25
H index
36
i10 index
6203
Citations
CESifo (1% share) | 25 H index 36 i10 index 6203 Citations RESEARCH PRODUCTION: 36 Articles 42 Papers 1 Chapters EDITOR: RESEARCH ACTIVITY: 26 years (1997 - 2023). See details. EXPERT IN: Economic Integration MORE DETAILS IN: ABOUT THIS REPORT: Permalink: http://citec.repec.org/ple259 |
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Christian Leuz. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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Journal of Accounting Research | 11 |
Journal of Accounting and Economics | 5 |
Review of Financial Studies | 5 |
Journal of Financial Economics | 4 |
Accounting and Business Research | 3 |
European Accounting Review | 2 |
Year | Title of citing document | |
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2023 | The Impact of Adoption of International Financial Reporting Standard on Quality of Accounting Information in South Sudan: A Case Study of Kenya Commercial Bank and Cooperative Bank. (2023). Peter, Anthony Duku ; Chuol, Gatluak Gach. In: International Journal of Science and Business. RePEc:aif:journl:v:19:y:2023:i:1:p:28-48. Full description at Econpapers || Download paper | |
2023 | A Turning Point for Banking: Unravelling the Changing Landscape of Banking Activity in Europe since the COVID-19 pandemic. (2023). Gucciardi, Gianluca ; Bellucci, Andrea. In: Mo.Fi.R. Working Papers. RePEc:anc:wmofir:183. Full description at Econpapers || Download paper | |
2023 | Unpacking the Black Box: Regulating Algorithmic Decisions. (2021). Spiess, Jann ; Nelson, Scott ; Blattner, Laura. In: Papers. RePEc:arx:papers:2110.03443. Full description at Econpapers || Download paper | |
2023 | Adults in the room? The auditor and dividends in small firms: Evidence from a natural experiment. (2023). Mauritzen, Johannes ; Lyngstadaas, Hakim. In: Papers. RePEc:arx:papers:2301.11079. Full description at Econpapers || Download paper | |
2023 | Does higher capital maintenance drive up banks cost of equity? Evidence from Bangladesh. (2023). , Mir ; Naoaj, Md Shah. In: Papers. RePEc:arx:papers:2302.02762. Full description at Econpapers || Download paper | |
2023 | Covert learning and disclosure. (2023). Escud, Matteo. In: Papers. RePEc:arx:papers:2304.02989. Full description at Econpapers || Download paper | |
2023 | Bloated Disclosures: Can ChatGPT Help Investors Process Financial Information?. (2023). Nikolaev, Valeri ; Muhn, Maximilian ; Kim, Alex. In: Papers. RePEc:arx:papers:2306.10224. Full description at Econpapers || Download paper | |
2023 | Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management. (2023). Ahmi, Aidi ; Mansour, Alaa Zuhair ; Alhmood, Mohammad Abedalrahman ; Altarawneh, Marwan. In: Economic Studies journal. RePEc:bas:econst:y:2023:i:5:p:179-203. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | The role of banks technology adoption in credit markets during the pandemic. (2023). Rainone, Edoardo ; Supino, Ilaria ; Branzoli, Nicola. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1406_23. Full description at Econpapers || Download paper | |
2023 | Organizational Identity and Performance: An inquiry into Nonconforming Company Names. (2023). Epure, Mircea ; Garofalo, Orsola ; Amore, Mario Daniele. In: Working Papers. RePEc:bge:wpaper:1408. Full description at Econpapers || Download paper | |
2023 | Do banks practice what they preach? Brown lending and environmental disclosure in the euro area. (2023). Reghezza, Alessio ; Gambacorta, Leonardo ; Scannella, Enzo ; Polizzi, Salvatore. In: BIS Working Papers. RePEc:bis:biswps:1143. Full description at Econpapers || Download paper | |
2023 | Using Available?for?sale Securities to Smooth Earnings: Evidence from China. (2023). Zhang, Xiaojun ; He, Weijia ; Lu, Ruichang. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:163-196. Full description at Econpapers || Download paper | |
2023 | Multiple Large Shareholders and Financial Reporting Quality: Evidence from China. (2023). Chen, Zhanliao ; Han, Yadong ; Yuan, Rongli. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:197-229. Full description at Econpapers || Download paper | |
2023 | Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management. (2023). Yu, Lisheng ; Wang, Yanyan ; Li, Wentao. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:300-339. Full description at Econpapers || Download paper | |
2023 | Corporate Innovation and Disclosure Strategy. (2023). You, Jiaxing ; Ying, Sammy Xiaoyan ; Wu, Huiying ; Zhang, Zheyuan. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:1:p:76-133. Full description at Econpapers || Download paper | |
2023 | Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link. (2023). Yu, Chuan ; Bose, Sudipta. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:2:p:493-540. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management. (2023). Li, Donghui ; Chen, Chen ; An, Zhe ; Gu, Xiaolong. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:317-351. Full description at Econpapers || Download paper | |
2023 | The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system. (2023). Peng, Liao ; Chen, Wanyi ; Zhang, Liguang. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:1635-1669. Full description at Econpapers || Download paper | |
2023 | Longitudinal accounting comparability and bond credit spreads: Evidence from China. (2023). Wang, Jianqiong ; Cao, Shijiao. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:1953-1981. Full description at Econpapers || Download paper | |
2023 | Former auditors on the audit committee and earnings management: Evidence from African banks. (2023). Slimi, Imen ; Mnif, Yosra. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2383-2420. Full description at Econpapers || Download paper | |
2023 | Diffusion of integrated reporting, insights and potential avenues for future research. (2023). Shamsuddin, Abul ; Bose, Sudipta ; Hossain, Amir. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2503-2555. Full description at Econpapers || Download paper | |
2023 | Does information asymmetry predict audit fees?. (2023). Rosati, Pierangelo ; Palumbo, Riccardo ; Frino, Alex. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2597-2619. Full description at Econpapers || Download paper | |
2023 | Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi?natural experiment in China. (2023). Yao, Daifei ; Pan, Yukun ; Liao, Lin. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:2:p:2677-2715. Full description at Econpapers || Download paper | |
2023 | The vanishing searches and audit fees: Evidence from Googles withdrawal from China. (2023). Zu, Chunyu. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:s1:p:817-841. Full description at Econpapers || Download paper | |
2023 | The Impact of Institutional Cross?ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms. (2023). , Jianqun ; Xiao, HE. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:86-105. Full description at Econpapers || Download paper | |
2023 | Assessing the impact of corporate environmental performance on efficiency improvement in labor investment. (2023). Chen, Sihan ; Li, Wei Ping ; Gao, Zhuxin. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:7:p:5008-5024. Full description at Econpapers || Download paper | |
2023 | How does investor attention affect energy firms managerial opportunistic behavior? New evidence from China. (2023). Linnenluecke, Martina ; Cao, Wei ; Yang, Huan ; Xue, Rui ; Tian, Jinfang. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:7:p:5025-5043. Full description at Econpapers || Download paper | |
2023 | Political connections and bank behaviour. (2023). Ghosh, Saibal. In: Economic Notes. RePEc:bla:ecnote:v:52:y:2023:i:1:n:e12209. Full description at Econpapers || Download paper | |
2023 | Political connections and labor investment efficiency: Evidence from Chinas private firms. (2023). Ge, Jing ; Zhou, Bole. In: Economics and Politics. RePEc:bla:ecopol:v:35:y:2023:i:3:p:696-717. Full description at Econpapers || Download paper | |
2023 | Trade secrets protection and stock price crash risk. (2023). Li, Bingxin ; Lee, Eunju ; Hu, Dan. In: The Financial Review. RePEc:bla:finrev:v:58:y:2023:i:2:p:395-421. Full description at Econpapers || Download paper | |
2023 | An empirical evaluation of dynamic approaches for estimating firms’ expected cost of equity capital. (2023). Suprano, Francesco ; Kempkes, Jan A ; Wompener, Andreas. In: The Financial Review. RePEc:bla:finrev:v:58:y:2023:i:4:p:859-886. Full description at Econpapers || Download paper | |
2023 | Preferential corporate income tax treatment: Valuation in the market portfolio. (2023). Yoo, Junwook. In: International Journal of Economic Theory. RePEc:bla:ijethy:v:19:y:2023:i:3:p:450-470. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | Political corruption and accounting choices. (2023). Zhang, Jin. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:3-4:p:443-481. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | The effect of option listing on financing decisions. (2023). King, Taohsien Dolly ; Park, Min C ; Hong, Eunpyo. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:50:y:2023:i:3-4:p:858-891. Full description at Econpapers || Download paper | |
2023 | The Complementarity Between Signal Informativeness and Monitoring. (2023). Sahuguet, Nicolas ; Chaigneau, Pierre. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:141-185. Full description at Econpapers || Download paper | |
2023 | Renewable Governance: Good for the Environment?. (2023). Wagner, Hannes ; Towner, Mitch ; Roth, Lukas ; Lins, Karl V ; Dyck, Alexander. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:279-327. Full description at Econpapers || Download paper | |
2023 | CECL: Timely Loan Loss Provisioning and Bank Regulation. (2023). Zhang, Gaoqing ; Sapra, Haresh ; Mahieux, Lucas. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:3-46. Full description at Econpapers || Download paper | |
2023 | The Value of Mandatory Certification: A Real Effects Perspective. (2023). Xiong, Yan ; Xin, Baohua ; Jiang, XU. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:377-413. Full description at Econpapers || Download paper | |
2023 | Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India. (2023). Tantri, Prasanna ; Rajgopal, Shivaram. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:415-447. Full description at Econpapers || Download paper | |
2023 | Boosting Foreign Investment: The Role of Certification of Corporate Governance. (2023). Ormazabal, Gaizka ; Bonetti, Pietro. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:1:p:95-140. Full description at Econpapers || Download paper | |
2023 | Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures. (2023). Tomar, Sorabh ; Rennekamp, Kristina M ; Pacelli, Joseph ; Ho, Jung. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:695-735. Full description at Econpapers || Download paper | |
2023 | Executive Compensation Tied to ESG Performance: International Evidence. (2023). Reichelstein, Stefan ; Ormazabal, Gaizka ; Kadach, Igor ; Cohen, Shira. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:805-853. Full description at Econpapers || Download paper | |
2023 | Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages. (2023). Shin, Jeeeun ; Distelhorst, Gregory. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:855-890. Full description at Econpapers || Download paper | |
2023 | . Full description at Econpapers || Download paper | |
2023 | Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks. (2023). Wang, Lynn Linghuan. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:935-978. Full description at Econpapers || Download paper | |
2023 | GENDER EQUITY IN ROMANIAN COMPANIES. (2023). Ion, Panescu ; Nicoleta-Elena, Cristea ; Nerea, Gebremeskel Alula. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2023:v:3:p:197-205. Full description at Econpapers || Download paper | |
2023 | Financial Crime and Punishment: A Meta-Analysis. (2023). Kočenda, Evžen ; Koenda, Even ; de Batz, Laure. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10528. Full description at Econpapers || Download paper | |
2023 | Same same but different: credit risk provisioning under IFRS 9. (2023). Couaillier, Cyril ; Behn, Markus. In: Working Paper Series. RePEc:ecb:ecbwps:20232841. Full description at Econpapers || Download paper | |
2023 | Do banks practice what they preach? Brown lending and environmental disclosure in the euro area. (2023). Reghezza, Alessio ; Gambacorta, Leonardo ; Scannella, Enzo ; Polizzi, Salvatore. In: Working Paper Series. RePEc:ecb:ecbwps:20232872. Full description at Econpapers || Download paper | |
2023 | “Glossy green” banks: the disconnect between environmental disclosures and lending activities. (2023). Giannetti, Mariassunta ; Mendicino, Caterina ; Loumioti, Maria ; Jasova, Martina. In: Working Paper Series. RePEc:ecb:ecbwps:20232882. Full description at Econpapers || Download paper | |
2023 | Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. (2023). Thomas, Wayne ; Shu, Sydney Qing ; Lei, Lijun ; Christensen, Brant. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:106:y:2023:i:c:s0361368222000708. Full description at Econpapers || Download paper | |
2023 | Managers’ rank & file employee coordination costs and real activities manipulation. (2023). Lao, Brent ; Huang, Kelly ; Godsell, David. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000939. Full description at Econpapers || Download paper | |
2023 | Corporate culture, cultural diversification, and independent directors: Evidence from earnings conference calls. (2023). Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Chindasombatcharoen, Pongsapak. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:37:y:2023:i:c:s2214635022000958. Full description at Econpapers || Download paper | |
2023 | Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Cao, Huijuan ; Frost, Tracie ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853. Full description at Econpapers || Download paper | |
2023 | The moderating role of board gender diversity on the relationship between firm opacity and stock returns. (2023). Tsileponis, Nikolaos ; el Masri, Tarek ; Leventis, Stergios ; Harakeh, Mostafa. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838922000816. Full description at Econpapers || Download paper | |
2023 | Why Muddy the Water? Short selling and the disclosure of proprietary information. (2023). You, Jiaxing ; Lin, Hui ; Jiang, Haiyan ; Wu, Xiting. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838923000379. Full description at Econpapers || Download paper | |
2023 | Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance. (2023). Huang, Zhijian James ; Wen, Fenghua ; Li, Zhuo. In: Journal of Corporate Finance. RePEc:eee:corfin:v:78:y:2023:i:c:s0929119922001869. Full description at Econpapers || Download paper | |
2023 | Regional redistribution through SBA guaranteed loan programs. (2023). Lee, Munseob. In: Journal of Corporate Finance. RePEc:eee:corfin:v:78:y:2023:i:c:s0929119922001870. Full description at Econpapers || Download paper | |
2023 | The stock market valuation of human capital creation. (2023). Rouen, Ethan ; Regier, Matthias. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000330. Full description at Econpapers || Download paper | |
2023 | The equity value implications of court ideology: Evidence from federal judge turnover. (2023). Rizzo, Emanuele A ; Cassella, Stefano. In: Journal of Corporate Finance. RePEc:eee:corfin:v:79:y:2023:i:c:s0929119923000391. Full description at Econpapers || Download paper | |
2023 | The long-term effects of loan guarantees on SME performance. (2023). Quas, Anita ; Colombo, Massimo G ; Bertoni, Fabio. In: Journal of Corporate Finance. RePEc:eee:corfin:v:80:y:2023:i:c:s0929119923000573. Full description at Econpapers || Download paper | |
2023 | Asymmetric information and the distribution of trading volume. (2023). Lof, Matthijs ; van Bommel, Jos. In: Journal of Corporate Finance. RePEc:eee:corfin:v:82:y:2023:i:c:s092911992300113x. Full description at Econpapers || Download paper | |
2023 | Does FinTech reduce corporate excess leverage? Evidence from China. (2023). Zhang, Xinhe ; Guo, Chong ; Yue, Shujing ; Lai, Xiaobing. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:77:y:2023:i:c:p:281-299. Full description at Econpapers || Download paper | |
2023 | Information disclosure as a means of minimizing asymmetric financial reporting: The role of market reaction. (2023). Li, Hui-Min ; Yang, Lei ; Sun, Renji ; Ho, Kung-Cheng. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:78:y:2023:i:c:p:1221-1240. Full description at Econpapers || Download paper | |
2023 | Intended and unintended effects of mandatory R&D disclosure on innovation outcomes. (2023). Chen, Yining ; Chan, Kam C ; Liu, Baohua ; Huang, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003819. Full description at Econpapers || Download paper | |
2023 | The gatekeeping role of regulators and intermediaries: Evidence from regulatory reforms in Chinas IPO market. (2023). Liu, Jianhua ; Lin, Wenlian ; Cao, Xiaping ; Yang, Zhenyi. In: Economic Modelling. RePEc:eee:ecmode:v:120:y:2023:i:c:s026499932200414x. Full description at Econpapers || Download paper | |
2023 | How FinTech improves financial reporting quality? Evidence from earnings management. (2023). Gao, Haoyu ; Fang, Jincheng ; Wen, Huiyu. In: Economic Modelling. RePEc:eee:ecmode:v:126:y:2023:i:c:s026499932300247x. Full description at Econpapers || Download paper | |
2023 | Corporate diversification and labor investment efficiency: Evidence from China. (2023). Sun, Mingwei ; Fu, Yumei ; Bai, Min. In: Economic Modelling. RePEc:eee:ecmode:v:127:y:2023:i:c:s0264999323002948. Full description at Econpapers || Download paper | |
2023 | IFRS, financial development and income inequality: An empirical study using mediation analysis. (2023). Gal, Graham ; Akisik, Orhan. In: Economic Systems. RePEc:eee:ecosys:v:47:y:2023:i:2:s0939362522001315. Full description at Econpapers || Download paper | |
2023 | Salience theory in price and trading volume: Evidence from China. (2023). Zhu, Yifeng ; Wang, Hui ; Sun, Kaisi. In: Journal of Empirical Finance. RePEc:eee:empfin:v:70:y:2023:i:c:p:38-61. Full description at Econpapers || Download paper | |
2023 | Allocation of attention and the delayed reaction of stock returns to liquidity shock: Global evidence. (2023). Wang, Shu-Feng ; Lee, Kuan-Hui. In: Journal of Empirical Finance. RePEc:eee:empfin:v:72:y:2023:i:c:p:421-444. Full description at Econpapers || Download paper | |
2023 | The role of bad-news coverage and media environments in crash risk around the world. (2023). Xing, LU ; Li, Donghui ; Tang, Jinghua ; Liu, Qigui. In: Journal of Empirical Finance. RePEc:eee:empfin:v:72:y:2023:i:c:p:488-509. Full description at Econpapers || Download paper | |
2023 | Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration. (2023). Zhang, Dongyang. In: Energy Economics. RePEc:eee:eneeco:v:121:y:2023:i:c:s014098832300186x. Full description at Econpapers || Download paper | |
2023 | Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities. (2023). Walther, Thomas ; Schiemann, Frank ; Dusterhoft, Maximilian. In: Energy Economics. RePEc:eee:eneeco:v:125:y:2023:i:c:s014098832300292x. Full description at Econpapers || Download paper | |
2023 | Oil price uncertainty and audit fees: Evidence from the energy industry. (2023). Miao, Xiao ; Zhang, Yun ; Chen, Meng ; Wen, Fenghua. In: Energy Economics. RePEc:eee:eneeco:v:125:y:2023:i:c:s014098832300350x. Full description at Econpapers || Download paper | |
2023 | Dividend change announcements, ROE, and the cost of equity capital. (2023). Sheng, Hainan ; Dempsey, Stephen J. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000224. Full description at Econpapers || Download paper | |
2023 | Foreign institutional investment horizon and earnings management: Evidence from around the world. (2023). Mian, Affan ; Irfan, Saadia. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s105752192300025x. Full description at Econpapers || Download paper | |
2023 | Does societal trust make managers more trustworthy?. (2023). Liu, Ming-Yu ; Ho, Kung-Cheng ; Shi, Lisi. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000534. Full description at Econpapers || Download paper | |
2023 | Political uncertainty and cross-border equity portfolio allocation decisions: International evidence. (2023). Du, Anna ; Kariuki, Charles ; Wonu, Chizindu ; Boateng, Agyenim ; Kwabi, Frank Obenpong. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000789. Full description at Econpapers || Download paper | |
2023 | Informative or distracting: CSR disclosure of peer firms and analyst forecast accuracy. (2023). Zhang, Lei ; Hu, YI ; Jin, Shuchang ; Ni, Juan. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000911. Full description at Econpapers || Download paper | |
2023 | The impact of opacity on bank valuation during the global financial crisis: A channel analysis. (2023). Wu, DA ; Zheng, YI. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000960. Full description at Econpapers || Download paper | |
2023 | Minority shareholders activism and stock price crash risk: Evidence from China. (2023). Qiu, Muqing ; Wang, Qiong. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923001102. Full description at Econpapers || Download paper | |
2023 | Financial institutional blockholders and earnings quality: Do blockholders contestability and countries institutions matter?. (2023). Salameh, Elie ; Haddad, Christian ; Trinh, Quoc Dat. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s105752192300128x. Full description at Econpapers || Download paper | |
2023 | The Covid-19 outbreak, corporate financial distress and earnings management. (2023). Du, Anqi ; Trinh, Vu Quang ; Nguyen, Tam Huy ; Aljughaiman, Abdullah A. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001916. Full description at Econpapers || Download paper | |
2023 | Cross-listing dynamics and labor investment efficiency: International evidence. (2023). Lakhal, Faten ; Benkraiem, Ramzi ; Nizar, Hamza ; Ghadhab, Imen. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001941. Full description at Econpapers || Download paper | |
2023 | Digital courts and corporate investment in sustainability: Evidence from China. (2023). Peng, Qing ; Li, Wen. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001989. Full description at Econpapers || Download paper | |
2023 | Tax enforcement and corporate financial irregularities: Evidence from China. (2023). Bai, Caiquan ; Ye, Yongwei ; Feng, Chen. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002132. Full description at Econpapers || Download paper | |
2023 | The bright side of analyst coverage on corporate innovation: Evidence from China. (2023). Wang, Yiru ; Zhang, Ping. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003071. Full description at Econpapers || Download paper | |
2023 | The effects of mandatory ESG disclosure on price discovery efficiency around the world. (2023). Zhang, Xiaoxiang ; Chen, Ding ; Ding, Rong. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003277. Full description at Econpapers || Download paper | |
2023 | Corporate social irresponsibility: The relationship between ESG misconduct and the cost of equity. (2023). Becchetti, Leonardo ; Rossolini, Monica ; Ielasi, Federica ; Cucinelli, Doriana. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003496. Full description at Econpapers || Download paper | |
2023 | Strategic information disclosure and the cost of equity capital: Evidence from China. (2023). Dong, Dayong ; Li, Yan ; Yang, MO. In: Finance Research Letters. RePEc:eee:finlet:v:51:y:2023:i:c:s1544612322005955. Full description at Econpapers || Download paper | |
2023 | Firm inflexibility and the implied cost of equity. (2023). Saadi, Samir ; Guedhami, Omrane ; Fu, Zhengwei ; el Ghoul, Sadok. In: Finance Research Letters. RePEc:eee:finlet:v:52:y:2023:i:c:s1544612322007152. Full description at Econpapers || Download paper | |
2023 | Stock market reaction to mandatory ESG disclosure. (2023). Zhong, Angel ; Hu, Xiaolu ; Wang, Jiazhen. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322005797. Full description at Econpapers || Download paper | |
2023 | Do data breach disclosure laws matter to shareholder risk?. (2023). Elmawazini, Khaled ; Ali, Mohammed ; Khiyar, Khiyar Abdalla ; Sassi, Syrine ; Saadi, Samir. In: Finance Research Letters. RePEc:eee:finlet:v:53:y:2023:i:c:s1544612322007644. Full description at Econpapers || Download paper | |
2023 | The spillover effect of penalty against peer firm leaders——Evidence from earnings management. (2023). Yang, GE ; Wang, Zehao ; Cai, Xinni. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323000752. Full description at Econpapers || Download paper | |
2023 | Financial market opening and corporate tax avoidance: Evidence from staggered quasi-natural experiments. (2023). Ni, Xiaoran ; Li, Xiao ; Huang, Jianqiao ; Chen, Yunsen. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s1544612323001435. Full description at Econpapers || Download paper | |
More than 100 citations found, this list is not complete... |
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Journal of Accounting Research |
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Year | Title | Type | Cited |
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2010 | Did Fair-Value Accounting Contribute to the Financial Crisis? In: Journal of Economic Perspectives. [Full Text][Citation analysis] | article | 205 |
2009 | Did Fair-Value Accounting Contribute to the Financial Crisis?.(2009) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 205 | paper | |
2009 | Did fair-value accounting contribute to the financial crisis?.(2009) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 205 | paper | |
2022 | Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance. [Full Text][Citation analysis] | article | 34 |
2018 | Going the Extra Mile: Distant Lending and Credit Cycles.(2018) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 34 | paper | |
2000 | The economic consequences of increased disclosure In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 685 |
2003 | Discussion 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. [Full Text][Citation analysis] | article | 24 |
2003 | IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 63 |
2003 | IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market.(2003) In: Journal of Accounting Research. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 63 | article | |
2006 | International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 397 |
2007 | Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 522 |
2008 | Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 497 |
2013 | Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 71 |
2016 | The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 309 |
2017 | The Effect of Regulatory Harmonization on Cross?Border Labor Migration: Evidence from the Accounting Profession In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 5 |
2015 | The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
2015 | The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
2015 | The 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. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
2020 | Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 5 |
2003 | Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series. [Full Text][Citation analysis] | paper | 12 |
Political Relationships, Global Financing and Corporate Transparency.() In: Center for Financial Institutions Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | paper | ||
2013 | The Twilight Zone: OTC Regulatory Regimes and Market Quality In: Working Paper Series. [Full Text][Citation analysis] | paper | 12 |
2013 | The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2013) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | paper | |
2018 | The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2018) In: Review of Financial Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | article | |
2017 | On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data In: Research Papers. [Full Text][Citation analysis] | paper | 0 |
2017 | On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data.(2017) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2018 | On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2005 | Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers. [Full Text][Citation analysis] | paper | 13 |
2007 | Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers. [Full Text][Citation analysis] | paper | 258 |
2010 | Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters. [Citation analysis] This paper has nother version. Agregated cites: 258 | chapter | |
2006 | Do Foreigners Invest Less in Poorly Governed Firms?.(2006) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 258 | paper | |
2009 | Do Foreigners Invest Less in Poorly Governed Firms?.(2009) In: Review of Financial Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 258 | article | |
2010 | Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: Review of Financial Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 258 | article | |
2009 | The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society. [Full Text][Citation analysis] | article | 226 |
2009 | The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 226 | paper | |
2005 | Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 136 |
2006 | Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006) In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 37 |
2007 | Was 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] | article | 60 |
2008 | Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 144 |
2013 | Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 200 |
2021 | Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 16 |
2003 | Earnings management and investor protection: an international comparison In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 1261 |
2006 | Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 310 |
2009 | Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 181 |
2009 | Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers. [Full Text][Citation analysis] | paper | 28 |
2011 | Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 28 | article | |
2009 | Disclosure and the Cost of Capital: Evidence from Firms Responses to the Enron Shock In: NBER Working Papers. [Full Text][Citation analysis] | paper | 38 |
2011 | Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement In: NBER Working Papers. [Full Text][Citation analysis] | paper | 102 |
2016 | Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement.(2016) In: Review of Financial Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 102 | article | |
2015 | Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime In: NBER Working Papers. [Full Text][Citation analysis] | paper | 5 |
2017 | Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation In: NBER Working Papers. [Full Text][Citation analysis] | paper | 10 |
2018 | Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 10 | paper | |
2017 | The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity In: NBER Working Papers. [Full Text][Citation analysis] | paper | 20 |
2018 | The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 20 | paper | |
.() In: . [Full Text][Citation analysis] This paper has nother version. Agregated cites: 20 | paper | ||
2018 | Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research In: NBER Working Papers. [Full Text][Citation analysis] | paper | 29 |
2018 | Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research.(2018) In: Accounting and Business Research. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 29 | article | |
2018 | Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 29 | paper | |
2019 | Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers. [Full Text][Citation analysis] | paper | 72 |
2021 | Mandatory CSR and sustainability reporting: economic analysis and literature review.(2021) In: Review of Accounting Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 72 | article | |
2019 | Reporting Regulation and Corporate Innovation In: NBER Working Papers. [Full Text][Citation analysis] | paper | 5 |
2021 | Reporting regulation and corporate innovation.(2021) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | |
.() In: . [Full Text][Citation analysis] This paper has nother version. Agregated cites: 5 | paper | ||
2022 | Know Your Customer: Informed Trading by Banks In: NBER Working Papers. [Full Text][Citation analysis] | paper | 0 |
2023 | Internalizing Externalities: Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality In: NBER Working Papers. [Full Text][Citation analysis] | paper | 0 |
2023 | Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals In: NBER Working Papers. [Full Text][Citation analysis] | paper | 0 |
2020 | Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: Review of Financial Studies. [Full Text][Citation analysis] | article | 14 |
2000 | The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards In: Schmalenbach Business Review (sbr). [Full Text][Citation analysis] | article | 6 |
1997 | An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany In: Accounting and Business Research. [Full Text][Citation analysis] | article | 3 |
2010 | Different approaches to corporate reporting regulation: How jurisdictions differ and why In: Accounting and Business Research. [Full Text][Citation analysis] | article | 110 |
1998 | The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review. [Full Text][Citation analysis] | article | 12 |
2000 | Tribute to Dieter Ordelheide In: European Accounting Review. [Full Text][Citation analysis] | article | 0 |
2003 | Economic Consequences of SEC Disclosure Regulation In: Center for Financial Institutions Working Papers. [Full Text][Citation analysis] | paper | 11 |
In: . [Full Text][Citation analysis] | paper | 0 | |
2003 | The role of accounting in the German financial system In: CFS Working Paper Series. [Full Text][Citation analysis] | paper | 12 |
2021 | Determinants and career consequences of early audit partner rotations In: CFS Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
In: . [Full Text][Citation analysis] | paper | 3 | |
2020 | What are the wider supervisory implications of the Wirecard case? In: SAFE White Paper Series. [Full Text][Citation analysis] | paper | 3 |
2020 | Accounting for financial stability: Lessons from the financial crisis and future challenges In: SAFE Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 10 2023. Contact: CitEc Team