Author Page for Christian Leuz

University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Downloads 12,988 (258)

Citation 64

Abstract:

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

Journal of Accounting Research, Vol. 46, No. 5, pp. 1085-1142, 2008

Posted: 08 Sep 2008 Last Revised: 20 Nov 2011

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Abstract:

4.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Downloads 12,527 ( 279)

2

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009

Luzi Hail, Christian Leuz and Peter D. Wysocki

University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Downloads 12,527 (276)

Citation 33

Abstract:

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010

Posted: 10 Sep 2010

Luzi Hail, Christian Leuz and Peter D. Wysocki

University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Abstract:

5.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Downloads 10,499 ( 409)

Citation 14

3

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming

Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

Downloads 10,396 (410)

Citation 12

Abstract:

Did Fair-Value Accounting Contribute to the Financial Crisis?

NBER Working Paper No. w15515

Number of pages: 43 Posted: 17 Nov 2009 Last Revised: 14 Mar 2010

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

Downloads 103 (266,036)

Abstract:

Did Fair-Value Accounting Contribute to the Financial Crisis?

Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010

Posted: 22 Mar 2010

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

Abstract:

6.

Earnings Management and Investor Protection: An International Comparison

Downloads 8,802 ( 565)

Citation 315

2

Earnings Management and Investor Protection: An International Comparison

MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper

Number of pages: 32 Posted: 18 Sep 2001 Last Revised: 17 Mar 2008

Christian Leuz, Dhananjay Nanda and Peter D. Wysocki

University of Chicago - Booth School of Business, University of Miami - Department of Accounting and Boston University Questrom School of Business

Downloads 8,802 (558)

Citation 315

Abstract:

Earnings Management and Investor Protection: An International Comparison

Journal of Financial Economics 69, pp. 505-527, 2003

Posted: 04 Nov 2002

Christian Leuz, Dhananjay Nanda and Peter D. Wysocki

University of Chicago - Booth School of Business, University of Miami - Department of Accounting and Boston University Questrom School of Business

Abstract:

7.

Accounting Information, Disclosure, and the Cost of Capital

Downloads 7,949 ( 683)

Citation 353

3

Accounting Information, Disclosure, and the Cost of Capital

Wharton Financial Institutions Center Working Paper Series #06-20

Number of pages: 47 Posted: 12 Oct 2005

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 7,939 (677)

Citation 33

Abstract:

Accounting Information, Disclosure, and the Cost of Capital

Journal of Accounting Research, Vol. 45, No. 2, pp. 385-420, May 2007

Number of pages: 36 Posted: 11 Dec 2007

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 10 (617,948)

Citation 31

Add to Cart

Abstract:

Accounting Information, Disclosure, and the Cost of Capital

Journal of Accounting Research, Forthcoming

Posted: 08 Jan 2007

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Abstract:

8.

The Economic Consequences of Increased Disclosure

Downloads 5,817 ( 1,176)

Citation 40

2

The Economic Consequences of Increased Disclosure

Number of pages: 63 Posted: 20 Aug 1999

Christian Leuz and Robert E. Verrecchia

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 5,817 (1,157)

Citation 40

Abstract:

The Economic Consequences of Increased Disclosure

Journal of Accounting Research 38 (Supplement 2000), pp. 91–124

Posted: 13 Dec 2000 Last Revised: 23 Feb 2013

Christian Leuz and Robert E. Verrecchia

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Abstract:

9.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Downloads 4,980 ( 1,539)

2

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Number of pages: 49 Posted: 08 Jan 2004

David Burgstahler, Luzi Hail and Christian Leuz

University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 4,980 (1,515)

Citation 152

Abstract:

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Accounting Review, Vol. 81, No. 5, pp. 983-1016, 2006

Posted: 23 Mar 2006 Last Revised: 20 Nov 2011

David Burgstahler, Luzi Hail and Christian Leuz

University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Abstract:

10.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Downloads 4,882 ( 1,590)

2

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Downloads 4,882 (1,569)

Citation 28

Abstract:

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Journal of Accounting Research, Vol. 51, No. 3, pp. 495-547, 2013

Posted: 19 Mar 2013 Last Revised: 21 Apr 2013

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Abstract:

11.

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

Downloads 4,497 ( 1,850)

2

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

Number of pages: 65 Posted: 21 Dec 2004

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 4,497 (1,820)

Citation 78

Abstract:

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

Posted: 17 Jan 2006 Last Revised: 20 Nov 2011

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Abstract:

12.

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

Downloads 3,797 ( 2,492)

Citation 58

3

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

Number of pages: 79 Posted: 23 Jan 2011 Last Revised: 06 Apr 2016

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

Downloads 3,469 (2,838)

Citation 6

Abstract:

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

Review of Financial Studies, Vol. 29, No. 11, pp. 2885-2924, 2016

Number of pages: 79 Posted: 15 Oct 2016

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

Downloads 251 (123,352)

Citation 3

Abstract:

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

NBER Working Paper No. w16737

Number of pages: 80 Posted: 31 Jan 2011

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

Downloads 77 (320,787)

Citation 11

Abstract:

13.

Mandatory IFRS Reporting and Changes in Enforcement

Downloads 3,552 ( 2,776)

Citation 65

2

Mandatory IFRS Reporting and Changes in Enforcement

ECGI - Finance Working Paper No. 377/2013, The Wharton School Research Paper, Chicago Booth Research Paper No. 12-12

Number of pages: 69 Posted: 07 Mar 2012 Last Revised: 06 Apr 2015

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

Downloads 3,552 (2,721)

Citation 65

Abstract:

Mandatory IFRS Reporting and Changes in Enforcement

Journal of Accounting and Economics, Vol. 56, No. 2-3 (Supplement 1), pp. 147-177, 2013

Posted: 07 Dec 2013

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

Abstract:

14.

Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations

Downloads 3,524 ( 2,815)

Citation 77

2

Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations

ECGI - Finance Working Paper No. 155/2007, AFA 2006 Boston Meetings Paper, Robert H. Smith School Research Paper No. RHS 06-045

Number of pages: 70 Posted: 24 Oct 2005 Last Revised: 13 Feb 2011

Christian Leuz, Alexander J. Triantis and Tracy Yue Wang

University of Chicago - Booth School of Business, University of Maryland - Robert H. Smith School of Business and University of Minnesota - Twin Cities - Carlson School of Management

Downloads 3,524 (2,762)

Citation 77

Abstract:

Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations

Journal of Accounting & Economics (JAE), 2008

Posted: 18 Mar 2008

Christian Leuz, Alexander J. Triantis and Tracy Yue Wang

University of Chicago - Booth School of Business, University of Maryland - Robert H. Smith School of Business and University of Minnesota - Twin Cities - Carlson School of Management

Abstract:

15.

IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market

Downloads 3,515 ( 2,825)

2

IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market

Number of pages: 43 Posted: 28 Jun 2001

Christian Leuz

University of Chicago - Booth School of Business

Downloads 3,515 (2,772)

Citation 35

Abstract:

IAS Versus Us Gaap: Information Asymmetry-Based Evidence from Germany's New Market

Journal of Accounting Research, June 2003

Posted: 21 Jan 2003

Christian Leuz

University of Chicago - Booth School of Business

Abstract:

16.

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

Number of pages: 68 Posted: 30 Mar 2010 Last Revised: 31 May 2010

Christian Leuz

University of Chicago - Booth School of Business

Downloads 3,323 (3,143)

Citation 31

Abstract:

17.

Information Asymmetry, Information Precision, and the Cost of Capital

Downloads 3,163 ( 3,424)

Citation 22

3

Information Asymmetry, Information Precision, and the Cost of Capital

Review of Finance, 2011, Wharton Financial Institutions Center Working Paper No. 06-21

Number of pages: 42 Posted: 11 Oct 2006 Last Revised: 25 Nov 2011

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 3,021 (3,610)

Citation 25

Abstract:

Information Asymmetry, Information Precision, and the Cost of Capital

NBER Working Paper No. w14881

Number of pages: 44 Posted: 20 Apr 2009 Last Revised: 31 Aug 2010

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 142 (208,521)

Abstract:

Information Asymmetry, Information Precision, and the Cost of Capital

Review of Finance, Forthcoming

Posted: 26 Apr 2011

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Abstract:

18.

Do Foreigners Invest Less in Poorly Governed Firms?

Downloads 3,106 ( 3,519)

Citation 90

4

Do Foreigners Invest Less in Poorly Governed Firms?

ECGI - Finance Working Paper No. 43/2004 , IFDP No. 816

Number of pages: 63 Posted: 08 Jun 2004 Last Revised: 31 Mar 2008

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

Downloads 3,031 (3,592)

Citation 1

Abstract:

Do Foreigners Invest Less in Poorly Governed Firms?

NBER Working Paper No. w12222

Number of pages: 55 Posted: 25 May 2006 Last Revised: 03 Sep 2010

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

Downloads 75 (325,866)

Citation 2

Abstract:

Do Foreigners Invest Less in Poorly Governed Firms?

Review of Financial Studies, 2008

Posted: 19 Mar 2008

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

Abstract:

Do Foreigners Invest Less in Poorly Governed Firms?

The Review of Financial Studies, Vol. 22, Issue 8, pp. 3245-3285, 2009

Posted: 05 Aug 2009

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

Abstract:

19.

Firms' Capital Allocation Choices, Information Quality, and the Cost of Capital

Number of pages: 26 Posted: 06 Feb 2004

Christian Leuz and Robert E. Verrecchia

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 2,734 (4,375)

Citation 38

Abstract:

20.

Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings

Downloads 2,398 ( 5,425)

Citation 30

2

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

Number of pages: 63 Posted: 19 Oct 2006 Last Revised: 20 Nov 2011

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 2,398 (5,330)

Citation 30

Abstract:

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

Posted: 03 Dec 2008 Last Revised: 20 Nov 2011

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Abstract:

21.

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

Downloads 2,311 ( 5,806)

Citation 6

3

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40

Number of pages: 75 Posted: 08 Sep 2015 Last Revised: 06 Nov 2019

Brandon Gipper, Christian Leuz and Mark G. Maffett

Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 2,292 (5,785)

Citation 6

Abstract:

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime

NBER Working Paper No. w21530

Number of pages: 70 Posted: 08 Sep 2015 Last Revised: 09 Oct 2015

Brandon Gipper, Christian Leuz and Mark G. Maffett

Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 19 (556,076)

Abstract:

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

The Review of Financial Studies, Forthcoming

Posted: 02 Nov 2019

Brandon Gipper, Christian Leuz and Mark G. Maffett

Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Abstract:

22.

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Downloads 2,241 ( 6,098)

2

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

European Corporate Governance Institute (ECGI) - Law Working Paper No. 306/2016, Chicago Booth Research Paper No. 16-03

Number of pages: 143 Posted: 20 Feb 2016 Last Revised: 09 Mar 2016

Christian Leuz and Peter D. Wysocki

University of Chicago - Booth School of Business and Boston University Questrom School of Business

Downloads 2,241 (5,988)

Citation 149

Abstract:

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Journal of Accounting Research, Vol. 54, No. 2, 2016

Posted: 01 Sep 2016 Last Revised: 09 May 2018

Christian Leuz and Peter D. Wysocki

University of Chicago - Booth School of Business and Boston University Questrom School of Business

Abstract:

23.

The Role of Accounting in the German Financial System

CFS Working Paper No. 2003/16

Number of pages: 51 Posted: 21 Sep 2003

Christian Leuz and Jens Wüstemann

University of Chicago - Booth School of Business and University of Mannheim - Accounting and Taxation

Downloads 2,221 (6,194)

Citation 12

Abstract:

24.

Economic Consequences of Sec Disclosure Regulation: Evidence from the OTC Bulletin Board

Downloads 2,002 ( 7,366)

Citation 97

2

Economic Consequences of Sec Disclosure Regulation: Evidence from the OTC Bulletin Board

AFA 2004 San Diego Meetings

Number of pages: 43 Posted: 19 Apr 2004

Brian J. Bushee and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 2,002 (7,212)

Citation 97

Abstract:

Economic Consequences of Sec Disclosure Regulation: Evidence from the OTC Bulletin Board

Journal of Accounting & Economics, Vol. 39, No. 2, 2005

Posted: 15 Apr 2004

Brian J. Bushee and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Abstract:

25.

Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock

Chicago Booth School of Business Research Paper No. 08-26

Number of pages: 65 Posted: 23 Dec 2008 Last Revised: 03 May 2018

Christian Leuz and Catherine M. Schrand

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 2,001 (7,376)

Citation 2

Abstract:

26.

Proprietary Versus Non-Proprietary Disclosures: Evidence from Germany

Number of pages: 45 Posted: 16 Apr 2004

Christian Leuz

University of Chicago - Booth School of Business

Downloads 1,972 (7,581)

Citation 3

Abstract:

27.

Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence

Number of pages: 85 Posted: 13 Dec 2009 Last Revised: 20 Nov 2011

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 1,803 (8,813)

Citation 25

Abstract:

28.

Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia

Downloads 1,677 ( 9,900)

2

Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia

Journal of Financial Economics (JFE), 2006

Number of pages: 46 Posted: 04 Aug 2005 Last Revised: 17 Mar 2008

Felix Oberholzer-Gee and Christian Leuz

Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business

Downloads 1,677 (9,716)

Citation 33

Abstract:

Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia

Journal of Financial Economics, Vol. 81, pp. 411-439, August 2006

Posted: 03 Aug 2006

Felix Oberholzer-Gee and Christian Leuz

Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business

Abstract:

29.

Was the Sarbanes-Oxley Act of 2002 Really this Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions

Journal of Accounting & Economics (JAE), Vol. 44, 2007

Number of pages: 33 Posted: 03 Jun 2007

Christian Leuz

University of Chicago - Booth School of Business

Downloads 1,322 (14,499)

Citation 7

Abstract:

30.

Discussion of Adrs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?

Number of pages: 24 Posted: 20 Jan 2003

Christian Leuz

University of Chicago - Booth School of Business

Downloads 1,047 (20,587)

Citation 9

Abstract:

31.

Proper Inferences or a Market for Excuses? The Capital-Market Effects of Mandatory IFRS Adoption

Number of pages: 26 Posted: 02 Sep 2013 Last Revised: 12 Oct 2013

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

Downloads 1,037 (20,892)

Citation 5

Abstract:

32.

The Twilight Zone: OTC Regulatory Regimes and Market Quality

Downloads 1,013 ( 21,644)

Citation 4

3

The Twilight Zone: OTC Regulatory Regimes and Market Quality

IGM Working Paper #95, Fisher College of Business Working Paper No. 2013-03-09, European Corporate Governance Institute (ECGI) - Law Working Paper No. 224/2013, Charles A. Dice Center Working Paper No. 2013-09

Number of pages: 112 Posted: 06 Jul 2013 Last Revised: 27 Jun 2017

Ulf Brüggemann, Aditya Kaul, Christian Leuz and Ingrid M. Werner

Humboldt University of Berlin - School of Business and Economics, University of Alberta - Department of Finance and Statistical Analysis, University of Chicago - Booth School of Business and The Ohio State University - Fisher College of Business

Downloads 1,004 (21,556)

Citation 4

Abstract:

The Twilight Zone: OTC Regulatory Regimes and Market Quality

NBER Working Paper No. w19358

Number of pages: 100 Posted: 24 Aug 2013 Last Revised: 30 Aug 2013

Ulf Brüggemann, Aditya Kaul, Christian Leuz and Ingrid M. Werner

Humboldt University of Berlin - School of Business and Economics, University of Alberta - Department of Finance and Statistical Analysis, University of Chicago - Booth School of Business and The Ohio State University - Fisher College of Business

Downloads 9 (624,947)

Abstract:

The Twilight Zone: OTC Regulatory Regimes and Market Quality

The Review of Financial Studies, Vol. 31, Issue 3, pp. 898-942, 2018, University of Alberta School of Business Research Paper No. 3126379

Posted: 01 Mar 2018 Last Revised: 12 Jun 2018

Ulf Brüggemann, Aditya Kaul, Christian Leuz and Ingrid M. Werner

Humboldt University of Berlin - School of Business and Economics, University of Alberta - Department of Finance and Statistical Analysis, University of Chicago - Booth School of Business and The Ohio State University - Fisher College of Business

Abstract:

33.

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

Downloads 990 ( 22,418)

Citation 3

4

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

European Corporate Governance Institute (ECGI) - Law Working Paper No. 303/2016, Chicago Booth Research Paper No. 15-03

Number of pages: 82 Posted: 19 Jan 2015 Last Revised: 22 Dec 2016

Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz

The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 894 (25,576)

Abstract:

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

CESifo Working Paper Series No. 5661

Number of pages: 83 Posted: 22 Jan 2016

Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz

The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 88 (295,337)

Abstract:

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

NBER Working Paper No. w20888

Number of pages: 83 Posted: 27 Jan 2015

Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz

The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 8 (632,228)

Citation 2

Abstract:

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

Journal of Accounting Research, Vol. 55, No. 1, March 2017

Posted: 25 Jul 2017

Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz

The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Abstract:

34.

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Downloads 936 ( 24,352)

Citation 5

3

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Stanford University Graduate School of Business Research Paper No. 17-56

Number of pages: 53 Posted: 23 Aug 2017 Last Revised: 14 Nov 2019

Brandon Gipper, Luzi Hail and Christian Leuz

Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 814 (29,233)

Citation 2

Abstract:

On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

Center for Financial Studies Working Paper No. 608, Stanford University Graduate School of Business Research Paper No. 19-7

Number of pages: 79 Posted: 16 Dec 2018 Last Revised: 16 Jan 2019

Brandon Gipper, Luzi Hail and Christian Leuz

Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 104 (264,253)

Citation 3

Abstract:

On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

NBER Working Paper No. w24018

Number of pages: 77 Posted: 13 Nov 2017

Brandon Gipper, Luzi Hail and Christian Leuz

Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Downloads 18 (562,769)

Abstract:

35.

The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards

Downloads 818 ( 29,421)

2

The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards

Number of pages: 36 Posted: 27 Sep 1999

Christian Leuz

University of Chicago - Booth School of Business

Downloads 818 (28,957)

Citation 1

Abstract:

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

Posted: 20 May 2002

Christian Leuz

University of Chicago - Booth School of Business

Abstract:

36.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 2019

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

Downloads 799 (30,544)

Citation 6

Abstract:

37.

Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (Jae 2006)

Number of pages: 27 Posted: 15 Sep 2005

Christian Leuz

University of Chicago - Booth School of Business

Downloads 637 (41,336)

Citation 10

Abstract:

38.

Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation

Downloads 573 ( 47,620)

3

Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 446/2019

Number of pages: 78 Posted: 29 Nov 2017 Last Revised: 14 Apr 2019

Andreas Hackethal, Christian Leuz, Steffen Meyer, Maximilian Muhn and Eugene F. Soltes

Goethe University Frankfurt - Faculty of Economics and Business Administration, University of Chicago - Booth School of Business, University of Southern Denmark - Department of Business and Economics, Humboldt University of Berlin and Harvard University - Business School (HBS)

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Abstract:

Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation

Center for Financial Studies Working Paper No. 609

Number of pages: 75 Posted: 16 Dec 2018 Last Revised: 18 Dec 2018

Christian Leuz, Steffen Meyer, Maximilian Muhn, Eugene F. Soltes and Andreas Hackethal

University of Chicago - Booth School of Business, University of Southern Denmark - Department of Business and Economics, Humboldt University of Berlin, Harvard University - Business School (HBS) and Goethe University Frankfurt - Faculty of Economics and Business Administration

Downloads 105 (264,253)

Abstract:

Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation

NBER Working Paper No. w24083

Number of pages: 63 Posted: 06 Dec 2017

Christian Leuz, Steffen Meyer, Maximilian Muhn, Eugene F. Soltes and Andreas Hackethal

University of Chicago - Booth School of Business, University of Southern Denmark - Department of Business and Economics, Humboldt University of Berlin, Harvard University - Business School (HBS) and Goethe University Frankfurt - Faculty of Economics and Business Administration

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Abstract:

39.

Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research

Downloads 570 ( 47,938)

Citation 5

3

Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research

Accounting and Business Research Vol. 48, Issue 5 (International Accounting Policy Forum), European Corporate Governance Institute (ECGI) - Law Working Paper No. 397/2018

Number of pages: 56 Posted: 16 Apr 2018 Last Revised: 10 Jan 2019

Christian Leuz

University of Chicago - Booth School of Business

Downloads 525 (52,598)

Citation 1

Abstract:

Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research

Center for Financial Studies Working Paper No. 611

Number of pages: 53 Posted: 16 Dec 2018 Last Revised: 20 Jan 2019

Christian Leuz

University of Chicago - Booth School of Business

Downloads 34 (468,172)

Citation 4

Abstract:

Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research

NBER Working Paper No. w24535

Number of pages: 51 Posted: 23 Apr 2018

Christian Leuz

University of Chicago - Booth School of Business

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Abstract:

40.

The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity

Downloads 555 ( 49,448)

Citation 1

3

The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity

European Corporate Governance Institute (ECGI) - Law Working Paper No. 447/2019

Number of pages: 72 Posted: 28 Dec 2017 Last Revised: 14 Apr 2019

Joao Granja and Christian Leuz

University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 454 (63,017)

Abstract:

The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity

Center for Financial Studies Working Paper No. 610

Number of pages: 69 Posted: 16 Dec 2018 Last Revised: 08 May 2019

Joao Granja and Christian Leuz

University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 77 (320,787)

Citation 1

Abstract:

The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity

NBER Working Paper No. w24168

Number of pages: 67 Posted: 03 Jan 2018

Joao Granja and Christian Leuz

University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 24 (523,775)

Abstract:

41.

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

Downloads 504 ( 56,176)

2

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

European Corporate Governance Institute - Finance Working Paper No. 623/2019

Number of pages: 121 Posted: 31 Jul 2019 Last Revised: 09 Aug 2019

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

Downloads 495 (56,863)

Abstract:

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

NBER Working Paper No. w26169

Number of pages: 116 Posted: 20 Aug 2019

Hans 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

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Abstract:

42.

Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges

Downloads 426 ( 69,300)

Citation 1

2

Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges

European Corporate Governance Institute (ECGI) - Law Working Paper No. 445/2019

Number of pages: 80 Posted: 02 Feb 2019 Last Revised: 14 Apr 2019

Jannis Bischof, Christian Laux and Christian Leuz

University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business

Downloads 306 (99,862)

Citation 1

Abstract:

Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges

CFS Working Paper, No. 622, 2019

Number of pages: 76 Posted: 10 Jun 2019

Jannis Bischof, Christian Laux and Christian Leuz

University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business

Downloads 120 (242,740)

Abstract:

43.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards: Structured Overview of CSR Literature

Number of pages: 117 Posted: 14 Jan 2019 Last Revised: 27 Jan 2019

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

Downloads 414 (71,172)

Abstract:

44.

Going the Extra Mile: Distant Lending and Credit Cycles

Downloads 413 ( 72,064)

3

Going the Extra Mile: Distant Lending and Credit Cycles

Number of pages: 90 Posted: 13 Nov 2018 Last Revised: 04 Sep 2019

Joao Granja, Christian Leuz and Raghuram G. Rajan

University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 297 (104,342)

Abstract:

Going the Extra Mile: Distant Lending and Credit Cycles

CFS Working Paper, No. 623, 2019

Number of pages: 67 Posted: 10 Jun 2019

Joao Granja, Christian Leuz and Raghuram G. Rajan

University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 102 (267,867)

Abstract:

Going the Extra Mile: Distant Lending and Credit Cycles

NBER Working Paper No. w25196

Number of pages: 91 Posted: 29 Oct 2018

Joao Granja, Christian Leuz and Raghuram G. Rajan

University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

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Abstract:

45.

Mandated Financial Reporting and Corporate Innovation

Downloads 179 (172,654)

Citation 1

2

Mandated Financial Reporting and Corporate Innovation

Number of pages: 71 Posted: 17 Sep 2019

Matthias Breuer, Christian Leuz and Steven Vanhaverbeke

Columbia University, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - RSM Erasmus University

Downloads 169 (181,792)

Citation 1

Abstract:

Mandated Financial Reporting and Corporate Innovation

NBER Working Paper No. w26291

Number of pages: 72 Posted: 23 Sep 2019

Matthias Breuer, Christian Leuz and Steven Vanhaverbeke

Columbia University, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

Downloads 10 (617,948)

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Abstract:

46.

Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock

NBER Working Paper No. w14897

Number of pages: 66 Posted: 20 Apr 2009 Last Revised: 16 Sep 2010

Christian Leuz and Catherine M. Schrand

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 100 (269,776)

Citation 1

Abstract:

47.

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards

Accounting Horizons, Vol. 24, No. 4, pp. 567-588, 2010

Posted: 18 Dec 2010

Luzi Hail, Christian Leuz and Peter D. Wysocki

University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Abstract:

48.

Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion

Journal of Accounting and Economics, Vol. 42, No. 1-2, 2006

Posted: 30 Jun 2006

Christian Leuz

University of Chicago - Booth School of Business

Abstract:

49.

The Role of Accrual Accounting in Restricting Dividends to Shareholders

Downloads 0 (678,994)

2

The Role of Accrual Accounting in Restricting Dividends to Shareholders

European Accounting Review, 1998, Vol. 7, pp. 579-604

Posted: 09 Nov 2000

Christian Leuz

University of Chicago - Booth School of Business

Abstract:

The Role of Accrual Accounting in Restricting Dividends to Shareholders

Posted: 19 May 1997

Christian Leuz

University of Chicago - Booth School of Business

Abstract:

50.

An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany

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2

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

Posted: 17 Dec 1997

Christian Leuz, Dominic Deller and Michael Stubenrath

University of Chicago - Booth School of Business, Johan Wolfgang Goethe University and Johan Wolfgang Goethe University

Abstract:

An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany

Posted: 12 May 1997

Christian Leuz, Dominic Deller and Michael Stubenrath

University of Chicago - Booth School of Business, Johan Wolfgang Goethe University and Johan Wolfgang Goethe University

Christian Leuz

University of Chicago - Booth School of Business

J. Sondheimer Professor of International Economics, Finance and Accounting

National Bureau of Economic Research (NBER)

Research Associate

European Corporate Governance Institute (ECGI)

Fellow

Center for Financial Studies (CFS)

Fellow

University of Pennsylvania - Wharton Financial Institutions Center

Fellow

CESifo Research Network

Fellow

50

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Accounting Information, Disclosure, and the Cost of Capital

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