Zobrazeno 1 - 10
of 69
pro vyhledávání: '"Jochen Bigus"'
Publikováno v:
Accounting and Business Research. :1-33
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::720db16e210462acf156b0153cfac08b
https://doi.org/10.1080/00014788.2022.2149458
https://doi.org/10.1080/00014788.2022.2149458
Publikováno v:
Technology Analysis & Strategic Management. 33:568-585
Aiming at the strategic behaviour in ‘technology make-or-buy decisions’ in the real economy, this study develops a Cournot competition model with endogenous technological level, by comparing the te...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b308f736554eaa7805b9d7ce1f79a389
https://doi.org/10.1080/09537325.2020.1832209
https://doi.org/10.1080/09537325.2020.1832209
Autor:
Jochen Bigus, Florian Dreyer
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::91b357dfd223870728ba8071accb2bbd
https://doi.org/10.2139/ssrn.4111207
https://doi.org/10.2139/ssrn.4111207
Autor:
Jochen Bigus, Aline Grahn
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::291421b05f7e840580878fd3b97dd965
https://doi.org/10.2139/ssrn.4193653
https://doi.org/10.2139/ssrn.4193653
Publikováno v:
SSRN Electronic Journal.
We expect that private firms choose a close relationship with a bank – often based on private information – in order to save on direct or proprietary costs of disclosure. For a large sample of bank relationships in 12 European countries, we find
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7da287ad8fca8d7cbf1d1c43b3f6867d
https://doi.org/10.2139/ssrn.3498335
https://doi.org/10.2139/ssrn.3498335
Publikováno v:
SSRN Electronic Journal.
There is hardly any evidence on earnings properties of co-operatives for which profit maximisation is not a primary goal. We find that cooperatives in Germany exhibit higher levels of timely loss recognition when they have more members(owners), when
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::067df92124d1926c5b4272982c4acf4a
https://doi.org/10.2139/ssrn.3498310
https://doi.org/10.2139/ssrn.3498310
Autor:
Stefanie Häfele, Jochen Bigus
Publikováno v:
European Accounting Review. 27:37-74
This paper analyzes the interplay between shareholder loans and earnings smoothing in German private corporations. Shareholders who grant loans have a dual stakeholder role, being both equity holders and creditors. Those loans could be lost, because
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8482cc92d71e2302b741ccf821e1c6ef
https://doi.org/10.1080/09638180.2016.1229206
https://doi.org/10.1080/09638180.2016.1229206
Autor:
Christa Hillebrand, Jochen Bigus
Publikováno v:
European Accounting Review. 26:379-409
Private firms with relatively high (proprietary) costs of disclosure may benefit from a close relationship with a bank. Relationship lending is based on intertemporal contracting that assumes that the bank is able to acquire private information about
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ceee995735e2da15e5c435361d770652
https://doi.org/10.1080/09638180.2016.1152906
https://doi.org/10.1080/09638180.2016.1152906
Autor:
Jochen Bigus
Publikováno v:
Accounting and Business Research. 46:577-600
There is strong evidence that individuals are optimistic in the sense that they underrate the probability of a negative event occurring. This paper provides a positive theoretical analysis of how auditor optimism affects their incentives to take care
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41528735d55b8ca9172e7bb97dc07f99
https://doi.org/10.1080/00014788.2015.1133275
https://doi.org/10.1080/00014788.2015.1133275