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Chicago Booth ARC: International Accounting (Topic)
96,110 Total downloads

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Showing Papers 1 - 45 of 45
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Incl. Electronic Paper Mandatory IFRS Adoption, Fair Value Accounting and Accounting Information in Debt Contracts
Ray Ball , Xi Li and Lakshmanan Shivakumar
University of Chicago , The Wharton School - Department of Accounting and London Business School
Date Posted: June 15, 2013
Last Revised: September 20, 2014
Working Paper Series
959 downloads

Incl. Electronic Paper Audit Quality and Auditor Reputation: Evidence from Japan
Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Douglas J. Skinner and Suraj Srinivasan
The University of Chicago - Booth School of Business and Harvard Business School
Date Posted: July 29, 2012
Accepted Paper Series
857 downloads

Incl. Electronic Paper Accounting Research in the Japanese Setting
Chicago Booth Research Paper No. 11-32
Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: September 08, 2011
Working Paper Series
391 downloads

Incl. Electronic Paper Discussion of ‘Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior’
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Center Research Paper
Ryan T. Ball
The Stephen M. Ross School of Business at the University of Michigan
Date Posted: April 27, 2011
Accepted Paper Series
1120 downloads

Incl. Electronic Paper Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04
Hans Bonde Christensen , Luzi Hail and Christian Leuz
University of Chicago - Booth School of Business , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 23, 2011
Last Revised: April 15, 2014
Working Paper Series
2175 downloads

Incl. Electronic Paper Listing Choices and Self-Regulation: The Experience of the AIM
Chicago Booth Research Paper No. 11-04
Joseph Gerakos , Mark H. Lang and Mark G. Maffett
University of Chicago - Booth School of Business , University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: January 13, 2011
Last Revised: September 19, 2012
Working Paper Series
371 downloads

Incl. Electronic Paper Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why
Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: March 30, 2010
Last Revised: May 31, 2010
Working Paper Series
2312 downloads

Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings
Journal of Financial Economics, Vol. 93, No. 3, pp. 428-454, 2009
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: December 03, 2008
Last Revised: November 20, 2011
Accepted Paper Series

Incl. Electronic Paper Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Holger Daske , Luzi Hail , Christian Leuz and Rodrigo S. Verdi
University of Mannheim , University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Date Posted: October 25, 2007
Last Revised: November 20, 2011
Working Paper Series
10217 downloads

Incl. Electronic Paper Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism
Ray Ball , Gil Sadka and Ashok Robin
University of Chicago , University of Texas at Dallas and Rochester Institute of Technology (RIT)
Date Posted: May 08, 2007
Working Paper Series
1067 downloads

Incl. Electronic Paper Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
Rock Center for Corporate Governance at Stanford University Working Paper No. 11
Joseph D. Piotroski and Suraj Srinivasan
Stanford Graduate School of Business and Harvard Business School
Date Posted: January 15, 2007
Last Revised: October 08, 2013
Accepted Paper Series
3647 downloads

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
Journal of Accounting Research, Vol. 43, No. 2, May 2005
Suraj Srinivasan
Harvard Business School
Date Posted: January 14, 2007
Accepted Paper Series

Incl. Electronic Paper Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings
ECGI - Finance Working Paper No. 46/2004, Wharton Financial Institutions Center Working Paper Series #06-19
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: October 19, 2006
Last Revised: November 20, 2011
Working Paper Series
2208 downloads

Incl. Electronic Paper International Financial Reporting Standards (IFRS): Pros and Cons for Investors
Accounting and Business Research, Forthcoming
Ray Ball
University of Chicago
Date Posted: September 13, 2006
Accepted Paper Series
21942 downloads

Incl. Electronic Paper Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated
The Accounting Review, Vol. 84, No. 5, September 2009
Kazuo Kato , Douglas J. Skinner and Michio Kunimura Sr.
Osaka University of Economics , The University of Chicago - Booth School of Business and Meijo University
Date Posted: September 08, 2006
Last Revised: December 29, 2012
Accepted Paper Series
640 downloads

Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
Journal of Financial Economics, Vol. 81, pp. 411-439, August 2006
Felix Oberholzer-Gee and Christian Leuz
Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business
Date Posted: August 03, 2006
Accepted Paper Series

Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion
Journal of Accounting and Economics, Vol. 42, No. 1-2, 2006
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: June 30, 2006
Accepted Paper Series

Incl. Electronic Paper Do Foreigners Invest Less in Poorly Governed Firms?
NBER Working Paper No. w12222
Christian Leuz , Karl V. Lins and Francis E. Warnock
University of Chicago - Booth School of Business , University of Utah - Department of Finance and University of Virginia - Darden Business School
Date Posted: May 25, 2006
Working Paper Series
46 downloads

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
Accounting Review, Vol. 81, No. 5, pp. 983-1016, 2006
David Burgstahler , Luzi Hail and Christian Leuz
University of Washington , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: March 23, 2006
Last Revised: November 20, 2011
Accepted Paper Series

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
Journal of Accounting Research, Vol. 44, No. 3, pp. 485-531, 2006
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 17, 2006
Last Revised: November 20, 2011
Accepted Paper Series

Incl. Electronic Paper The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks
Journal of Accounting & Economics (JAE), Forthcoming
Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: October 10, 2005
Last Revised: September 21, 2008
Accepted Paper Series
607 downloads

Incl. Electronic Paper Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (JAE 2006)
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: September 15, 2005
Working Paper Series
536 downloads

Incl. Electronic Paper Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
Journal of Financial Economics (JFE), 2006
Felix Oberholzer-Gee and Christian Leuz
Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Last Revised: March 17, 2008
Working Paper Series
1421 downloads

Incl. Electronic Paper International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
ECGI - Law Working Paper No. 15/2003, Rodney L. White Center for Financial Research Working Paper No. 17-04, AFA 2005 Philadelphia Meetings
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: December 21, 2004
Working Paper Series
4083 downloads

Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Journal of Accounting Research, Vol. 42, No. 2, May 2004
Tarun Khanna , Krishna Palepu and Suraj Srinivasan
Harvard University - Strategy Unit , Harvard University - Harvard Business School and Harvard Business School
Date Posted: August 09, 2004
Accepted Paper Series

Incl. Electronic Paper Do Foreigners Invest Less in Poorly Governed Firms?
ECGI - Finance Working Paper No. 43/2004 , IFDP No. 816
Christian Leuz , Karl V. Lins and Francis E. Warnock
University of Chicago - Booth School of Business , University of Utah - Department of Finance and University of Virginia - Darden Business School
Date Posted: June 08, 2004
Last Revised: March 31, 2008
Working Paper Series
2746 downloads

Incl. Electronic Paper Earnings Quality in U.K. Private Firms
LBS Accounting Subject Area Working Paper No. ACCT025
Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: May 20, 2004
Working Paper Series
2974 downloads

Incl. Electronic Paper Proprietary versus Non-Proprietary Disclosures: Evidence from Germany
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: April 16, 2004
Working Paper Series
1565 downloads

Earnings Quality in U.K. Private Firms
Journal of Accounting & Economics, Forthcoming
Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: April 14, 2004
Last Revised: April 26, 2009
Accepted Paper Series

Incl. Electronic Paper The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
David Burgstahler , Luzi Hail and Christian Leuz
University of Washington , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 08, 2004
Working Paper Series
3907 downloads

Incl. Electronic Paper Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS
Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Ray Ball , Ashok Robin and Joanna Shuang Wu
University of Chicago , Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Date Posted: January 06, 2004
Working Paper Series
4583 downloads

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries
Simon Business School Working Paper No. FR 03-33
Ray Ball , Ashok Robin and Joanna Shuang Wu
University of Chicago , Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Date Posted: December 02, 2003
Last Revised: March 09, 2009
Working Paper Series

Incl. Electronic Paper The Role of Accounting in the German Financial System
CFS Working Paper No. 2003/16
Christian Leuz and Jens Wüstemann
University of Chicago - Booth School of Business and University of Mannheim - Business School
Date Posted: September 21, 2003
Working Paper Series
1671 downloads

Incl. Electronic Paper Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
Tarun Khanna , Krishna Palepu and Suraj Srinivasan
Harvard University - Strategy Unit , Harvard University - Harvard Business School and Harvard Business School
Date Posted: May 26, 2003
Working Paper Series
2499 downloads

An Evaluation of Alternative Measures of Corporate Tax Rates
Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
George A. Plesko
University of Connecticut School of Business
Date Posted: January 29, 2003
Accepted Paper Series

IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market
Journal of Accounting Research, June 2003
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: January 21, 2003
Accepted Paper Series

Earnings Management and Investor Protection: An International Comparison
Journal of Financial Economics 69, pp. 505-527, 2003
Christian Leuz , Dhananjay Nanda and Peter D. Wysocki
University of Chicago - Booth School of Business , University of Miami - School of Business Administration and University of Miami - School of Business Administration
Date Posted: November 04, 2002
Accepted Paper Series

The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards
Schmalenbach Business Review, Vol. 52, pp. 182-207, April 2000
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: May 20, 2002
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Investor Protection: An International Comparison
MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
Christian Leuz , Dhananjay Nanda and Peter D. Wysocki
University of Chicago - Booth School of Business , University of Miami - School of Business Administration and University of Miami - School of Business Administration
Date Posted: September 18, 2001
Last Revised: March 17, 2008
Working Paper Series
7366 downloads

Incl. Electronic Paper IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: June 28, 2001
Working Paper Series
3231 downloads

Incl. Electronic Paper The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: September 27, 1999
Working Paper Series
735 downloads

Incl. Electronic Paper The Effect of International Institutional Factors on Properties of Accounting Earnings
University of Rochester Working Paper FR 99-12
Ray Ball , S.P. Kothari and Ashok Robin
University of Chicago , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)
Date Posted: September 15, 1999
Working Paper Series
5009 downloads

Incl. Electronic Paper The Economic Consequences of Increased Disclosure
Christian Leuz and Robert E. Verrecchia
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: August 20, 1999
Working Paper Series
5225 downloads

An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany
Accounting and Business Research, Vol. 28, pp. 111-129, Spring 1998
Christian Leuz , Dominic Deller and Michael Stubenrath
University of Chicago - Booth School of Business , Johan Wolfgang Goethe University and Johan Wolfgang Goethe University
Date Posted: December 17, 1997
Accepted Paper Series

An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany
Christian Leuz , Dominic Deller and Michael Stubenrath
University of Chicago - Booth School of Business , Johan Wolfgang Goethe University and Johan Wolfgang Goethe University
Date Posted: May 12, 1997
Working Paper Series


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