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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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Rank 177

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Top 177

in Total Papers Downloads

59,717

CITATIONS
Rank 653

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Top 653

in Total Papers Citations

766

Scholarly Papers (25)

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1.

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

Downloads 12,452 ( 235)
Citation 174

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 12,452 (229)
Citation 174

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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

2.

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

Downloads 12,035 ( 252)
Citation 25

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

Number of pages: 104 Posted: 11 Mar 2009
Luzi Hail, Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 12,035 (248)
Citation 25

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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

3.

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

Downloads 4,827 ( 1,350)
Citation 63

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 4,827 (1,330)
Citation 63

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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

4.

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

Downloads 4,817 ( 1,355)
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 4,817 (1,335)
Citation 146

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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

5.

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

Downloads 4,438 ( 1,560)
Citation 186

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 4,438 (1,534)
Citation 186

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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

6.

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

Downloads 3,605 ( 2,266)
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 3,325 (2,556)
Citation 18

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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 209 (131,364)
Citation 18

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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
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 71 (299,409)
Citation 18

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7.

Mandatory IFRS Reporting and Changes in Enforcement

Downloads 3,413 ( 2,481)
Citation 15

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 3,413 (2,433)
Citation 15

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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

8.

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

Downloads 2,371 ( 4,664)
Citation 69

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 2,371 (4,583)
Citation 69

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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

9.

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

Downloads 1,580 ( 9,300)
Citation 43

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 1,580 (9,127)
Citation 43

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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

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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 (8,349)
Citation 11

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

11.

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital

Downloads 855 ( 23,965)

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 855 (23,571)

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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)

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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 789 (26,941)
Citation 2

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

13.

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

Downloads 773 ( 27,689)

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 773 (27,258)

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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

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

14.

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 (19,664)

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

15.

Dividend Payouts and Information Shocks

Downloads 717 ( 30,762)
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 717 (30,278)
Citation 2

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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

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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

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

16.

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

Downloads 567 ( 41,864)

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 369 (70,731)

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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 198 (137,632)

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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

Journal of Public Economics, Vol. 151, pp. 56-73, 2017
Posted: 26 Sep 2017
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

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

17.

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

Downloads 531 ( 45,659)
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 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 531 (45,097)
Citation 8

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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 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

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

18.

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

Downloads 511 ( 47,967)

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: 70 Posted: 23 Aug 2017 Last Revised: 31 Oct 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 499 (48,885)

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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: 71 Posted: 13 Nov 2017
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 12 (539,222)
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19.

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

Downloads 345 ( 76,391)
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 (76,533)
Citation 4

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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

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

20.

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 (22,562)

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

21.

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

Downloads 256 (107,073)

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 256 (106,551)

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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

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

22.

Corporate Scandals and Regulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 367/2017
Number of pages: 72 Posted: 02 May 2017 Last Revised: 19 Oct 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 (30,762)

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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: 05 May 2018
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 (129,349)

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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 Last Revised: 13 Nov 2017
Luzi Hail, Maximilian Muhn and David Oesch
University of Pennsylvania - The Wharton School, Humboldt University of Berlin and University of Zurich
Downloads 0 (77,133)

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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

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