Eelke Wiersma
Biographic Data
| ID | 8941056 |
|---|---|
| NAME | Eelke Wiersma |
| GIVEN NAMES | Eelke |
| FAMILY NAME | Wiersma |
| SIGNATURE | WIERSMA E |
| AFFILIATIONS | School of Economics and Business, Vrije Universiteit Amsterdam Amsterdam the Netherlands |
| ORCID | 0000-0003-4486-9464 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2017 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Stimulating Pro‐Environmental Behavior Using Management Control
This paper investigates how pro‐environmental behaviors (PEBs) of public sector employees can be stimulated using management control. We mobilize the theory of planned behavior to hypothesize that employee environmental concerns are associated with PEBs, and that this relation can be strengthened by management control instruments that provide structure and signals about prevailing norms. Using survey data from 151 public sector employees, we find…
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
The ability to reduce current and future taxable income with prior years' taxable losses is highly relevant for explaining firms' effective tax rates. Compustat data on the tax loss carryforward (TLCF) are, however, often missing. We propose a method to estimate values for the missing TLCF data instead of the common practice in the literature of imputing zero values. In order to assess the accuracy of our method, we compare our estimated TLCFs wi…
Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic downturns. In this article we study the effects of a set of more flexible rules – discretionary tax depreciation (DTD) – introduced in the Netherlands during the 2009–2011 economic crisis. Our simulation results show DTD, which allows firms to accelerate and also to postpone depreciation, to be much more effective than bonus depreciation…
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Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic downturns. In this article we study the effects of a set of more flexible rules – discretionary tax depreciation (DTD) – introduced in the Netherlands during the 2009–2011 economic crisis. Our simulation results show DTD, which allows firms to accelerate and also to postpone depreciation, to be much more effective than bonus depreciation…
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
The ability to reduce current and future taxable income with prior years' taxable losses is highly relevant for explaining firms' effective tax rates. Compustat data on the tax loss carryforward (TLCF) are, however, often missing. We propose a method to estimate values for the missing TLCF data instead of the common practice in the literature of imputing zero values. In order to assess the accuracy of our method, we compare our estimated TLCFs wi…
Stimulating Pro‐Environmental Behavior Using Management Control
This paper investigates how pro‐environmental behaviors (PEBs) of public sector employees can be stimulated using management control. We mobilize the theory of planned behavior to hypothesize that employee environmental concerns are associated with PEBs, and that this relation can be strengthened by management control instruments that provide structure and signals about prevailing norms. Using survey data from 151 public sector employees, we find…
Accounting (2 works) · Corporate Taxation and Avoidance (2 works) · Economics (2 works) · Fiscal Policy and Economic Growth (2 works) · Taxable income (2 works) · Taxation and Compliance Studies (2 works) · Accounting and Organizational Management (1 work) · Action (physics) (1 work) · Actuarial science (1 work) · Business (1 work)