Research

Peer-Reviewed Publications

Public Peers, Accounting Comparability, and the Value Relevance of Private Firms’ Financial Reporting

(w. Thomas Bourveau, Jason V. Chen & Jochen Pierk)

Review of Accounting Studies, 2023, 28, 2642-2676

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

(w. Christof Beuselinck, Joachim Gassen & Jochen Pierk)

Accounting and Business Research, 2023, 53(1), 38-82

Our online database of the private firm accounting literature is available here.

“What you don’t know won’t hurt you”: Market Monitoring and Bank Supervisors’ Preference for Private Information

(w. Jeroen Koenraadt)

Journal of Banking and Finance, 2022, 143, 106572

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

(w. Jannis Bischof, Holger Daske & Luzi Hail)

Contemporary Accounting Research, 2022, 39(1), 498-536

Working Papers

Can Supervisors Enforce Transparent Accounting When the Rules Leave Room for Management Discretion?

(w. Nicolas Rudolf & Jannis Bischof)

TruPS, I Did It Again: The Impact of Fair Value Circuit Breakers on Banks’ Impairment and Trading Decisions

(w. Zoltan Novotny-Farkas & Igor Goncharov)

Work in Progress

The Usefulness of Subsidiary Disclosures

(w. Jochen Pierk)

Are Private Equity Returns Driven by a Lack of Private Firm Transparency?

(w. Jochen Pierk & Thomas Bourveau)