Author Page for Christian Leuz

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

Downloads 13,896 (325)

Citation 42

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, Luzi Hail, Christian Leuz and Peter D. Wysocki

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

Abstract:

4.

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

Downloads 13,327 ( 362)

Citation 105

2

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

Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011

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

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

Downloads 13,327 (354)

Citation 105

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, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

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

Abstract:

5.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Downloads 10,758 ( 554)

Citation 32

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 10,638 (554)

Citation 30

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: 24 May 2021

Christian Laux and Christian Leuz

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

Downloads 120 (291,232)

Citation 7

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 9,069 ( 746)

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 9,069 (738)

Citation 407

Abstract:

Earnings Management and Investor Protection: An International Comparison

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 8,193 ( 884)

Citation 397

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 8,182 (878)

Citation 35

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 11 (735,825)

Citation 73

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 5,977 ( 1,542)

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 5,977 (1,524)

Citation 93

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 5,110 ( 1,999)

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, Luzi Hail and Christian Leuz

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

Downloads 5,110 (1,969)

Citation 186

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, Luzi Hail and Christian Leuz

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

Abstract:

10.

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

Downloads 4,945 ( 2,112)

Citation 58

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, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

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

Downloads 4,945 (2,079)

Citation 58

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, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department, 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 4,575 ( 2,444)

Citation 128

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, Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business

Downloads 4,575 (2,405)

Citation 128

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, Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business

Abstract:

12.

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

Downloads 3,962 ( 3,149)

Citation 79

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, Luzi Hail and Christian Leuz

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

Downloads 3,570 (3,671)

Citation 7

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, Luzi Hail and Christian Leuz

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

Downloads 305 (124,957)

Citation 1

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 Last Revised: 26 Sep 2021

Hans Bonde Christensen, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 87 (361,948)

Citation 33

Abstract:

13.

Mandatory IFRS Reporting and Changes in Enforcement

Downloads 3,661 ( 3,586)

Citation 123

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, Luzi Hail and Christian Leuz

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

Downloads 3,661 (3,520)

Citation 123

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, Luzi Hail and Christian Leuz

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

Abstract:

14.

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

Downloads 3,622 ( 3,644)

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, Alexander J. Triantis and Tracy Yue Wang

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

Downloads 3,622 (3,572)

Citation 96

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, Alexander J. Triantis and Tracy Yue Wang

University of Chicago - Booth School of Business, Johns Hopkins University - Carey Business SchoolUniversity 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 3,557 ( 3,769)

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 3,557 (3,692)

Citation 45

Abstract:

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

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 3,489 (3,916)

Citation 44

Abstract:

17.

Information Asymmetry, Information Precision, and the Cost of Capital

Downloads 3,251 ( 4,428)

Citation 39

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 3,091 (4,730)

Citation 48

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: 30 Aug 2021

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 160 (231,778)

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 3,152 ( 4,661)

Citation 105

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 3,069 (4,796)

Citation 3

Abstract:

Do Foreigners Invest Less in Poorly Governed Firms?

NBER Working Paper No. w12222

Number of pages: 55 Posted: 25 May 2006 Last Revised: 26 May 2021

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 83 (372,704)

Citation 15

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.

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

Downloads 3,094 ( 4,822)

Citation 12

2

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

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

Number of pages: 121 Posted: 31 Jul 2019 Last Revised: 20 May 2021

Hans Bonde Christensen, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 2,968 (5,095)

Citation 18

Abstract:

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

NBER Working Paper No. w26169

Number of pages: 115 Posted: 20 Aug 2019 Last Revised: 21 Jul 2021

Hans Christensen, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 126 (280,814)

Citation 2

Abstract:

20.

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

Downloads 2,983 ( 5,143)

Citation 18

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: 148 Posted: 08 Sep 2015 Last Revised: 02 Jan 2020

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 2,941 (5,160)

Citation 14

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: 01 May 2021

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 42 (523,622)

Citation 4

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:

21.

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 2,903 (5,373)

Citation 54

Abstract:

22.

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

Downloads 2,650 ( 6,225)

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 2,650 (6,110)

Citation 239

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.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 2019

Hans Bonde Christensen, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 2,452 (7,059)

Citation 15

Abstract:

24.

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

Downloads 2,440 ( 7,078)

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, Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business

Downloads 2,440 (6,976)

Citation 52

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, Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business

Abstract:

25.

The Role of Accounting in the German Financial System

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 2,399 (7,305)

Citation 15

Abstract:

26.

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 2,067 (9,268)

Citation 3

Abstract:

27.

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

Downloads 2,035 ( 9,538)

Citation 112

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 2,035 (9,357)

Citation 112

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:

28.

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 2,016 (9,682)

Citation 6

Abstract:

29.

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, Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business

Downloads 1,930 (10,414)

Citation 33

Abstract:

30.

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

Downloads 1,748 ( 12,190)

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 1,748 (11,976)

Citation 58

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:

31.

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

Downloads 1,507 ( 15,395)

Citation 12

4

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: 61 Posted: 23 Aug 2017 Last Revised: 01 Oct 2021

Brandon Gipper, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 1,272 (19,591)

Citation 3

Abstract:

On the Economics of Mandatory Audit Partner Rotation and Tenure: 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: 61 Posted: 16 Dec 2018 Last Revised: 24 Mar 2020

Brandon Gipper, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 197 (193,057)

Citation 10

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 Last Revised: 18 Aug 2021

Brandon Gipper, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 38 (544,069)

Citation 1

Abstract:

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

The Accounting Review 96, no. 2 (2021): 303-331., Stanford University Graduate School of Business Research Paper

Posted: 09 Aug 2021

Brandon Gipper, Luzi Hail, Luzi Hail and Christian Leuz

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

Abstract:

32.

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 1,346 (18,332)

Citation 12

Abstract:

33.

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, Luzi Hail and Christian Leuz

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

Downloads 1,281 (19,718)

Citation 5

Abstract:

34.

The Twilight Zone: OTC Regulatory Regimes and Market Quality

Downloads 1,106 ( 24,535)

Citation 9

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 1,092 (24,615)

Citation 6

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: 24 May 2021

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 14 (710,271)

Citation 3

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:

35.

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, Luzi Hail and Christian Leuz

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

Downloads 1,091 (25,061)

Citation 5

Abstract:

36.

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 1,058 (26,172)

Citation 9

Abstract:

37.

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

Downloads 1,027 ( 27,333)

Citation 5

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 921 (31,464)

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 93 (346,922)

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 Last Revised: 30 Jul 2021

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 13 (718,735)

Citation 4

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:

38.

Reporting Regulation and Corporate Innovation

Downloads 932 ( 31,391)

Citation 4

2

Reporting Regulation and Corporate Innovation

LawFin Working Paper No. 8

Number of pages: 91 Posted: 17 Sep 2019 Last Revised: 24 Dec 2020

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 860 (34,564)

Citation 1

Abstract:

Reporting Regulation and Corporate Innovation

NBER Working Paper No. w26291

Number of pages: 92 Posted: 23 Sep 2019 Last Revised: 03 May 2021

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 72 (405,120)

Citation 3

Abstract:

39.

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

Downloads 876 ( 34,190)

Citation 2

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: 79 Posted: 29 Nov 2017 Last Revised: 02 Jul 2021

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, University of Chicago - Booth School of Business, Harvard University - Business School (HBS) and Goethe University Frankfurt - Faculty of Economics and Business Administration

Downloads 653 (50,232)

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: 76 Posted: 16 Dec 2018 Last Revised: 26 Jul 2021

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, University of Chicago - Booth School of Business, Harvard University - Business School (HBS) and Goethe University Frankfurt - Faculty of Economics and Business Administration

Downloads 195 (194,822)

Citation 2

Abstract:

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

NBER Working Paper No. w24083

Number of pages: 73 Posted: 06 Dec 2017 Last Revised: 28 Jun 2021

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, University of Chicago - Booth School of Business, Harvard University - Business School (HBS) and Goethe University Frankfurt - Faculty of Economics and Business Administration

Downloads 28 (603,394)

Abstract:

40.

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

Downloads 837 ( 36,424)

Citation 1

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 837 (35,898)

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:

41.

Going the Extra Mile: Distant Lending and Credit Cycles

Downloads 806 ( 38,328)

Citation 5

3

Going the Extra Mile: Distant Lending and Credit Cycles

Number of pages: 95 Posted: 13 Nov 2018 Last Revised: 05 Dec 2020

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 651 (50,452)

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 127 (279,118)

Citation 1

Abstract:

Going the Extra Mile: Distant Lending and Credit Cycles

NBER Working Paper No. w25196

Number of pages: 96 Posted: 29 Oct 2018 Last Revised: 19 May 2021

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 28 (603,394)

Abstract:

42.

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

Downloads 738 ( 43,274)

Citation 4

3

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

European Corporate Governance Institute (ECGI) - Law Working Paper No. 447/2019, LawFin Working Paper No. 4

Number of pages: 76 Posted: 28 Dec 2017 Last Revised: 17 Nov 2020

Joao Granja and Christian Leuz

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

Downloads 596 (56,563)

Citation 4

Abstract:

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

Center for Financial Studies Working Paper No. 610

Number of pages: 78 Posted: 16 Dec 2018 Last Revised: 27 Jul 2020

Joao Granja and Christian Leuz

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

Downloads 114 (302,086)

Citation 1

Abstract:

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

NBER Working Paper No. w24168

Number of pages: 76 Posted: 03 Jan 2018 Last Revised: 16 Jul 2021

Joao Granja and Christian Leuz

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

Downloads 28 (603,394)

Abstract:

43.

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

Downloads 667 ( 49,522)

Citation 16

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 597 (56,448)

Citation 3

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 55 (465,888)

Citation 14

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 Last Revised: 17 Jul 2021

Christian Leuz

University of Chicago - Booth School of Business

Downloads 15 (701,770)

Abstract:

44.

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 663 (49,861)

Citation 16

Abstract:

45.

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

Downloads 661 ( 50,046)

Citation 9

3

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

CFS Working Paper, No. 622, 2019

Number of pages: 93 Posted: 10 Jun 2019 Last Revised: 01 Jun 2021

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 368 (101,534)

Citation 8

Abstract:

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

SAFE Working Paper No. 283

Number of pages: 92 Posted: 08 Jul 2020 Last Revised: 08 Jun 2021

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 215 (177,898)

Citation 2

Abstract:

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

Journal of Financial Economics (JFE), Vol. 141, No. 3, 2021

Number of pages: 90 Posted: 09 Aug 2021

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 78 (386,810)

Abstract:

46.

Reproducibility in Accounting Research: Views of the Research Community

Downloads 350 (108,167)

Citation 8

2

Reproducibility in Accounting Research: Views of the Research Community

Number of pages: 35 Posted: 06 Apr 2020 Last Revised: 07 Apr 2020

Luzi Hail, Luzi Hail, Mark H. Lang and Christian Leuz

University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Downloads 350 (107,416)

Citation 8

Abstract:

Reproducibility in Accounting Research: Views of the Research Community

Journal of Accounting Research, Volume 58, Issue 2 (2020)

Posted: 01 Jul 2020

Luzi Hail, Luzi Hail, Mark H. Lang and Christian Leuz

University of Pennsylvania - The Wharton SchoolUniversity of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Abstract:

47.

Disclosure and the Cost of Capital: Evidence from Firms&Apos; Responses to the Enron Shock

NBER Working Paper No. w14897

Number of pages: 66 Posted: 20 Apr 2009 Last Revised: 16 Sep 2021

Christian Leuz and Catherine M. Schrand

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

Downloads 106 (316,131)

Citation 2

Abstract:

48.

Know Your Customer: Relationship Lending and Bank Trading

LawFin Working Paper No. 22

Number of pages: 50 Posted: 16 Aug 2021 Last Revised: 17 Aug 2021

Rainer F. H. Haselmann, Rainer F. H. Haselmann, Christian Leuz and Sebastian Schreiber

Goethe University Frankfurt - Faculty of Economics and Business AdministrationLeibniz Institute for Financial Research SAFE, University of Chicago - Booth School of Business and Goethe University Frankfurt

Downloads 85 (363,950)

Abstract:

49.

Determinants and Career Consequences of Early Audit Partner Rotations

Number of pages: 53 Posted: 05 Oct 2021

Brandon Gipper, Luzi Hail, Luzi Hail and Christian Leuz

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

Downloads 58 (447,491)

Abstract:

50.

Large-Sample Evidence on the Impact of Unconventional Oil and Gas Development on Surface Waters

Science Aug 2021: Vol. 373, Issue 6557, pp. 896-902, DOI: 10.1126/science.aaz2185

Number of pages: 4 Posted: 17 Sep 2021

Pietro Bonetti, Christian Leuz and Giovanna Michelon

University of Navarra, IESE Business School, University of Chicago - Booth School of Business and University of Bristol

Downloads 10 (716,133)

Abstract:

51.

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, Luzi Hail, Christian Leuz and Peter D. Wysocki

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

Abstract:

52.

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:

53.

The Role of Accrual Accounting in Restricting Dividends to Shareholders

Downloads 0 (808,910)

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:

54.

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

Downloads 0 (808,910)

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

54

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2,267

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