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Different approaches to corporate reporting regulation: How jurisdictions differ and why

Accounting and business research, 2010-01, Vol.40 (3), p.229-256

Leuz, Christian

2010

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The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Journal of accounting research, 2016-05, Vol.54 (2), p.525-622

2016

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Mandatory CSR and sustainability reporting: economic analysis and literature review

Review of accounting studies, 2021-09, Vol.26 (3), p.1176-1248

2021

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IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market

Journal of accounting research, 2003-06, Vol.41 (3), p.445-472

LEUZ, CHRISTIAN

2003

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

Journal of accounting research, 2013-06, Vol.51 (3), p.495-547

2013

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Cost of capital effects and changes in growth expectations around U.S. cross-listings

Journal of financial economics, 2009-09, Vol.93 (3), p.428-454

2009

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Mandatory IFRS reporting and changes in enforcement

Journal of accounting & economics, 2013-12, Vol.56 (2-3), p.147-177

2013

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

The Accounting review, 2021-03, Vol.96 (2), p.303-331

2021

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

Journal of accounting research, 2006-06, Vol.44 (3), p.485-531

2006

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

Journal of accounting research, 2008-12, Vol.46 (5), p.1085-1142

2008

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Accounting Information, Disclosure, and the Cost of Capital

Journal of accounting research, 2007-05, Vol.45 (2), p.385-420

2007

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Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006)

Journal of accounting & economics, 2006-10, Vol.42 (1), p.285-299

Leuz, Christian

2006

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

The Accounting review, 2006-10, Vol.81 (5), p.983-1016

2006

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Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research

Accounting and business research, 2018-07, Vol.48 (5), p.582-608

Leuz, Christian

2018

Volltextzugriff (PDF)

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

Accounting horizons, 2010-09, Vol.24 (3), p.355-394

2010

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Towards a design-based approach to accounting research

Journal of accounting & economics, 2022-11, Vol.74 (2-3), p.101550, Article 101550

Leuz, Christian

2022

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Information Asymmetry, Information Precision, and the Cost of Capital

Review of Finance, 2012-01, Vol.16 (1), p.1-29

2012

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Did Fair-Value Accounting Contribute to the Financial Crisis?

The Journal of economic perspectives, 2010-01, Vol.24 (1), p.93-118

2010

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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, 2010-12, Vol.24 (4), p.567-588

2010

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The crisis of fair-value accounting: Making sense of the recent debate

Accounting, organizations and society, 2009-10, Vol.34 (6), p.826-834

2009

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Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions

Journal of accounting & economics, 2007-09, Vol.44 (1), p.146-165

Leuz, Christian

2007

Volltextzugriff (PDF)

Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis

Journal of financial economics, 2021-09, Vol.141 (3), p.1188-1217

2021

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Large-sample evidence on the impact of unconventional oil and gas development on surface waters

Science (American Association for the Advancement of Science), 2021-08, Vol.373 (6557), p.896-902

2021

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Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

The Review of financial studies, 2020-10, Vol.33 (10), p.4532-4579

2020

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

The Review of financial studies, 2016-11, Vol.29 (11), p.2885-2924

2016

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Different approaches to corporate reporting regulation: How jurisdictions differ and why

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Mandatory CSR and sustainability reporting: economic analysis and literature review

IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market

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

Cost of capital effects and changes in growth expectations around U.S. cross-listings

Mandatory IFRS reporting and changes in enforcement

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

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

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

Accounting Information, Disclosure, and the Cost of Capital

Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006)

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

Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

Towards a design-based approach to accounting research

Information Asymmetry, Information Precision, and the Cost of Capital

Did Fair-Value Accounting Contribute to the Financial Crisis?

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

The crisis of fair-value accounting: Making sense of the recent debate

Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions

Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis

Large-sample evidence on the impact of unconventional oil and gas development on surface waters

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

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

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