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)