If you made any changes in Pure these will be visible here soon.

Research Output 2000 2020

  • 34 Article
  • 4 PhD Thesis - Research VU, graduation VU
  • 1 Inaugural speech
2020

Firms' economic motivations and responsiveness to supervision

van Duin, S. R., 2020, 178 p.

Research output: PhD ThesisPhD Thesis - Research VU, graduation VUAcademic

Open Access
File
2019

21st century scandals: towards a risk approach to financial reporting scandals

Camfferman, K. & Wielhouwer, J. L., 29 Jul 2019, In : Accounting and Business Research. 49, 5, p. 503-535 33 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
Scandal
Financial reporting
Acceptance
Education
Stakeholders

Accounting choices in a Dutch not-for-profit setting: Incentives and reporting quality

Boterenbrood, D. R., 2019, 138 p.

Research output: PhD ThesisPhD Thesis - Research VU, graduation VUAcademic

Open Access
File

Disclosure policy choices under regulatory threat

Suijs, J. P. M. & Wielhouwer, J. L., 2019, In : Rand Journal of Economics. 50, 1, p. 3-28 26 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access

Industry Self-regulation Under Government Intervention

Mendoza Rodriguez, J., Dekker, H. & Wielhouwer, J. L., 20 Aug 2019, In : Journal of Quantitative Criminology. p. 1-23 23 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
self-regulation
Industry
industry
trade association
firm
2018

Tariff Evasion in Sub-Saharan Africa and the Role of Aid for Trade Facilitation

Bezabih, T. W., 2018, 137 p.

Research output: PhD ThesisPhD Thesis - Research VU, graduation VUAcademic

Open Access
File

The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

Van Duin, S. R., Dekker, H. C., Wielhouwer, J. L. & Mendoza, J. P., May 2018, In : Journal of Accounting Research. 56, 2, p. 467-519 53 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
File
Long-term orientation
Financial intermediaries
Firm size
Authority
Time horizon
2017

Development Cost Capitalization During R&D Races

De Waegenaere, A., Sansing, R. C. & Wielhouwer, J. L., 2017, In : Contemporary Accounting Research. 34, 3, p. 1522-1546 25 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Capitalization
Costs
Aggregate investment
Firm investment
Social welfare

Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule

Wielhouwer, J. L. & Wiersma, E., 2017, In : European Accounting Review. 26, 3, p. 603-627 25 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
Tax
Investment decision
Depreciation
Bonus
Assets

The backfiring effect of auditing on tax compliance

Mendoza Rodriguez, J. P., Wielhouwer, J. L. & Kirchler, E., Oct 2017, In : Journal of Economic Psychology. 62, October, p. 284-294 11 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Taxes
auditing
taxes
Compliance
tax evasion
2016

Firms' Compliance with Complex Regulations

Mendoza Rodriguez, J. P., Dekker, H. C. & Wielhouwer, J. L., 2016, In : Law and Human Behavior. 40, 6, p. 721-733

Research output: Contribution to JournalArticleAcademicpeer-review

Compliance
fairness
firm
regulation
Law

Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries

Worku, T., Mendoza Rodriguez, J. P. & Wielhouwer, J. L., 2016, In : International Tax and Public Finance. 23, 4, p. 741-761

Research output: Contribution to JournalArticleAcademicpeer-review

Importing
Sub-Saharan Africa
Tariffs
Exporting
Evasion
2015

Financial accounting effects of tax aggressiveness: Contracting and measurement

DeWaegenaere, A. M. B., Sansing, R. C. & Wielhouwer, J. L., 2015, In : Contemporary Accounting Research. 32, 1, p. 223-242

Research output: Contribution to JournalArticleAcademicpeer-review

Tax
Contracting
Financial accounting
Managers
Tax avoidance

Only the carrot, not the stick

Wielhouwer, J. L. & Mendoza Rodriguez, J. P., 2015, In : Compliance Manager. 2, p. 28-33

Research output: Contribution to JournalArticleProfessional

Only the Carrot, Not the Stick: Incorporating Trust into the Enforcement of Regulation

Mendoza Rodriguez, J. P. & Wielhouwer, J. L., 2015, In : PLoS ONE. February, p. 1-18

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
File
Daucus carota
audits
carrots
compliance
Compliance

Straf én vertrouwen tegen fraude

Wielhouwer, J. L., 12 Mar 2015, In : Nederlands Dagblad.

Research output: Contribution to JournalArticlePopular

The public cost of broken trust: Spillover effects of financial reporting irregularities

Wielhouwer, J. L., 2015, In : Journal of Trust Research. 5, 2, p. 132-152

Research output: Contribution to JournalArticleAcademicpeer-review

Vertrouwen in het systeem of de accountant?

Wielhouwer, J. L., 2015, In : Inform. Februari, p. 13-14

Research output: Contribution to JournalArticleProfessional

We verschuilen ons achter de regels

Wielhouwer, J. L., 5 Feb 2015, In : Nederlands Dagblad.

Research output: Contribution to JournalArticlePopular

2014

CEO Origin and Accrual-Based Earnings Management

Kuang, Y., Qin, B. & Wielhouwer, J. L., 2014, In : Accounting Horizons. 28, 3, p. 605-626

Research output: Contribution to JournalArticleAcademicpeer-review

Earnings management
Chief executive officer
Short-run
Factors
Tenure

Disclosure Regulation in Duopoly Markets: Proprietary Costs and Social Welfare

Suijs, J. P. M. & Wielhouwer, J. L., 2014, In : European Accounting Review. 23, 2, p. 227-255

Research output: Contribution to JournalArticleAcademicpeer-review

Social welfare
Disclosure regulation
Proprietary costs
Duopoly
Information effects

Economische verklaringen van accounting- en belastingkeuzes: Te waar om mooi te zijn?!

Wielhouwer, J. L., 2014, Amsterdam: Vrije Universiteit Amsterdam. 16 p.

Research output: Book / ReportInaugural speechProfessional

Open Access
File

Trust-based regulation

Mendoza Rodriguez, J. P., 2014, Amsterdam: VU University. 122 p.

Research output: PhD ThesisPhD Thesis - Research VU, graduation VUAcademic

Open Access
File
2013

Boerenslimheid tegenover ministeriële uitspraken

Wielhouwer, J. L. & Wiersma, E., 2013, In : Accountant. 11, p. 42-43

Research output: Contribution to JournalArticleProfessional

Open Access
File

When is public enforcement of insider trading regulations effective?

Wielhouwer, J. L., 2013, In : International Review of Law and Economics. 34, p. 52-60

Research output: Contribution to JournalArticleAcademicpeer-review

regulation
systems analysis
empirical research
equity
monitoring
2012

A breakpoint search approach for convex resource allocation problems with bounded variables

de Waegenaere, A. & Wielhouwer, J. L., 2012, In : Optimization Letters. 6, 4, p. 629-640

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
Resource Allocation
Multiplier
Resources
Evaluation Function
Upper and Lower Bounds

Multinational Taxation and R&D Investments

de Waegenaere, A., Sansing, R. C. & Wielhouwer, J. L., 2012, In : The Accounting Review. 87, 4, p. 1197-1217

Research output: Contribution to JournalArticleAcademicpeer-review

Multinationals
Taxation
Patent race
Multinational firms
Tax
2011

Dynamic tax depreciation strategies

de Waegenaere, A. & Wielhouwer, J. L., 2011, In : OR Spectrum: Quantitative Approaches in Management. 33, 2, p. 419-444

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
File
Tax
Depreciation
Investment project
Profitability
Assets

On the effects of the degree of discretion in reporting managerial performance

de Waegenaere, A. & Wielhouwer, J. L., 2011, In : OR Spectrum: Quantitative Approaches in Management. 33, p. 359-392

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
File
Managerial performance
Discretion
Managers
Reporting discretion
Costs
2007

Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes

de Waegenaere, A., Sansing, R. C. & Wielhouwer, J. L., 2007, In : National tax Journal. 60, p. 173-191

Research output: Contribution to JournalArticleAcademicpeer-review

2006

Who benefits from inconsistent multinational tax transfer pricing rules?

de Waegenaere, A., Sansing, R. C. & Wielhouwer, J. L., 2006, In : Contemporary Accounting Research. 23, 1, p. 103-139

Research output: Contribution to JournalArticleAcademicpeer-review

2003

On the steady state of the replicating portfolio: Accounting for a growth rate

Wielhouwer, J. L., 2003, In : OR Spectrum: Quantitative Approaches in Management. 25, p. 329-343

Research output: Contribution to JournalArticleAcademicpeer-review

The Valuation and Hedging of Variable Rate Savings Accounts

de Jong, F. & Wielhouwer, J. L., 2003, In : ASTIN Bulletin. 33, 2, p. 383-397

Research output: Contribution to JournalArticleAcademicpeer-review

Valuation of a Firm with a Tax Loss Carryover

de Waegenaere, A., Sansing, R. C. & Wielhouwer, J. L., 2003, In : Journal of the American Taxation Association. 25, p. 65-82

Research output: Contribution to JournalArticleAcademicpeer-review

2002

Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

de Waegenaere, A. & Wielhouwer, J. L., 2002, In : OR Spectrum: Quantitative Approaches in Management. 24, p. 151-177

Research output: Contribution to JournalArticleAcademicpeer-review

Optimal Tax Depreciation under a Progressive Tax System

Wielhouwer, J. L., de Waegenaere, A. & Kort, P. M., 2002, In : Journal of Economic Dynamics and Control. 27, p. 243-269

Research output: Contribution to JournalArticleAcademicpeer-review

2001

Empirical Issues in Value-at-Risk

Bams, D. & Wielhouwer, J. L., 2001, In : ASTIN Bulletin. 31, 2, p. 299-316

Research output: Contribution to JournalArticleAcademicpeer-review

Optimal Tax Depreciation with Uncertain Future Cash-Flows

Berg, M. A., de Waegenaere, A. & Wielhouwer, J. L., 2001, In : European Journal of Operational Research. 132, 1, p. 185-197

Research output: Contribution to JournalArticleAcademicpeer-review

2000

Optimal Dynamic Investment Policy for Different Tax Depreciation Rates and Economic Depreciation Rates

Wielhouwer, J. L., de Waegenaere, A. & Kort, P. M., 2000, In : Journal of Optimization Theory and Applications. 106, 1, p. 23-48

Research output: Contribution to JournalArticleAcademicpeer-review