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Luzi Hail

University of Pennsylvania - The Wharton School

Professor of Accounting

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

  • University of Pennsylvania - The Wharton School

    • Email
    • Tel: 215-898-8205
    • Fax: 215-573-2054
SCHOLARLY PAPERS

25

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Top 164

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56,951

CITATIONS
Rank 656

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Top 656

in Total Papers Citations

760

Scholarly Papers (25)

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1.

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

Downloads 12,043 ( 222)
Citation 171

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 12,043 (217)
Citation 171

Abstract:

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)

Abstract:

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

2.

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

Downloads 11,664 ( 230)
Citation 24

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 11,664 (224)
Citation 24

Abstract:

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

Abstract:

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

3.

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

Downloads 4,770 ( 1,242)
Citation 61

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 4,770 (1,224)
Citation 61

Abstract:

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)

Abstract:

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

4.

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

Downloads 4,658 ( 1,292)
Citation 146

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

Number of pages: 49 Posted: 08 Jan 2004
David Burgstahler, Luzi Hail and Christian Leuz
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 4,658 (1,269)
Citation 146

Abstract:

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

Abstract:

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

5.

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

Downloads 4,365 ( 1,440)
Citation 188

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 4,365 (1,415)
Citation 188

Abstract:

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

Abstract:

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

6.

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

Downloads 3,429 ( 2,174)
Citation 18

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 3,203 (2,424)
Citation 18

Abstract:

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 159 (156,904)
Citation 18

Abstract:

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
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 67 (290,096)
Citation 18

Abstract:

7.

Mandatory IFRS Reporting and Changes in Enforcement

Downloads 3,286 ( 2,369)
Citation 16

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 3,286 (2,315)
Citation 16

Abstract:

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

Abstract:

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

8.

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

Downloads 2,323 ( 4,337)
Citation 68

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 2,323 (4,273)
Citation 68

Abstract:

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

Abstract:

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

9.

The Impact of Voluntary Corporate Disclosures on the Ex ante Cost of Capital for Swiss Firms

Downloads 1,548 ( 8,713)
Citation 44

The Impact of Voluntary Corporate Disclosures on the Ex ante Cost of Capital for Swiss Firms

Number of pages: 32 Posted: 17 Aug 2001
Luzi Hail
University of Pennsylvania - The Wharton School
Downloads 1,548 (8,551)
Citation 44

Abstract:

Voluntary disclosure; Disclosure quality; Financial reporting; Valuation; Cost of capital; Analysts' behavior

The Impact of Voluntary Corporate Disclosures on the Ex-Ante Cost of Capital for Swiss Firms

European Accounting Review, Vol. 11, No. 4, pp. 741-773, 2002
Posted: 18 Oct 2002 Last Revised: 20 Nov 2011
Luzi Hail
University of Pennsylvania - The Wharton School

Abstract:

voluntary disclosure, disclosure quality, financial reporting, valuation, cost of capital, analysts' behavior

10.

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 1,270 (8,241)
Citation 10

Abstract:

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

11.

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

Downloads 823 ( 23,240)

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

Number of pages: 48 Posted: 01 Jun 2014 Last Revised: 25 Oct 2014
John E. Core, Luzi Hail and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - The Wharton School and Massachusetts Institute of Technology (MIT)
Downloads 823 (22,848)

Abstract:

Cost of equity, Disclosure regulation, Ownership, Law and finance, International accounting, Legal system

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

European Accounting Review, Vol. 24, No. 1, pp. 1-29, 2015
Posted: 07 Apr 2015
John E. Core, Luzi Hail and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - The Wharton School and Massachusetts Institute of Technology (MIT)

Abstract:

Cost of equity, Disclosure regulation, Ownership, Law and finance, International accounting, Legal system

12.

Equity Cross-Listings in the U.S. and the Price of Debt

ECGI - Finance Working Paper No. 274/2010, CELS 2009 4th Annual Conference on Empirical Legal Studies Paper
Number of pages: 44 Posted: 30 Jun 2009 Last Revised: 18 Aug 2017
Ryan T. Ball, Luzi Hail and Florin P. Vasvari
The Stephen M. Ross School of Business at the University of Michigan, University of Pennsylvania - The Wharton School and London Business School
Downloads 759 (26,096)

Abstract:

Corporate governance, Bonding hypothesis, Debt financing, Disclosure, Law and finance, International accounting

13.

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 743 (19,415)

Abstract:

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

14.

Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?

Downloads 736 ( 27,247)

Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?

Number of pages: 44 Posted: 15 Jan 2013 Last Revised: 21 Apr 2013
Luzi Hail
University of Pennsylvania - The Wharton School
Downloads 736 (26,811)

Abstract:

international accounting, valuation, value relevance, fundamental analysis, regulation, market efficiency, IFRS, fair values

Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?

Accounting and Business Research, Vol. 43, No. 4, pp. 329-358, 2013
Posted: 24 Jun 2013
Luzi Hail
University of Pennsylvania - The Wharton School

Abstract:

international accounting, valuation, value relevance, fundamental analysis, regulation, market efficiency, IFRS, fair values

15.

Dividend Payouts and Information Shocks

Downloads 700 ( 29,250)
Citation 2

Dividend Payouts and Information Shocks

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 409/2014
Number of pages: 68 Posted: 06 May 2013 Last Revised: 26 Feb 2014
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Iowa - Tippie College of Business
Downloads 700 (28,783)
Citation 2

Abstract:

Dividend policy, Payout policy, International accounting, Information environment, IFRS, Insider trading laws

Dividend Payouts and Information Shocks

Journal of Accounting Research, Vol. 52, No. 2, pp. 403-456, 2014
Posted: 14 Apr 2014
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Iowa - Tippie College of Business

Abstract:

Dividend policy, Payout policy, International accounting, Information environment, IFRS, Insider trading laws

Dividend Payouts and Information Shocks

Journal of Accounting Research, Vol. 52, No. 2, 2014
Posted: 10 Sep 2014
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Iowa - Tippie College of Business

Abstract:

Dividend policy, Payout policy, International accounting, Information environment, IFRS, Insider trading laws

16.

Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

Downloads 523 ( 43,041)
Citation 8

Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

AFA 2006 Boston Meetings Paper, EFA 2005 Moscow Meetings Paper
Number of pages: 57 Posted: 11 Mar 2005 Last Revised: 15 Nov 2011
Jennifer L. Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management
Downloads 523 (42,516)
Citation 8

Abstract:

Tax capitalization, Personal taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

Accounting Review, Vol. 84, No. 5, pp. 1321-1361, 2009
Posted: 12 Jan 2009 Last Revised: 20 Nov 2011
Jennifer L. Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management

Abstract:

Tax Capitalization, Personal Taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

17.

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Downloads 496 ( 45,997)

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Number of pages: 57 Posted: 27 Feb 2014 Last Revised: 16 Jan 2016
Luzi Hail, Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Iowa - Tippie College of Business
Downloads 310 (80,117)

Abstract:

Tax capitalization, Personal taxes, Market risk, Cost of capital, Risk sharing, International economics

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

2014 American Taxation Association Midyear Meeting
Number of pages: 57 Posted: 03 Mar 2014 Last Revised: 16 Jan 2016
Luzi Hail, Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Iowa - Tippie College of Business
Downloads 186 (136,247)

Abstract:

Tax capitalization, Personal taxes, Market risk, Cost of capital, Risk sharing, International economics

18.

Discussion of Investor Protection and Analysts' Cash Flow Forecasts Around the World

Downloads 345 ( 70,745)
Citation 4

Discussion of Investor Protection and Analysts' Cash Flow Forecasts Around the World

Number of pages: 26 Posted: 17 Jan 2007
Luzi Hail
University of Pennsylvania - The Wharton School
Downloads 345 (70,890)
Citation 4

Abstract:

international accounting, investor protection, legal system, earnings quality, analyst forecasts, cash flows

Discussion of Investor Protection and Analysts' Cash Flow Forecasts Around the World

Review of Accounting Studies, Vol. 12, Nos. 2-3, pp. 421-441, 2007
Posted: 11 Jun 2007
Luzi Hail
University of Pennsylvania - The Wharton School

Abstract:

International accounting, Investor protection, Legal system, Earnings quality, Analyst forecasts, Cash flows

19.

A Tale of Two Regulators: Risk Disclosures, Liquidity, and Enforcement in the Banking Sector

Number of pages: 58 Posted: 20 Mar 2015 Last Revised: 29 Feb 2016
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Department of Business Economics and University of Pennsylvania - The Wharton School
Downloads 292 (25,770)

Abstract:

Disclosure regulation, Risk disclosures, Liquidity, Financial institutions, Market supervision, IFRS, Basel II, International accounting

20.

Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

Downloads 254 (100,356)

Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

Number of pages: 28 Posted: 11 Jan 2011 Last Revised: 20 Nov 2011
Luzi Hail
University of Pennsylvania - The Wharton School
Downloads 254 (99,855)

Abstract:

Voluntary Disclosure, Bonding Mechanisms, International Accounting, Regulation, Market Liquidity, Bid-Ask Spreads, Information Asymmetry

Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

Journal of Accounting Research, Vol. 49, No. 2, pp. 573-594, 2011
Posted: 03 Apr 2011
Luzi Hail
University of Pennsylvania - The Wharton School

Abstract:

Voluntary Disclosure, Bonding Mechanisms, International Accounting, Regulation, Market Liquidity, Bid-Ask Spreads, Information Asymmetry

21.

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

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 66 Posted: 23 Aug 2017
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 0 (156,758)

Abstract:

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

22.

Corporate Scandals and Regulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 367/2017
Number of pages: 67 Posted: 02 May 2017 Last Revised: 16 Sep 2017
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Iowa - Tippie College of Business
Downloads 0 (56,084)

Abstract:

Accounting fraud, Corporate scandals, Capital market regulation, Economics of regulation, Law and finance, International accounting

23.

Corporate Scandals and Regulation: Appendix on Data Collection for Historical Time-Series from 1800 to 2015

Number of pages: 175 Posted: 01 May 2017 Last Revised: 27 Aug 2017
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Iowa - Tippie College of Business
Downloads 0 (172,422)

Abstract:

Accounting fraud, Corporate scandals, Capital market regulation, Economics of regulation, Law and finance, International accounting

24.

Do Risk Disclosures Matter When it Counts? Evidence from the Swiss Franc Shock

Number of pages: 72 Posted: 25 Mar 2017
Luzi Hail, Maximilian Muhn and David Oesch
University of Pennsylvania - The Wharton School, Humboldt University of Berlin and University of Zurich
Downloads 0 (122,223)

Abstract:

Risk disclosures, historical information, liquidity, information asymmetry, exchange rates, archival studies, surveys

25.

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

Accounting Horizons, Vol. 24, No. 4, pp. 567-588, 2010
Posted: 18 Dec 2010
Luzi Hail, Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Abstract:

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

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