. Advance online publication. https://doi.org/10.1016/j.jbankfin.2022.106572
Darendeli, A., Fiechter, P., Hitz, J. M., & Lehmann, N. (2022). The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. Journal of Accounting and Economics, 74(2-3), Article 101525. https://doi.org/10.1016/j.jacceco.2022.101525
Bourveau, T., Chen, J., Elfers, F., & Pierk, J. (2022). Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting. Review of Accounting Studies. Advance online publication. https://doi.org/10.1007/s11142-022-09707-y
Beuselinck, C., & Pierk, J. (2022). On the dynamics between local and international tax planning in multinational corporations. Review of Accounting Studies. Advance online publication. https://doi.org/10.1007/s11142-022-09731-y
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
Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery. https://discovery.rsm.nl/articles/503
Elfers, F., Bischof, J., Daske, H., & Hail, L. (2021). A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*. Contemporary Accounting Research, 39(1), 498-536. https://doi.org/10.1111/1911-3846.12715
Bae, J., Biddle, G., & Park, C. (2021). Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency, and Firm Performance. Management Science, 68(1), 583-607. https://doi.org/10.1287/mnsc.2020.3896
2020
Elfers, F. (Author), & Pierk, J. (Author). (2020). Tandeloze waakhonden. Web publication/site, Accountant.
Elfers, F. (Author), & Pierk, J. (Author). (2020). Toothless Watchdogs. Web publication/site
Yu, J., Kwak, B., Park, M., & Zang, Y. (2020). The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality. The European Accounting Review. https://doi.org/10.1080/09638180.2020.1807381
Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery. http://hdl.handle.net/1765/124760
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
Bae, J., Joo, J. H., & Park, C. W. (Accepted/In press). Differential performance impacts of outsider and insider interim CEO successions. Asia-Pacific Journal of Accounting and Economics. https://doi.org/10.1080/16081625.2020.1828106
Suijs, J., & Wielhouwer, JL. (2019). Disclosure poliy choices under regulatory threat. The Rand Journal of Economics, 50(1), 3-28. https://doi.org/10.1111/1756-2171.12260
Leung, E., & Verriest, AJM. (2019). Does location matter for disclosure? Evidence from geographic segments. Journal of Business Finance and Accounting, 46(5-6), 541-568. https://doi.org/10.1111/jbfa.12375
Lehmann, N. (2019). Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage. Journal of Accounting Research, 57(3), 721-761. https://doi.org/10.1111/1475-679X.12254
Gan, Y., & Qiu, B. (2019). Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As. Journal of International Business Studies, 50, 1156-1183. https://doi.org/10.1057/s41267-019-00216-w
2010 - 2018
S.Y. Kwon, J.W. Park & J. Yu (2018). The Effect of Industry-Specialist Auditors on SEO Underpricing Before and After the Global Financial Crisis. Auditing: A Journal of Practice & Theory, 37 (1), 89-113. doi: 10.2308/ajpt-51779
P.Y.E. Leung & D. Veenman (2018). Non-GAAP Earnings in Loss Firms. Journal of Accounting Research, 56 (4), 1083-1137. doi: 10.1111/1475-679X.12216
J. Pierk (2018). IPOs and IFRS in European exchange-regulated markets: A research note. Journal of Accounting and Public Policy, 37 (5), 477-485. doi: 10.1016/j.jaccpubpol.2018.09.005 [go to publisher's site]
J.P.M. Suijs & J.L. Wielhouwer (2018). Disclosure policy choices under regulatory threat. The Rand Journal of Economics, 0 (0). doi: 10.1111/1756-2171.12260
J. Pierk & M. Weil (2016). Price regulation and accounting choice. Journal of Accounting and Public Policy, 35 (3), 256-275. doi: 10.1016/j.jaccpubpol.2015.12.005
T. Jeanjean, H. Stolowy, M.H.R. Erkens & T.L. Yohn (2015). International evidence on the impact of adopting English as an external reporting language. Journal of International Business Studies, 46 (2), 180-205. doi: 10.1057/jibs.2014.33
M.H.R. Erkens, L. Paugam & H. Stolowy (2015). Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité - Contrôle - Audit, 21 (3), 13-90. doi: 10.3917/cca.213.0015
P.Y.E. Leung & A.J.M. Verriest (2015). The Impact of IFRS 8 on Geographical Segment Information. Journal of Business Finance and Accounting, 42 (3-4), 273-309. doi: 10.1111/jbfa.12103
J.P.M. Suijs & J.L. Wielhouwer (2014). Disclosure regulation in duopoly markets; proprietary costs and social welfare. The European Accounting Review, 23 (2), 227-255. doi: 10.1080/09638180.2013.835245
P.Y.E. Leung & P.P.M. Joos (2013). Investor Perceptions of Potential IFRS Adoption in the United States. The Accounting Review, 88 (2), 577-609. doi: 10.2308/accr-50338
J. Stecher & J.P.M. Suijs (2012). Hail, Procrustes! Harmonized accounting standards as a Procrustion bed. Journal of Accounting and Public Policy, 31 (4), 341-355. doi: 10.1016/j.jaccpubpol.2012.05.003
D. Matsumoto, M. Pronk & E.M. Roelofsen (2011). What Makes Conference Calls Useful? The Information Content of Managers’ Presentations and Analysts’ Discussion Sessions. The Accounting Review, 86 (4), 1383-1414. doi: 10.2308/accr-10034
S. Hollander, M. Pronk & E.M. Roelofsen (2010). Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls. Journal of Accounting Research, 48 (3), 531-563. doi: 10.1111/j.1475-679X.2010.00365.x
2009 - 2000
J.P.M. Suijs (2008). On the value relevance of asymmetric financial reporting policies. Journal of Accounting Research, 46 (5), 1297-1321. doi: 10.1111/j.1475-679X.2008.00309.x
J.P.M. Suijs (2007). Voluntary disclosure of information when firms are uncertain of investor response. Journal of Accounting and Economics, 43 (2/3), 391-410. doi: 10.1016/j.jacceco.2006.10.002
W.B. Elliot, F. Hodge, J.J. Kennedy & M. Pronk (2007). Are MBA students a good proxy for non-professional investors? The Accounting Review, 82 (1), 139-168.
M. Pronk & F. Hodge (2006). The impact of expertise and investment familiarity on investors' use of online financial report information. Journal of Accounting, Auditing and Finance, 21, 267-292.
M. Pronk (2006). The impact of intraday timing of earnings announcements on the bid-ask spread and depth. Journal of Accounting, Auditing and Finance, 21, 37-54.
J.P.M. Suijs (2005). Voluntary disclosure of bad news. Journal of Business Finance and Accounting, 32 (7/8), 1423-1436.
A. DeWaegenaere, J.P.M. Suijs & S. Tijs (2005). Stable profit sharing in cooperative investments. OR Spectrum, 27 (1), 85-93.
J.P.M. Suijs, P. Borm, H. Hamers, M. Koster & M. Quant (2005). Communication and cooperation in public network situations. Annals of Operations Research, 137 (1), 117-140.
T. Marra & J.P.M. Suijs (2004). Going-public and the influence of disclosure environments. Review of Accounting Studies, 9 (4), 465-493.
J.P.M. Suijs (2003). Cost allocation in spanning network enterprises with stochastic connection costs. Games and Economic Behavior, 42 (1), 156-171.
J.P.M. Suijs, A. DeWaegenaere & P. Borm (2003). Optimal design of pension funds: A mission impossible? Economic Theory, 22 (1), 89-110.
P. Borm, A. DeWaegenaere, C. Rafels, J.P.M. Suijs, S. Tijs & J. Timmer (2001). Cooperation in capital deposits. OR Spectrum, 23, 265-281.
J. Timmer, P. Borm & J.P.M. Suijs (2000). Linear transformation of products: games and economies. Journal of Optimization Theory and Applications, 107, 677-706.
2000 - 1996
J.P.M. Suijs & P. Borm (1999). Stochastic cooperative games: Superadditivity, convexity, and certainty equivalents. Games and Economic Behavior, 27, 331-345.
H. Hamers, F. Klijn & J.P.M. Suijs (1999). On the balancedness of m-sequencing games. European Journal of Operational Research, 119, 678-691.
J.P.M. Suijs, P. Borm, A. DeWaegenaere & S. Tijs (1998). Cooperative games with stochastic payoffs. European Journal of Operational Research, 113, 193-205.
J.P.M. Suijs, P. Borm & A. DeWaegenaere (1998). Stochastic cooperative games in insurance. Insurance, 22, 209-228.
J.P.M. Suijs (1996). On incentive compatibility and budget balancedness in public decision making. Economic Design, 2, 193-209.
H. Hamers, J.P.M. Suijs, P. Borm & S. Tijs (1996). The split core for sequencing games. Games and Economic Behavior, 15, 165-176.
