Christian Leuz

University of Chicago - Booth School of Business

J. Sondheimer Professor of International Economics, Finance and Accounting

5807 S. Woodlawn Avenue

Chicago, IL 60637

United States

http://faculty.chicagobooth.edu/christian.leuz/

National Bureau of Economic Research (NBER)

Research Associate

1050 Massachusetts Avenue

Cambridge, MA 02138

United States

http://www.nber.org

European Corporate Governance Institute (ECGI)

Fellow

Brussels

Belgium

http://www.ecgi.org

Center for Financial Studies (CFS)

Fellow

Grüneburgplatz 1

Frankfurt am Main, 60323

Germany

University of Pennsylvania - Wharton Financial Institutions Center

Fellow

3641 Locust Walk

Philadelphia, PA 19104-6218

United States

CESifo Research Network

Fellow

Poschinger Str. 5

Munich, DE-81679

Germany

  • University of Chicago - Booth School of Business

    • Email
    • Tel: 773-834-1996

  • National Bureau of Economic Research (NBER)

  • Center for Financial Studies (CFS)

SCHOLARLY PAPERS

51

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2,235

CROSSREF CITATIONS

1,421

Scholarly Papers (51)

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1.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

Number of pages: 91 Posted: 13 Mar 2008 Last Revised: 07 May 2008
Christian Leuz and Peter D. Wysocki
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 23,841 (124)
Citation 13

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Accounting, Asymmetric information, Capital markets, Institutional economics, International, Mandatory disclosure, Political economy, Regulation, Standards

2.

The Crisis of Fair Value Accounting: Making Sense of the Recent Debate

Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
Number of pages: 28 Posted: 21 Apr 2009
Christian Laux and Christian Leuz
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 15,160 (267)
Citation 18

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Mark-to-market, Fair value accounting, Financial institutions, Liquidity, Financial crisis, Banks, Procyclicality

3.

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

Downloads 13,793 ( 323)

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 13,793 (317)
Citation 42

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Accounting, Regulation, IFRS, U.S. GAAP, SEC, Standard setting, U.S. equity markets, Mandatory disclosure, Political economy

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

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Accounting, Regulation, IFRS, U.S. GAAP, SEC, Standard setting, U.S. equity markets, Mandatory disclosure

4.

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

Downloads 13,302 ( 349)

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, 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 13,302 (341)
Citation 105

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Regulation, International accounting, IAS, U.S. GAAP, Disclosure, Market liquidity, Cost of equity, Enforcement, Security markets

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)

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Regulation, International accounting, IAS, U.S. GAAP, Disclosure, Market liquidity, Cost of equity, Enforcement, Security markets

5.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Downloads 10,739 ( 523)
Citation 34

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 10,624 (525)
Citation 35

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Mark-to-market accounting, Financial institutions, Liquidity, Financial crisis, Banks, Financial regulation, Procyclicality, Contagion

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 115 (293,671)
Citation 2

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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

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Mark-to-market accounting, Financial institutions, Liquidity, Financial crisis, Banks, Financial regulation, Procyclicality, Contagion

6.

Earnings Management and Investor Protection: An International Comparison

Downloads 9,035 ( 722)

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 9,035 (712)
Citation 401

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Corporate Governance, Earnings Management, Investor Protection, Law, Private Control Benefits

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

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corporate governance, earnings management, investor protection, law, private control benefits

7.

Accounting Information, Disclosure, and the Cost of Capital

Downloads 8,174 ( 847)
Citation 397

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 8,163 (841)
Citation 35

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Cost of capital, disclosure, information risk, asset pricing

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 (720,074)
Citation 73
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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

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Cost of capital, disclosure, information risk, asset pricing

8.

The Economic Consequences of Increased Disclosure

Downloads 5,955 ( 1,493)
Citation 93

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 5,955 (1,475)
Citation 93

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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

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disclosure, international accounting, cost of capital, information asymmetry, liquidity

9.

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

Downloads 5,098 ( 1,940)
Citation 186

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 5,098 (1,910)
Citation 186

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International accounting, Earnings management, Private companies, Legal system, Accounting harmonization, Earnings properties

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

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international accounting, earnings management, private companies, legal system, accounting harmonization, earnings properties

10.

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

Downloads 4,939 ( 2,047)
Citation 57

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 4,939 (2,015)
Citation 57

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International accounting, Reporting incentives, IAS, U.S. GAAP, Disclosure, Cost of equity, IFRS implementation

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)

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International accounting, Reporting incentives, IAS, U.S. GAAP, Disclosure, Cost of equity, IFRS implementation

11.

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

Downloads 4,568 ( 2,368)
Citation 126

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 4,568 (2,331)
Citation 126

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Cost of equity, Disclosure regulation, Law and finance, International finance, Country risk, Legal system

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

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Cost of equity, Disclosure regulation, Law and finance, International finance, Country risk, Legal system

12.

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

Downloads 3,948 ( 3,046)
Citation 79

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 3,562 (3,521)
Citation 7

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Capital market regulation, Enforcement, Disclosure, Law and finance, European Union, Liquidity

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 300 (124,233)
Citation 1

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Capital market regulation, Enforcement, Disclosure, Law and finance, European Union, Liquidity

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: 27 Mar 2021
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 86 (356,700)
Citation 33

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13.

Mandatory IFRS Reporting and Changes in Enforcement

Downloads 3,648 ( 3,457)
Citation 124

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 3,648 (3,396)
Citation 124

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International accounting, IFRS implementation, Regulation, Enforcement, Liquidity, European Union

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

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International accounting, IFRS implementation, Regulation, Enforcement, Liquidity, European Union

14.

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

Downloads 3,616 ( 3,506)

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, Johns Hopkins University - Carey Business School and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 3,616 (3,441)
Citation 95

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SEC deregistration, Disclosure, Going private, Regulation, Private control

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, Johns Hopkins University - Carey Business School and University of Minnesota - Twin Cities - Carlson School of Management

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Going private, Disclosure, Sarbanes-Oxley Act, Deregistration, Private control benefits, Pink sheets, Liquidity, Stock market reactions

15.

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

Downloads 3,554 ( 3,607)
Citation 45

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 3,554 (3,542)
Citation 45

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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

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International accounting, Disclosure, Cost of capital, Accounting standards, Harmonization

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 3,469 (3,791)
Citation 42

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Accounting, Regulation, IFRS, U.S. GAAP, SEC, Standard Setting, Mandatory Disclosure, Political economy

17.

Information Asymmetry, Information Precision, and the Cost of Capital

Downloads 3,244 ( 4,278)
Citation 39

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 3,088 (4,551)
Citation 47

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Information risk, Cost of capital, Expected return, Asset pricing, Disclosure, Rational expectations, Diversification

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 156 (231,507)

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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:

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Cost of Capital, Information Asymmetry, Imperfect Competition

18.

Do Foreigners Invest Less in Poorly Governed Firms?

Downloads 3,150 ( 4,494)
Citation 105

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 3,067 (4,613)
Citation 3

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Corporate governance, Foreign investment, Ownership structure, Information flow, Earnings management, Shareholder base, Home bias

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 (364,701)
Citation 15

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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:

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Corporate governance, Firm valuation, Foreign investment, Ownership structure, Information flow, Earnings management, Shareholder base, Emerging markets, Home bias

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:

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G11, G15, G32, G34

19.

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

Downloads 2,949 ( 5,042)
Citation 17

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 2,907 (5,069)
Citation 14

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Regulation, Enforcement, Public oversight, Auditing, Earnings response coefficients

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 (512,372)
Citation 4

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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

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Regulation, Enforcement, Public Oversight, Auditing, Earnings Response Coefficients

20.

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 2,885 (5,223)
Citation 53

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Cost of capital, Disclosure, Information risk, Asset pricing, Risk premium

21.

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

Downloads 2,598 ( 6,218)
Citation 239

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 2,598 (6,105)
Citation 239

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Transparency, Regulation, Accounting standards, Capital markets, Institutional economics, International accounting, Disclosure, IFRS, Political economy, Cost-benefit analysis, Real effects

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:

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Transparency; Regulation; Accounting standards; Capital markets; Institutional economics; International accounting; Disclosure; IFRS; Political economy; Cost-benefit analysis; Real effects

22.

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

Downloads 2,515 ( 6,581)
Citation 10

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 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 2,480 (6,596)
Citation 13

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Transparency, Regulation, SASB, GRI, Standard setting, Accounting standards, Mandatory disclosure, Environmental, social and governance (ESG)

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 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 35 (548,406)
Citation 2

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23.

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

Downloads 2,433 ( 6,880)
Citation 52

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 2,433 (6,785)
Citation 52

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Cross-listing, corporate governance, bonding hypothesis, cost of equity, disclosure, law and finance, international finance

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

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Corporate governance, cross-listing, bonding hypothesis, cost of equity, disclosure, law and finance, international finance

24.

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 2,383 (7,132)
Citation 15

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Accounting, Disclosure, Germany, Standards, Survey

25.

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 2,207 (8,106)
Citation 13

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Accounting, Regulation, SASB, GRI, Standard setting, Mandatory disclosure, Sustainability, CSR, Environmental, social and governance (ESG) factors

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 2,061 (9,047)
Citation 3

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Transparency, Disclosure, Cost of capital, Capital-market shocks, Financial crisis, Annual reports, Accounting scandals

27.

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

Downloads 2,031 ( 9,275)

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 2,031 (9,095)
Citation 112

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Mandatory disclosure, enforcement, externalities, over-the-counter market, liquidity, listing choices, eligibility rule

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

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Mandatory disclosure, Enforcement, Externalities, Over-the-counter market, Liquidity, Listing choices, Eligibility rule

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 2,012 (9,414)
Citation 6

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Proprietary Costs, Voluntary disclosure, Competitive harm, Disclosure costs, Segment disclosures, Cash flow statements

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 and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 1,918 (10,194)
Citation 31

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Regulation, International accounting, European Union, IAS, Disclosure, Market liquidity, Cost of equity

30.

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

Downloads 1,741 ( 11,888)

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 1,741 (11,676)
Citation 58

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Cross listing, Financing choices, Emerging markets, Asian financial crisis, Indonesia, Disclosure

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

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Cross listing, Financing choices, Emerging markets, Asian financial crisis, Indonesia, Disclosure

31.

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

Downloads 1,415 ( 16,527)
Citation 10

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: 24 Mar 2020
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 1,194 (20,957)
Citation 4

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Auditing, Audit fees, Audit quality, Auditor rotation, Audit partner tenure, Competition, PCAOB

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 and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 186 (198,717)
Citation 9

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Auditing, Audit fees, Audit quality, Auditor rotation, Audit partner tenure, Competition, PCAOB

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: 15 Feb 2021
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 35 (548,406)
Citation 1

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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 1,345 (17,873)
Citation 12

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Securities regulation, Event study, Disclosure, Corporate governance, Cost-benefit analysis, Stock returns, Going private, Going dark

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 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 1,125 (23,281)
Citation 5

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Accounting, Regulation, SASB, GRI, Standard setting, Mandatory disclosure, Sustainability, CSR, Environmental, social and governance (ESG) factors

34.

The Twilight Zone: OTC Regulatory Regimes and Market Quality

Downloads 1,086 ( 24,538)
Citation 8

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 1,073 (24,532)
Citation 6

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Securities Regulation, Disclosure, Liquidity, Crash Risk, Blue Sky Laws, Pink Sheets, Bulletin Board, JOBS Act

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 13 (703,326)
Citation 2

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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

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Securities Regulation, Disclosure, Liquidity, Crash Risk, Blue Sky Laws, Pink Sheets, Bulletin Board, JOBS Act

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 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 1,081 (24,695)
Citation 5

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Barth and Israeli Discussion, IFRS, Enforcement, International Accounting, Liquidity, Policy Implications, Identification

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 1,057 (25,500)
Citation 9

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analyst forecasts, cross listing, cost of capital, disclosure, enforcement

37.

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

Downloads 1,024 ( 26,714)
Citation 5

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 919 (30,709)

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Accounting harmonization, Regulation, IFRS, European Union, Labor migration and mobility

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 92 (341,802)

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accounting harmonization, regulation, IFRS, European Union, labor migration and mobility

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: 28 Jan 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 (703,326)
Citation 4

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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

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Accounting Harmonization; Regulation; IFRS; European Union; Labor Migration and Mobility

38.

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

Downloads 834 ( 35,618)

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 834 (35,098)
Citation 1

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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

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39.

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

Downloads 807 ( 37,259)
Citation 2

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 602 (54,463)

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Market manipulation, Pump-and-dump schemes, Securities regulation, Fraud, Investor protection, Lottery stocks, Household finance, Penny Stocks

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, University of Chicago - Booth School of Business, Harvard University - Business School (HBS) and Goethe University Frankfurt - Faculty of Economics and Business Administration
Downloads 178 (206,597)
Citation 2

Abstract:

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Market manipulation, Pump-and-dump schemes, Securities regulation, Fraud, Investor protection, Lottery stocks, Household finance

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 27 (597,096)

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40.

Reporting Regulation and Corporate Innovation

Downloads 806 ( 37,317)
Citation 9

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 773 (38,986)
Citation 6

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Financial Reporting, Disclosure, Regulation, Innovation, Patents, Growth

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 33 (559,779)
Citation 2

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41.

Going the Extra Mile: Distant Lending and Credit Cycles

Downloads 772 ( 39,639)
Citation 4

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 626 (51,790)

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Lending Distance; Credit Cycles; Bank Competition; Bank Risk-Taking; Soft Information

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 124 (278,006)
Citation 1

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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 22 (633,004)

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42.

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

Downloads 722 ( 43,395)
Citation 2

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 585 (56,525)
Citation 1

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Bank regulation, Enforcement, Loan losses, Aggregate outcomes, Prudential oversight, Business lending, Entry and exit

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 111 (301,159)
Citation 1

Abstract:

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Bank regulation, Prudential oversight, Enforcement, Loan Losses, Credit Supply, Business entry and exit

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 26 (604,068)

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43.

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 662 (48,717)
Citation 16

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Cross listing, Earnings quality, Enforcement, Ownership structure, Bonding, US GAAP, Reconciliation

44.

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

Downloads 659 ( 48,993)
Citation 16

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 591 (55,793)
Citation 3

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Evidence-based policymaking, cost-benefit analysis, regulation, standard setting, accounting, finance, capital markets, causal inferences, political economy

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 53 (463,876)
Citation 14

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Evidence-based policymaking, cost-benefit analysis, regulation, standard setting, accounting, finance, capital markets, causal inferences, political economy

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 (686,971)

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45.

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

Downloads 534 ( 64,010)
Citation 9

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 351 (104,511)
Citation 8

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Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting

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 183 (201,612)
Citation 2

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Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting

46.

Reproducibility in Accounting Research: Views of the Research Community

Downloads 344 (107,673)
Citation 10

Reproducibility in Accounting Research: Views of the Research Community

Number of pages: 35 Posted: 06 Apr 2020 Last Revised: 07 Apr 2020
Luzi Hail, Mark H. Lang and Christian Leuz
University of Pennsylvania - The Wharton School, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 344 (106,934)
Citation 10

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accounting research, ethics, expert survey, publication process, research methodology, replication, reproducibility

Reproducibility in Accounting Research: Views of the Research Community

Journal of Accounting Research, Volume 58, Issue 2 (2020)
Posted: 01 Jul 2020
Luzi Hail, Mark H. Lang and Christian Leuz
University of Pennsylvania - The Wharton School, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

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accounting research; ethics; expert survey; publication process; research methodology; replication; reproducibility

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: 17 Mar 2021
Christian Leuz and Catherine M. Schrand
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Downloads 103 (315,298)
Citation 2

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48.

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

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Accounting Regulation, Standard Setting, U.S. Equity Markets, Mandatory Disclosure, Political Economy, Harmonization

49.

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

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Cross listing, Earnings quality, Enforcement, Ownership structure, Bonding, US GAAP, Reconciliation

50.

The Role of Accrual Accounting in Restricting Dividends to Shareholders

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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

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The Role of Accrual Accounting in Restricting Dividends to Shareholders

Posted: 19 May 1997
Christian Leuz
University of Chicago - Booth School of Business

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51.

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

Downloads 0 (793,378)

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

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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

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