Hans Bonde Christensen

University of Chicago - Booth School of Business

Associate Professor of Accounting

5807 South Woodlawn Avenue

Chicago, IL 60637

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 587

SSRN RANKINGS

Top 587

in Total Papers Downloads

27,842

CITATIONS
Rank 4,413

SSRN RANKINGS

Top 4,413

in Total Papers Citations

120

Scholarly Papers (14)

1.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
Hans Bonde Christensen, Edward Lee, Martin Walker and Cheng Zeng
University of Chicago - Booth School of Business, University of Manchester - Manchester Business School, University of Manchester - Manchester Business School and Manchester Business School
Downloads 7,366 (454)
Citation 40

Abstract:

IFRS, IAS, accounting quality, international accounting

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 5,070 (988)
Citation 7

Abstract:

Fair Value, IFRS, Non-Financial Assets, Illiquid Assets

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Chicago Booth Research Paper No. 13-10
Number of pages: 52 Posted: 13 Feb 2013 Last Revised: 07 Jun 2013
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 346 (65,759)
Citation 7

Abstract:

fair value, IFRS, non-financial assets, illiquid assets

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 3,052 (2,392)
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 113 (192,815)
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 64 (277,567)
Citation 18

Abstract:

4.
Downloads 3,150 ( 2,319)
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 3,150 (2,262)
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

5.

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting

Journal of Accounting Research vol. 47(5), pages 1167-1199, December 2009
Number of pages: 41 Posted: 16 Oct 2009 Last Revised: 12 Aug 2014
Hans Bonde Christensen, Edward Lee and Martin Walker
University of Chicago - Booth School of Business, University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Downloads 1,537 (8,074)
Citation 18

Abstract:

debt contracting, mandatory accounting change, International Financial Reporting Standards

6.

Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low

Review of Accounting Studies, Vol. 17, No. 3, 2012
Number of pages: 13 Posted: 09 Mar 2012 Last Revised: 28 May 2012
Hans Bonde Christensen
University of Chicago - Booth School of Business
Downloads 1,032 (12,667)
Citation 2

Abstract:

International accounting, International accounting standards (IAS), International Financial Reporting Standards (IFRS)

7.

Capital Versus Performance Covenants in Debt Contracts

Chicago Booth Research Paper No. 11-06
Number of pages: 57 Posted: 26 Jan 2011 Last Revised: 03 Jun 2014
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 1,019 (15,553)
Citation 12

Abstract:

accounting-based covenants, private debt, financial contract design

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
University of Chicago - Booth School of Business, 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 685 (27,369)

Abstract:

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
University of Chicago - Booth School of Business, 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 64 (277,567)

Abstract:

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
University of Chicago - Booth School of Business, 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 4 (523,112)

Abstract:

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

Journal of Accounting Research, Forthcoming
Posted: 23 Dec 2016
University of Chicago - Booth School of Business, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Abstract:

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

9.

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 (19,475)

Abstract:

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

10.

The Effects of Charge-Price Transparency Regulation on Prices in the Healthcare Industry

Chicago Booth Research Paper No. 14-33
Number of pages: 59 Posted: 22 Oct 2013 Last Revised: 06 May 2016
Hans Bonde Christensen, Eric Floyd and Mark G. Maffett
University of Chicago - Booth School of Business, University of California San Diego and University of Chicago - Booth School of Business
Downloads 551 (19,220)

Abstract:

Price Transparency Regulation; Pricing Policies; Nonprofit Accounting

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Journal of Accounting Research, 54, 2016
Number of pages: 59 Posted: 13 Oct 2015 Last Revised: 10 Jun 2016
Hans Bonde Christensen, Valeri V. Nikolaev and Regina Wittenberg Moerman
University of Chicago - Booth School of Business, University of Chicago Booth School of Business and University of Southern California
Downloads 520 (39,684)
Citation 2

Abstract:

Financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Journal of Accounting Research, Vol. 54, No. 2, 2016
Posted: 15 Jul 2016
Hans Bonde Christensen, Regina Wittenberg Moerman and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Southern California and University of Chicago Booth School of Business

Abstract:

financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information

12.

Contracting on GAAP Changes: Large Sample Evidence

Chicago Booth Research Paper No. 13-66
Number of pages: 39 Posted: 02 Aug 2013 Last Revised: 04 Oct 2016
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Downloads 443 (37,575)

Abstract:

Standard setting, GAAP changes, debt contracting, incomplete contract theory

13.

Proactive Financial Reporting Enforcement and Firm Value

Number of pages: 52 Posted: 27 Sep 2016
Hans Bonde Christensen, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 0 (77,948)

Abstract:

Financial reporting enforcement, costs and benefits of enforcement, unintended consequences of regulation

14.

The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records

Chicago Booth Research Paper No. 16-05
Number of pages: 61 Posted: 27 Oct 2015 Last Revised: 28 Sep 2016
Hans Bonde Christensen, Eric Floyd, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, University of California San Diego, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 0 (35,754)

Abstract:

Information dissemination, real effects, financial reporting, Dodd-Frank Act, mine safety, corporate social responsibility