Hans Bonde Christensen

University of Chicago - Booth School of Business

Professor of Accounting

5807 South Woodlawn Avenue

Chicago, IL 60637

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 732

SSRN RANKINGS

Top 732

in Total Papers Downloads

55,452

SSRN CITATIONS
Rank 945

SSRN RANKINGS

Top 945

in Total Papers Citations

1,292

CROSSREF CITATIONS

349

Scholarly Papers (25)

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 (Colin) Zeng
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 8,894 (1,294)
Citation 555

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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 6,001 (2,493)
Citation 6

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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 571 (89,362)
Citation 23

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

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 6,132 (2,412)
Citation 100

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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

Review of Accounting Studies, Vol. 26, No. 3, pp. 1176-1248, 2021
Posted: 18 Oct 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

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

4.

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 5,215 (3,215)
Citation 27

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

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 3,707 (5,620)
Citation 8

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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 383 (144,338)
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 2022
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 128 (410,565)
Citation 106

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6.
Downloads 3,839 ( 5,408)
Citation 203

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 3,839 (5,304)
Citation 203

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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

7.

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 3,169 (7,406)
Citation 5

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

8.

The Only Prescription is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices

Chicago Booth Research Paper No. 14-33, Management Science, Forthcoming
Number of pages: 70 Posted: 22 Oct 2013 Last Revised: 05 Aug 2019
Hans Bonde Christensen, Eric Floyd and Mark G. Maffett
University of Chicago - Booth School of Business, University of California San Diego and University of Miami - Department of Accounting
Downloads 2,082 (14,421)
Citation 16

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Transparency Regulation, Healthcare, Pricing Policies

9.

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, Columbia Business School and University of Miami - Department of Accounting
Downloads 2,000 (15,329)
Citation 187

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Real effects, Dodd-Frank Act, mine safety, corporate social responsibility

10.

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 The University of Manchester - Manchester Business School
Downloads 1,639 (20,966)
Citation 2

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debt contracting, mandatory accounting change, International Financial Reporting Standards

11.

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 1,457 (25,054)
Citation 19

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accounting-based covenants, private debt, financial contract design

12.

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 1,410 (26,338)
Citation 8

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

13.

Proactive Financial Reporting Enforcement and Shareholder Wealth

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 27 Sep 2016 Last Revised: 06 Oct 2019
Hans Bonde Christensen, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, Columbia Business School and University of Miami - Department of Accounting
Downloads 1,246 (31,623)
Citation 9

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

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 1,182 (34,025)
Citation 5

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

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
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 975 (44,118)

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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
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 122 (425,832)

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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 2023
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 32 (869,512)
Citation 6

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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
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

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 1,014 (41,725)
Citation 37

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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

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

17.

Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls

Number of pages: 58 Posted: 01 Apr 2019 Last Revised: 09 Dec 2021
Hans Bonde Christensen, Mark G. Maffett and Thomas Rauter
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and University of Chicago - Booth School of Business
Downloads 875 (52,068)
Citation 3

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Foreign Corruption Regulation; Extraterritorial Enforcement; Foreign Corrupt Practices Act (FCPA); Foreign Investment; Internal Controls

18.

Financial Shocks to Lenders and the Composition of Financial Covenants

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 57 Posted: 05 Dec 2017 Last Revised: 10 Jun 2021
Hans Bonde Christensen, Daniele Macciocchi, Arthur Morris and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Miami Herbert Business School, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Chicago Booth School of Business
Downloads 737 (65,521)
Citation 8

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accounting-based covenants, debt contracting, financial market frictions

19.
Downloads 733 (66,100)
Citation 13

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 733 (65,127)
Citation 13

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

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

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standard setting; GAAP changes; debt contracting; incomplete contracts theory

20.

Consumer Responses to the Revelation of Corporate Social Irresponsibility

University of Miami Business School Research Paper No. 4496599
Number of pages: 58 Posted: 05 Jul 2023 Last Revised: 23 Dec 2023
University of Chicago - Booth School of Business, University of Miami - Department of Accounting, University of Miami, School of Business Administration, Department of Accounting, Students and University of Miami Herbert Business School
Downloads 568 (91,033)

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Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG), Consumer behavior; Analyst forecasts

21.

Reversing the Resource Curse: Foreign Corruption Regulation and the Local Economic Benefits of Resource Extraction

Number of pages: 100 Posted: 02 Dec 2020 Last Revised: 02 Jun 2023
Hans Bonde Christensen, Mark G. Maffett and Thomas Rauter
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and University of Chicago - Booth School of Business
Downloads 404 (137,012)
Citation 1

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Foreign Corruption Regulation; Foreign Corrupt Practices Act (FCPA); Natural Resource Extraction; Nighttime Luminosity; Governance

22.

Securities Regulation, Household Equity Ownership, and Trust in the Stock Market

Review of Accounting Studies, Forthcoming
Number of pages: 69 Posted: 11 Nov 2017 Last Revised: 17 Jan 2023
Hans Bonde Christensen, Mark G. Maffett and Lauren Vollon
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and University of Notre Dame - Mendoza College of Business
Downloads 351 (160,274)
Citation 7

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National accounts, households, equity ownership, trust, securities regulation

23.

Broad- Versus Narrow-Sample Evidence in Disclosure Regulation Studies: A Discussion of Badia, Duro, Jorgensen, and Ormazabal (2018)

Contemporary Accounting Research, Forthcoming
Number of pages: 12 Posted: 08 Aug 2019
Hans Bonde Christensen
University of Chicago - Booth School of Business
Downloads 236 (241,981)
Citation 11

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disclosure rules, regulation, research method

24.

Nothing Gold Can Stay: Artisanal Mine Certifications and Conflict Dynamics in the Congo

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2023-144
Number of pages: 107 Posted: 09 Nov 2023 Last Revised: 19 Dec 2023
Samuel Chang and Hans Bonde Christensen
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 190 (297,420)
Citation 1

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Conflict-free certification, conflict, armed groups, artisanal mining, mineral supply chain, supply chain due diligence, Democratic Republic of the Congo, DRC, Dodd-Frank Act Provision 1502

25.

Is Corporate Transparency the Solution to Political Failure on our Greatest Problems? A Discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)

Christensen, H. B. 2022. Is Corporate Transparency the Solution to Political Failure on our Greatest Problems? A Discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022), Journal of Accounting & Economics (JAE), Vol. 74, No. 2, 2022
Number of pages: 22 Posted: 27 Sep 2022 Last Revised: 11 Jan 2023
Hans Bonde Christensen
University of Chicago - Booth School of Business
Downloads 160 (344,121)
Citation 4

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