Christian Leuz : Citation Profile


Are you Christian Leuz?

University of Chicago (85% share)
National Bureau of Economic Research (NBER) (8% share)
Leibniz-Institut für Finanzmarktforschung SAFE (Sustainable Architecture for Finance in Europe) (2% share)
Centre for Economic Policy Research (CEPR) (2% share)

22

H index

29

i10 index

5270

Citations

RESEARCH PRODUCTION:

36

Articles

38

Papers

1

Chapters

EDITOR:

2

Books edited

1

Series edited

RESEARCH ACTIVITY:

   24 years (1997 - 2021). See details.
   Cites by year: 219
   Journals where Christian Leuz has often published
   Relations with other researchers
   Recent citing documents: 444.    Total self citations: 48 (0.9 %)

EXPERT IN:

   Economic Integration
   Multinational Firms; International Business
   Financial Aspects of Economic Integration
   Finance
   Corporate Finance and Governance

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/ple259
   Updated: 2022-06-25    RAS profile: 2022-03-28    
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Relations with other researchers


Works with:

Granja, João (2)

Brüggemann, Ulf (2)

Breuer, Matthias (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Christian Leuz.

Is cited by:

Stulz, René (39)

El Ghoul, Sadok (31)

Karolyi, G. (28)

Warnock, Francis (23)

HASAN, IFTEKHAR (21)

Jorgensen, Bjorn (21)

Andre, Paul (17)

Cumming, Douglas (16)

Laeven, Luc (16)

Magnan, Michel (15)

Mishra, Dev (15)

Cites to:

Shleifer, Andrei (85)

Lopez-de-Silanes, Florencio (65)

La Porta, Rafael (57)

Ball, Ray (44)

Stulz, René (41)

Vishny, Robert (32)

Zingales, Luigi (30)

Karolyi, G. (29)

Lins, Karl (23)

merton, robert (22)

Campbell, John (20)

Main data


Where Christian Leuz has published?


Journals with more than one article published# docs
Journal of Accounting Research11
Review of Financial Studies5
Journal of Accounting and Economics5
Journal of Financial Economics4
Accounting and Business Research3
European Accounting Review2

Working Papers Series with more than one paper published# docs
NBER Working Papers / National Bureau of Economic Research, Inc15
CFS Working Paper Series / Center for Financial Studies (CFS)9
LawFin Working Paper Series / Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin)3
Working Papers / University of Pennsylvania, Wharton School, Weiss Center2

Recent works citing Christian Leuz (2022 and 2021)


YearTitle of citing document
2021Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia. (2021). Astuti, Ratna Puji. In: CECCAR Business Review. RePEc:ahd:journl:v:2:y:2021:i:2:p:64-72.

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2021ACCOUNTING REFORMS AND ACCOUNTING QUALITY: EVIDENCE FROM ALGERIA. (2021). Bilal, Kimouche. In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2021:j:27:bilalk.

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2021Unpacking the black box of ICO white papers: a topic modeling approach. (2021). Torsin, Wouter ; Thewissen, James ; Shrestha, Prabal ; Pastwa, Anna M. In: LIDAM Discussion Papers LFIN. RePEc:ajf:louvlf:2021018.

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2020The Role of Social Networks in Bank Lending. (2020). Rother, Simon ; Rehbein, Oliver. In: ECONtribute Discussion Papers Series. RePEc:ajk:ajkdps:033.

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2021Unpacking the Black Box: Regulating Algorithmic Decisions. (2021). Spiess, Jann ; Nelson, Scott ; Blattner, Laura. In: Papers. RePEc:arx:papers:2110.03443.

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2021Impact of Financial Sector Opacity on the Capital Structure Choice of Asian Banks. (2021). Nishiyama, Shin-Ichi ; Mohammad, Khalil Ullah. In: Asian Economic and Financial Review. RePEc:asi:aeafrj:2021:p:219-235.

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2021The Impact of Quality of Accounting Information on Cost of Capital: Insight from an Emerging Economy. (2021). Shah, Attaullah ; Latif, Aysha Sami. In: Asian Economic and Financial Review. RePEc:asi:aeafrj:2021:p:292-307.

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2021Liquidity Synchronization and Asset Valuation in Selected Emerging Asian Economies. (2021). Bhutta, Nousheen Tariq ; Zaidi, Syeda Hina. In: Asian Economic and Financial Review. RePEc:asi:aeafrj:2021:p:488-500.

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2021Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria. (2021). Osegbue, Ifeanyi Francis ; Anichebe, Alphonsus Sunday ; Nwoye, Chizoba Mary. In: Athens Journal of Business & Economics. RePEc:ate:journl:ajbev7i2-4.

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2022.

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2022The Digital Trasformation in the Italian Banking Sector. (2022). Pagnini, Marcello ; Orame, Andrea ; Manile, Marco ; Demma, Cristina ; del Prete, Silvia ; Arnaudo, Davide ; Soggia, Giovanni ; Rossi, Paola. In: Questioni di Economia e Finanza (Occasional Papers). RePEc:bdi:opques:qef_682_22.

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2020Did the Paycheck Protection Program Hit the Target?. (2020). Zwick, Eric ; Yannelis, Constantine ; Makridis, Christos ; Granja, Joo. In: Working Papers. RePEc:bfi:wpaper:2020-52_revised.

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2021The Effect of Auditor Style on Reporting Quality: Evidence from Germany. (2021). van Dalen, Jan ; Marra, Teye ; Huijgen, Carel ; de Jong, Abe ; Porumb, Vladandrei. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:1:p:1-26.

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2021Meta?analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital. (2021). van Zijl, Tony ; Houqe, Muhammad Nurul ; Opare, Solomon. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:3:p:502-556.

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2021Australian not?for?profit sector views on the conceptual framework, accounting standards and accounting information. (2021). Kober, Ralph ; Ng, Juliana ; Lee, Janet. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:1105-1138.

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2021Cross?listings and dividend size and stability: evidence from China. (2021). Zhang, Junrui ; Liu, Zhangxin ; Cullinan, Charles P ; Cheng, Zijian. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:415-465.

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2021Financing decisions of firms: the roles of legal systems, shareholder rights and creditor rights. (2021). Am, Lhan ; OZER, Gokhan. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:2:p:2717-2757.

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2021The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects. (2021). Nazari, Jamal A ; Jermias, Johnny ; Chen, Yasheng. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:2:p:3385-3425.

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2021Firm?level political risk and Shari’ah compliance: equity capital cost and payouts policy. (2021). Balli, Faruk ; de Bruin, Anne ; Ozerballi, Hatice ; Karimov, Jamshid. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4639-4667.

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2021Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia. (2021). Bose, Sudipta ; Saha, Amitav. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4669-4701.

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2021The informativeness of embedded value reporting to stock price. (2021). , Jason ; Ju, AI ; Jou, David. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5341-5376.

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2021Financial statement comparability and managers’ use of corporate resources. (2021). Yu, Yangxin ; Xinyu, Yang ; Yi, Louise ; Li, Leye ; Kim, Jeongbon. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:1697-1742.

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2021The value relevance of fair value and historical cost measurements during the financial crisis. (2021). Morris, Richard D ; Kang, Helen ; Liao, Lin. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2069-2107.

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2021What accounting standards were the cause of enforcement actions following IFRS adoption?. (2021). Scott, Tom ; Bradbury, Michael E. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2247-2268.

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2022Corporate sustainability, earnings persistence and the association between earnings and future cash flows. (2022). Li, Zhongtian ; Jia, Jing. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:1:p:299-336.

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2022Bank loan covenants, accrual quality and firms’ information environment. (2022). Yu, Xin ; Lu, Chienju ; He, Wen ; Chen, Chaojung. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:1:p:547-575.

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2022External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award?winning events. (2022). Wang, Dongyue ; Yi, Louise ; Li, Leye. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:s1:p:1421-1460.

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2022The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia. (2022). Yusoff, Iliyas ; Tanewski, George ; Carey, Peter ; Johansson, Elka . In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:s1:p:1851-1886.

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2022Does short?selling affect mutual fund shareholdings? Evidence from China. (2022). Wan, Die ; Liu, Xufeng. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:s1:p:1887-1923.

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2022Corporate innovation and future earnings: does early patent disclosure matter?. (2022). Zhang, Joseph H ; Yang, Leo L ; Plenik, James M. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:s1:p:2011-2056.

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2021Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator. (2021). Maroun, Warren ; Logie, Justin. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:2:p:128-149.

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2021Does corporate culture matter to earnings management? Evidence from Chinese Time?honoured Brand firms. (2021). Hoque, Ariful ; Jasimuddin, Sajjad M ; Saci, Fateh. In: Australian Economic Papers. RePEc:bla:ausecp:v:60:y:2021:i:3:p:435-465.

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2021Exploring the determinants of green bond issuance: Going beyond the long?lasting debate on performance consequences. (2021). Caragnano, Alessandra ; Mariani, Massimo ; Russo, Angeloantonio. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:1:p:38-59.

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2021Environmental transparency and investors risk perception: Cross?country evidence on multinational corporations sustainability practices and cost of equity. (2021). Tanda, Alessandra ; Yu, Ellen Peiyi ; Chai, Dominic H ; van Luu, Bac. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3975-4000.

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2022Between saying and doing, in the end there is the cost of capital: Evidence from the energy sector. (2022). Conte, Danilo ; Schena, Rosamartina ; Morrone, Domenico ; Russo, Angeloantonio ; Bussoli, Candida. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:1:p:390-402.

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2022The organizational relationship–based political connection and debt financing: Evidence from Chinese private firms. (2022). Liang, Qiaozhuan ; Zhang, Nan ; Wang, Xiao. In: Bulletin of Economic Research. RePEc:bla:buecrs:v:74:y:2022:i:1:p:69-105.

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2021Neglected Risk in Financial Innovation: Evidence from Structured Product Counterparty Exposure. (2021). Wagner, Alexander ; Schuette, Dustin ; Arnold, Marc. In: European Financial Management. RePEc:bla:eufman:v:27:y:2021:i:2:p:287-325.

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2021Blockchain speculation or value creation? Evidence from corporate investments. (2021). Jiang, Danling ; Clarke, Nicholas ; Autore, Don M. In: Financial Management. RePEc:bla:finmgt:v:50:y:2021:i:3:p:727-746.

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2022Shorting activity and stock return predictability: Evidence from a mandatory disclosure shock. (2022). Kim, Jeongbon ; Kalcheva, Ivalina ; Hong, Hyun A ; Griffin, Paul A. In: Financial Management. RePEc:bla:finmgt:v:51:y:2022:i:1:p:27-71.

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2022The impact of credit rating information on disclosure quality. (2022). Flynn, Sean ; Chi, Yungling. In: Financial Management. RePEc:bla:finmgt:v:51:y:2022:i:1:p:73-115.

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2021The effects of exchange listing on market quality: Evidence from over?the?counter uplistings. (2021). Roseman, Brian ; Griffith, Todd ; Davis, Ryan ; Yildiz, Serhat. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:4:p:645-669.

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2022Do U.S. firms disguise acquisitions to avoid taxes?. (2022). O'Brien, William ; Harris, Jeremiah. In: The Financial Review. RePEc:bla:finrev:v:57:y:2022:i:1:p:95-127.

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2022Information asymmetry and capital structure: Evidence from the Chinese stock market. (2022). Gong, Yujing ; Ho, Kungcheng. In: International Finance. RePEc:bla:intfin:v:25:y:2022:i:1:p:84-102.

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2021Media attention and firm value: International evidence. (2021). Dang, Tung ; Nguyen, Manh T. In: International Review of Finance. RePEc:bla:irvfin:v:21:y:2021:i:3:p:865-894.

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2022Does cross?border acquisition reduce earnings management of emerging market acquirers? Evidence from India. (2022). Lukose, Jijo ; Purayil, Priyesh Valiya. In: International Review of Finance. RePEc:bla:irvfin:v:22:y:2022:i:1:p:143-168.

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2021Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?. (2021). Johnstone, D J. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:3-35.

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2021Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. (2021). Paugam, Luc ; Lobo, Gerald J ; Filip, Andrei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:36-69.

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2021Top management incentives and financial flexibility: The case of make?whole call provisions. (2021). Prevost, Andrew ; King, Taohsien Dolly ; Jameson, Melvin. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:374-404.

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2021Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?. (2021). Stefani, Ulrike ; Mohrmann, Ulf ; Lebert, Sebastian. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:564-586.

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2021Managers’ pay duration and voluntary disclosures. (2021). Kim, Jae B ; Cho, Young Jun ; Cheng, Qiang. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1332-1367.

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2021Financial reporting incentives, earnings management, and tax avoidance in SMEs. (2021). Yague, Jose ; Sanchezballesta, Juan Pedro ; Juan Pedro Sanchez Ballesta, . In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1404-1433.

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2021Independent director attention and the cost of equity capital. (2021). Xie, Hong ; Wang, Chong ; He, Henry ; Zhou, Jian. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1468-1493.

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2021Freedom of the press and corporate misconduct. (2021). Nguyen, Trang. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1668-1710.

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2021Real regulatory capital management and bank payouts: Evidence from available?for?sale securities. (2021). Magnan, Michel ; Ipino, Elisabetta ; Fabrizi, Michele ; Parbonetti, Antonio. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1918-1939.

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2021Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility. (2021). Vetter, Felix ; Tamayo, Ane ; Cascino, Stefano. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:111-161.

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2021Disclosure Prominence and the Quality of Non?GAAP Earnings. (2021). Neilson, Jed J ; Gee, Kurt H ; Chen, Jason V. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:163-213.

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2021From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs. (2021). Watts, Edward M ; Eventov, Omri ; Cuny, Christine . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:215-242.

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2021Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock. (2021). Oesch, David ; Muhn, Maximilian ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:283-330.

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2021How Does Financial?Reporting Regulation Affect Industry?Wide Resource Allocation?. (2021). Breuer, Matthias. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:59-110.

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2021The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC. (2021). Lee, Heemin ; Geoffroy, Rachel. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:375-435.

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2021The Information Externality of Public Firms’ Financial Information in the State?Bond Secondary Market. (2021). Cheng, Stephanie F. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:529-574.

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2021Show Me the Money! Dividend Policy in Countries with Weak Institutions. (2021). Ellahie, Atif ; Kaplan, Zachary . In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:613-655.

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2021The Information Role of the Media in Earnings News. (2021). Guest, Nicholas M. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:1021-1076.

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2021Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB. (2021). Pan, Yihui ; Jiang, Feng ; Hayes, Rachel M. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:1077-1121.

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2021Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence. (2021). Ormazabal, Gaizka ; Lopezespinosa, German ; Sakasai, Yuki. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:757-804.

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2021The Asymmetric Effect of Reporting Flexibility on Priced Risk. (2021). Bloomfield, Matthew J. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:867-910.

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2021How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?. (2021). Mahieux, Lucas ; Friedman, Henry L. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:959-1020.

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2021Accrual Accounting and Resource Allocation: A General Equilibrium Analysis. (2021). Choi, Jung Ho. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1179-1219.

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2021Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints. (2021). Yang, Baozhong ; Du, Kai ; Cao, Sean Shun ; Zhang, Alan L. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1261-1302.

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2021The Disciplinary Effect of Social Media: Evidence from Firms Responses to Glassdoor Reviews. (2021). Zhu, Chenqi ; Dube, Svenja. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1783-1825.

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2022The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings. (2022). Ellahie, Atif ; Macciocchi, Daniele ; de George, Emmanuel T ; Bourveau, Thomas. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:1:p:129-167.

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2022The Innovation and Reporting Consequences of Financial Regulation for Young Life?Cycle Firms. (2022). Valentine, Kristen ; Lewiswestern, Melissa F ; Allen, Abigail. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:1:p:45-95.

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2021Regulating Markets with Advice: An Experimental Study. (2021). Gottschalk, Felix. In: Oxford Bulletin of Economics and Statistics. RePEc:bla:obuest:v:83:y:2021:i:1:p:1-31.

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2021Do Accounting Standards Matter for Productivity?. (2021). Li, Yinghua ; Huang, Rong ; Banker, Rajiv ; Zhao, Sha. In: Production and Operations Management. RePEc:bla:popmgt:v:30:y:2021:i:1:p:68-84.

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2021The Real Effects of Mandatory Corporate Social Responsibility Reporting in China. (2021). Wang, Yanyan ; Sivaramakrishnan, Konduru ; Lu, Tong ; Yu, Lisheng . In: Production and Operations Management. RePEc:bla:popmgt:v:30:y:2021:i:5:p:1493-1516.

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2021Information disclosure and the market for acquiring technology companies. (2021). Ziedonis, Rosemarie H ; Serrano, Carlos J ; Chondrakis, George. In: Strategic Management Journal. RePEc:bla:stratm:v:42:y:2021:i:5:p:1024-1053.

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2020High water, no marks? Biased lending after extreme weather. (2020). Garbarino, Nicola ; Guin, Benjamin. In: Bank of England working papers. RePEc:boe:boeewp:0856.

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2021The impact of machine learning and big data on credit markets. (2021). Grout, Paul ; Eccles, Peter ; Zalewska, Anna ; Siciliani, Paolo. In: Bank of England working papers. RePEc:boe:boeewp:0930.

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2021How Collateral Affects Small Business Lending: The Role of Lender Specialization. (2021). Gopal, Manasa. In: Working Papers. RePEc:cen:wpaper:21-22.

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2021Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?. (2021). Bilicka, Katarzyna ; Seregni, Carol ; Casi-Eberhard, Elisa. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9030.

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2021The Impact of Fintech Startups on Financial Institutions Performance and Default Risk. (2021). Haddad, Christian ; Hornuf, Lars. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9050.

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2021Disclosure Deregulation of Quarterly Reporting. (2021). Zimmermann, Jochen ; Hornuf, Lars ; Behrmann, Vanessa. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9344.

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2020The aggregate demand for bank capital. (2020). Harris, Milton ; Opp, Christian . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:14524.

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2021How do powerful decision-makers affect firms stock price crash risk?. (2021). Lakhal, Faten ; Guizani, Assil ; Depoers, Florence ; Benkraiem, Ramzi. In: Economics Bulletin. RePEc:ebl:ecbull:eb-21-00292.

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2021Measuring the cost of equity of euro area banks. (2021). Rycx, Francois ; Palligkinis, Spyros ; Odonnell, Charles ; Mosthaf, Jonas ; Fernandes, Cecilia Melo ; Kick, Heinrich ; Grodzicki, Maciej ; Dumitru, Ana-Maria ; de Ryck, Jeroen ; Bochmann, Paul ; Altavilla, Carlo ; Carlo Altavilla , . In: Occasional Paper Series. RePEc:ecb:ecbops:2021254.

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2021The Impact of Cash Holding on Debt Cost. (2021). Chaieb, Souad. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2021-06-9.

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2021Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence. (2021). Elshandidy, Tamer ; el Sayed, Mohamed ; Elsayed, Mohamed. In: Advances in accounting. RePEc:eee:advacc:v:53:y:2021:i:c:s0882611021000195.

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2021Income smoothing and audit fees. (2021). Ouyang, BO ; Liu, Zenghui ; Jennifer, L C ; Chang, Hsihui. In: Advances in accounting. RePEc:eee:advacc:v:54:y:2021:i:c:s0882611021000353.

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2020The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9. (2020). Skarbak, Peter ; Pucci, Richard. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:81:y:2020:i:c:s0361368218303398.

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2021Determinants and consequences of auditor dyad formation at the top level of audit teams. (2021). Koch, Christopher ; Ernstberger, Jurgen ; Downar, Benedikt. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:89:y:2021:i:c:s0361368220300465.

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2021Who makes partner in Big 4 audit firms? – Evidence from Germany. (2021). Koch, Christopher ; Ernstberger, Jurgen ; Downar, Benedikt. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:91:y:2021:i:c:s036136821830271x.

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2021Differences in returns to cross-border M&A in the short and long run: Evidence from Chinese listed firms. (2021). Liu, Ziwei ; Zhang, Xiaojing ; Ding, Yibing. In: Journal of Asian Economics. RePEc:eee:asieco:v:74:y:2021:i:c:s1049007821000282.

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2021Political connections of Russian corporations: Blessing or curse?. (2021). Trifonov, Dmitri. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000022.

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2021Foreign shareholding, corporate governance and firm performance: Evidence from Chinese companies. (2021). Guo, Lin ; Tsafack, Georges. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:31:y:2021:i:c:s2214635021000605.

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2021CEO generational differences, risk taking and political connections: Evidence from Malaysian firms. (2021). Majid, Abdul ; Lee, Mei Yee ; Pak, Mei Sen ; Tee, Chwee Ming. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:31:y:2021:i:c:s2214635021000629.

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2021Heterogeneous political connections and stock price crash risk: Evidence from Malaysia. (2021). Majid, Abdul ; Lee, Mei Yee ; Tee, Chwee Ming. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:31:y:2021:i:c:s2214635021000964.

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2021Does the market value greenhouse gas emissions? Evidence from multi-country firm data. (2021). Luo, LE ; Choi, Bobae. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300299.

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2021A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832. (2021). McBride, Karen. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:2:s0890838920300044.

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2021Reporting accountant appointments and accounting restatements: Evidence from UK private companies. (2021). Peel, Michael J ; Clatworthy, Mark A. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300949.

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2021The effect of corporate sustainability performance on leverage adjustments. (2021). Qin, Yafeng ; Lu, Yue ; Bai, Min ; Ho, LY. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000159.

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2021The impact of religiosity on earnings quality: International evidence from the banking sector. (2021). Omoteso, Kamil ; Ibrahim, Masud ; Chantziaras, Antonios ; Abdelsalam, Omneya. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:6:s0890838920300779.

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More than 100 citations found, this list is not complete...

Christian Leuz is editor of


Journal
Journal of Accounting Research

Christian Leuz has edited the books:


YearTitleTypeCited

Works by Christian Leuz:


YearTitleTypeCited
2010Did Fair-Value Accounting Contribute to the Financial Crisis? In: Journal of Economic Perspectives.
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article171
2009Did Fair-Value Accounting Contribute to the Financial Crisis?.(2009) In: NBER Working Papers.
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This paper has another version. Agregated cites: 171
paper
2009Did fair-value accounting contribute to the financial crisis?.(2009) In: CFS Working Paper Series.
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This paper has another version. Agregated cites: 171
paper
2022Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance.
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article17
2018Going the Extra Mile: Distant Lending and Credit Cycles.(2018) In: NBER Working Papers.
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This paper has another version. Agregated cites: 17
paper
2000The economic consequences of increased disclosure In: Journal of Accounting Research.
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article611
2003Discussion of ADRs, Analysts, and Accuracy: Does Cross?Listing in the United States Improve a Firms Information Environment and Increase Market Value? In: Journal of Accounting Research.
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article24
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research.
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article17
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market.(2003) In: Journal of Accounting Research.
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This paper has another version. Agregated cites: 17
article
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? In: Journal of Accounting Research.
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article347
2007Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research.
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article442
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research.
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article453
2013Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research.
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article58
2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research.
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article218
2017The Effect of Regulatory Harmonization on Cross?Border Labor Migration: Evidence from the Accounting Profession In: Journal of Accounting Research.
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article5
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: CESifo Working Paper Series.
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paper
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: NBER Working Papers.
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paper
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
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This paper has another version. Agregated cites: 5
paper
2020Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research.
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article1
2003Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series.
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paper8
Political Relationships, Global Financing and Corporate Transparency.() In: Center for Financial Institutions Working Papers.
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paper
2013The Twilight Zone: OTC Regulatory Regimes and Market Quality In: Working Paper Series.
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paper9
2013The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2013) In: NBER Working Papers.
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This paper has another version. Agregated cites: 9
paper
2018The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2018) In: Review of Financial Studies.
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This paper has another version. Agregated cites: 9
article
2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data In: Research Papers.
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paper0
2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data.(2017) In: NBER Working Papers.
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This paper has another version. Agregated cites: 0
paper
2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has another version. Agregated cites: 0
paper
2005Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers.
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paper13
2007Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers.
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paper228
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters.
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This paper has another version. Agregated cites: 228
chapter
2006Do Foreigners Invest Less in Poorly Governed Firms?.(2006) In: NBER Working Papers.
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This paper has another version. Agregated cites: 228
paper
2009Do Foreigners Invest Less in Poorly Governed Firms?.(2009) In: Review of Financial Studies.
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This paper has another version. Agregated cites: 228
article
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: Review of Financial Studies.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 228
article
2009The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society.
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article204
2009The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 204
paper
2005Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics.
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article119
2006Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006) In: Journal of Accounting and Economics.
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article30
2007Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions In: Journal of Accounting and Economics.
[Full Text][Citation analysis]
article58
2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics.
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article128
2013Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics.
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article172
2021Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics.
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article0
2003Earnings management and investor protection: an international comparison In: Journal of Financial Economics.
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article1131
2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics.
[Full Text][Citation analysis]
article268
2009Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics.
[Full Text][Citation analysis]
article163
2009Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers.
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paper26
2011Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance.
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This paper has another version. Agregated cites: 26
article
2009Disclosure and the Cost of Capital: Evidence from Firms Responses to the Enron Shock In: NBER Working Papers.
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paper35
2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement In: NBER Working Papers.
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paper76
2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement.(2016) In: Review of Financial Studies.
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This paper has another version. Agregated cites: 76
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2015Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime In: NBER Working Papers.
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paper5
2017Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation In: NBER Working Papers.
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paper7
2018Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation.(2018) In: CFS Working Paper Series.
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paper
2017The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity In: NBER Working Papers.
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paper17
2018The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series.
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.() In: .
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This paper has another version. Agregated cites: 17
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2018Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research In: NBER Working Papers.
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paper15
2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research.(2018) In: Accounting and Business Research.
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This paper has another version. Agregated cites: 15
article
2018Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has another version. Agregated cites: 15
paper
2019Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers.
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paper8
2021Mandatory CSR and sustainability reporting: economic analysis and literature review.(2021) In: Review of Accounting Studies.
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This paper has another version. Agregated cites: 8
article
2019Reporting Regulation and Corporate Innovation In: NBER Working Papers.
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paper2
2021Reporting regulation and corporate innovation.(2021) In: CFS Working Paper Series.
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.() In: .
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2020Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: Review of Financial Studies.
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article6
2000The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards In: Schmalenbach Business Review (sbr).
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article6
1997An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany In: Accounting and Business Research.
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article3
2010Different approaches to corporate reporting regulation: How jurisdictions differ and why In: Accounting and Business Research.
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article95
1998The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review.
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article9
2000Tribute to Dieter Ordelheide In: European Accounting Review.
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article0
2003Economic Consequences of SEC Disclosure Regulation In: Center for Financial Institutions Working Papers.
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paper11
2003The role of accounting in the German financial system In: CFS Working Paper Series.
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paper12
2021Determinants and career consequences of early audit partner rotations In: CFS Working Paper Series.
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In: .
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2020What are the wider supervisory implications of the Wirecard case? In: SAFE White Paper Series.
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paper3
2020Accounting for financial stability: Lessons from the financial crisis and future challenges In: SAFE Working Paper Series.
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