Christian Leuz : Citation Profile

Are you Christian Leuz?

CESifo (1% share)
Center for Financial Studies (1% share)
European Corporate Governance Institute (ECGI) (1% share)
Centre for Economic Policy Research (CEPR) (2% share)

25

H index

36

i10 index

6203

Citations

RESEARCH PRODUCTION:

36

Articles

42

Papers

1

Chapters

EDITOR:

2

Books edited

1

Series edited

RESEARCH ACTIVITY:

   26 years (1997 - 2023). See details.
   Cites by year: 238
   Journals where Christian Leuz has often published
   Relations with other researchers
   Recent citing documents: 281.    Total self citations: 52 (0.83 %)

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: 2024-01-16    RAS profile: 2023-05-08    
   Missing citations? Add them    Incorrect content? Let us know

Relations with other researchers

Works with:

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 (36)

Karolyi, G. (29)

Warnock, Francis (23)

Tsalavoutas, Ioannis (21)

Jørgensen, Bjørn (21)

HASAN, IFTEKHAR (21)

Mishra, Dev (18)

Andre, Paul (17)

Cumming, Douglas (16)

Magnan, Michel (16)

Cites to:

Shleifer, Andrei (96)

Lopez-de-Silanes, Florencio (74)

La Porta, Rafael (64)

Ball, Ray (45)

Stulz, René (41)

Zingales, Luigi (38)

Vishny, Robert (32)

Karolyi, G. (31)

Lins, Karl (25)

Djankov, Simeon (23)

merton, robert (22)

Main data

Where Christian Leuz has published?

Journals with more than one article published# docs
Journal of Accounting Research11
Journal of Accounting and Economics5
Review of Financial Studies5
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, Inc18
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 (2024 and 2023)

YearTitle of citing document
2023The 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

2023A 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

2023Unpacking 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

2023Adults 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

2023Does 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

2023Covert learning and disclosure. (2023). Escud, Matteo. In: Papers. RePEc:arx:papers:2304.02989.

Full description at Econpapers || Download paper

2023Bloated 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

2023Comprehensive 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

2023The 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

2023Organizational 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

2023Do 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

2023Using 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

2023Multiple 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

2023Do 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

2023Corporate 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

2023Does 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

2023Do 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

2023The 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

2023Longitudinal 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

2023Former 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

2023Diffusion 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

2023Does 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

2023Capital 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

2023The 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

2023The 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

2023Assessing 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

2023How 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

2023Political 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

2023Political 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

2023Trade 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

2023An 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

2023Preferential 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

2023Political 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

2023The 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

2023The 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

2023Renewable 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

2023CECL: 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

2023The 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

2023Does 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

2023Boosting 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

2023Do 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

2023Executive 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

2023Assessing 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

2023Transmission 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

2023GENDER 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

2023Financial 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

2023Same 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

2023Do 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

2023Does 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

2023Managers’ 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

2023Corporate 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

2023Environmental, 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

2023The 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

2023Why 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

2023Asymmetric 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

2023Regional 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

2023The 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

2023The 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

2023The 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

2023Asymmetric 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

2023Does 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

2023Information 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

2023Intended 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

2023The 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

2023How 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

2023Corporate 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

2023IFRS, 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

2023Salience 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

2023Allocation 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

2023The 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

2023Does 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

2023Let’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

2023Oil 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

2023Dividend 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

2023Foreign 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

2023Does 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

2023Political 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

2023Informative 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

2023The 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

2023Minority 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

2023Financial 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

2023The 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

2023Cross-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

2023Digital 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

2023Tax 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

2023The 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

2023The 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

2023Corporate 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

2023Strategic 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

2023Firm 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

2023Stock 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

2023Do 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

2023The 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

2023Financial 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...

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.
[Full Text][Citation analysis]		article205
2009Did 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
2009Did 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
2022Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance.
[Full Text][Citation analysis]		article34
2018Going 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
2000The economic consequences of increased disclosure In: Journal of Accounting Research.
[Full Text][Citation analysis]		article685
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.
[Full Text][Citation analysis]		article24
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research.
[Full Text][Citation analysis]		article63
2003IAS 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
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? In: Journal of Accounting Research.
[Full Text][Citation analysis]		article397
2007Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research.
[Full Text][Citation analysis]		article522
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research.
[Full Text][Citation analysis]		article497
2013Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research.
[Full Text][Citation analysis]		article71
2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research.
[Full Text][Citation analysis]		article309
2017The Effect of Regulatory Harmonization on Cross?Border Labor Migration: Evidence from the Accounting Profession In: Journal of Accounting Research.
[Full Text][Citation analysis]		article5
2015The 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
2015The 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
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.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 5		paper
2020Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research.
[Full Text][Citation analysis]		article5
2003Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series.
[Full Text][Citation analysis]		paper12
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
2013The Twilight Zone: OTC Regulatory Regimes and Market Quality In: Working Paper Series.
[Full Text][Citation analysis]		paper12
2013The 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
2018The 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
2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data In: Research Papers.
[Full Text][Citation analysis]		paper0
2017On 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
2018On 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
2005Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers.
[Full Text][Citation analysis]		paper13
2007Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers.
[Full Text][Citation analysis]		paper258
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters.
[Citation analysis]
This paper has nother version. Agregated cites: 258		chapter
2006Do 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
2009Do 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
2010Do 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
2009The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society.
[Full Text][Citation analysis]		article226
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 nother version. Agregated cites: 226		paper
2005Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article136
2006Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006) In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article37
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]		article60
2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article144
2013Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article200
2021Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics.
[Full Text][Citation analysis]		article16
2003Earnings management and investor protection: an international comparison In: Journal of Financial Economics.
[Full Text][Citation analysis]		article1261
2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics.
[Full Text][Citation analysis]		article310
2009Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics.
[Full Text][Citation analysis]		article181
2009Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers.
[Full Text][Citation analysis]		paper28
2011Information 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
2009Disclosure and the Cost of Capital: Evidence from Firms Responses to the Enron Shock In: NBER Working Papers.
[Full Text][Citation analysis]		paper38
2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement In: NBER Working Papers.
[Full Text][Citation analysis]		paper102
2016Capital-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
2015Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime In: NBER Working Papers.
[Full Text][Citation analysis]		paper5
2017Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation In: NBER Working Papers.
[Full Text][Citation analysis]		paper10
2018Who 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
2017The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity In: NBER Working Papers.
[Full Text][Citation analysis]		paper20
2018The 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
2018Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research In: NBER Working Papers.
[Full Text][Citation analysis]		paper29
2018Evidence-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
2018Evidence-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
2019Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers.
[Full Text][Citation analysis]		paper72
2021Mandatory 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
2019Reporting Regulation and Corporate Innovation In: NBER Working Papers.
[Full Text][Citation analysis]		paper5
2021Reporting 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
2022Know Your Customer: Informed Trading by Banks In: NBER Working Papers.
[Full Text][Citation analysis]		paper0
2023Internalizing Externalities: Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality In: NBER Working Papers.
[Full Text][Citation analysis]		paper0
2023Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals In: NBER Working Papers.
[Full Text][Citation analysis]		paper0
2020Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: Review of Financial Studies.
[Full Text][Citation analysis]		article14
2000The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards In: Schmalenbach Business Review (sbr).
[Full Text][Citation analysis]		article6
1997An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany In: Accounting and Business Research.
[Full Text][Citation analysis]		article3
2010Different approaches to corporate reporting regulation: How jurisdictions differ and why In: Accounting and Business Research.
[Full Text][Citation analysis]		article110
1998The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review.
[Full Text][Citation analysis]		article12
2000Tribute to Dieter Ordelheide In: European Accounting Review.
[Full Text][Citation analysis]		article0
2003Economic Consequences of SEC Disclosure Regulation In: Center for Financial Institutions Working Papers.
[Full Text][Citation analysis]		paper11
In: .
[Full Text][Citation analysis]		paper0
2003The role of accounting in the German financial system In: CFS Working Paper Series.
[Full Text][Citation analysis]		paper12
2021Determinants and career consequences of early audit partner rotations In: CFS Working Paper Series.
[Full Text][Citation analysis]		paper1
In: .
[Full Text][Citation analysis]		paper3
2020What are the wider supervisory implications of the Wirecard case? In: SAFE White Paper Series.
[Full Text][Citation analysis]		paper3
2020Accounting for financial stability: Lessons from the financial crisis and future challenges In: SAFE Working Paper Series.
[Full Text][Citation analysis]		paper1

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 10 2023. Contact: CitEc Team