Author Page for Hans Bonde Christensen

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 - Alliance Manchester Business School, University of Manchester - Manchester Business School and University of Manchester

Downloads 7,366 (527)

Citation 40

Abstract:

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

Downloads 5,861 ( 989)

Citation 7

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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 5,414 (1,106)

Citation 7

Abstract:

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 447 (56,556)

Citation 7

Abstract:

3.

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

Downloads 3,620 ( 2,278)

Citation 18

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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 3,336 (2,572)

Citation 18

Abstract:

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

Review of Financial Studies, Vol. 29, No. 11, pp. 2885-2924, 2016

Number of pages: 79 Posted: 15 Oct 2016

Hans Bonde Christensen, Luzi Hail 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 213 (129,411)

Citation 18

Abstract:

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

NBER Working Paper No. w16737

Number of pages: 80 Posted: 31 Jan 2011

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 (301,544)

Citation 18

Abstract:

4.

Mandatory IFRS Reporting and Changes in Enforcement

Downloads 3,423 ( 2,505)

Citation 15

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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 3,423 (2,458)

Citation 15

Abstract:

Mandatory IFRS Reporting and Changes in Enforcement

Journal of Accounting and Economics, Vol. 56, No. 2-3 (Supplement 1), pp. 147-177, 2013

Posted: 07 Dec 2013

Hans Bonde Christensen, Luzi Hail 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:

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 - Alliance Manchester Business School and University of Manchester - Manchester Business School

Downloads 1,566 (9,521)

Citation 17

Abstract:

6.

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 1,106 (16,558)

Citation 15

Abstract:

7.

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 (13,964)

Citation 2

Abstract:

8.

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

Downloads 941 ( 21,028)

4

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

European Corporate Governance Institute (ECGI) - Law Working Paper No. 303/2016, Chicago Booth Research Paper No. 15-03

Number of pages: 82 Posted: 19 Jan 2015 Last Revised: 22 Dec 2016

Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz

The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 857 (23,706)

Abstract:

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

CESifo Working Paper Series No. 5661

Number of pages: 83 Posted: 22 Jan 2016

Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz

The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Downloads 78 (285,268)

Abstract:

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

NBER Working Paper No. w20888

Number of pages: 83 Posted: 27 Jan 2015

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 6 (577,390)

Abstract:

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

Journal of Accounting Research, Vol. 55, No. 1, March 2017

Posted: 25 Jul 2017

Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz

The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Abstract:

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 (19,670)

Abstract:

10.

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Downloads 673 ( 33,764)

Citation 2

2

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 673 (33,238)

Citation 2

Abstract:

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:

11.

Contracting on GAAP Changes: Large Sample Evidence

Downloads 625 ( 37,298)

2

Contracting on GAAP Changes: Large Sample Evidence

Chicago Booth Research Paper No. 13-66

Number of pages: 41 Posted: 02 Aug 2013 Last Revised: 01 Mar 2017

Hans Bonde Christensen and Valeri V. Nikolaev

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

Downloads 625 (36,746)

Abstract:

Contracting on GAAP Changes: Large Sample Evidence

Journal of Accounting Research, Vol. 55, No. 5, 2017

Posted: 12 Mar 2018

Hans Bonde Christensen and Valeri V. Nikolaev

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

Abstract:

12.

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

Chicago Booth Research Paper No. 14-33

Number of pages: 66 Posted: 22 Oct 2013 Last Revised: 01 May 2018

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 (14,092)

Abstract:

13.

Financial Shocks and Corporate Investment Activity: The Role of Financial Covenants

Number of pages: 46 Posted: 05 Dec 2017 Last Revised: 04 May 2018

Hans Bonde Christensen, Daniele Macciocchi and Valeri V. Nikolaev

University of Chicago - Booth School of Business, University of Utah - David Eccles School of Business and University of Chicago Booth School of Business

Downloads 0 (134,496)

Abstract:

14.

Securities Regulation and Household Equity Ownership

Number of pages: 49 Posted: 11 Nov 2017

Hans Bonde Christensen, Mark G. Maffett and Lauren Vollon

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

Downloads 0 (230,616)

Abstract:

15.

Proactive Financial Reporting Enforcement and Shareholder Wealth

Number of pages: 59 Posted: 27 Sep 2016 Last Revised: 15 Dec 2017

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 (35,348)

Abstract:

16.

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

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, 2017, Chicago Booth Research Paper No. 16-05

Number of pages: 54 Posted: 27 Oct 2015 Last Revised: 07 Sep 2017

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 (20,260)

Hans Bonde Christensen

University of Chicago - Booth School of Business

Professor of Accounting

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Scholarly Papers (16)

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