25
H index
35
i10 index
6128
Citations
CESifo (1% share) | 25 H index 35 i10 index 6128 Citations RESEARCH PRODUCTION: 36 Articles 42 Papers 1 Chapters EDITOR: RESEARCH ACTIVITY:
EXPERT IN:
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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 | |
2022 | Earnings Management During Financial Crisis: The Case of Greece. (2022). Tzovas, Christos A ; Ntokozi, Afroditi ; Chalevas, Constantinos G. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:21:y:2022:i:2:p:200-219. Full description at Econpapers || Download paper | |
2022 | Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US. (2022). Turki, Islem ; ben Amar, Anis. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:21:y:2022:i:3:p:373-396. 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 | |
2022 | . 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 | |
2022 | Enforcing Mandatory Reporting on Private Firms: The Role of Banks. (2022). Ormazabal, Gaizka ; Mayordomo, Sergio ; Lopez-Espinosa, German ; Duro, Miguel ; Rodriguez-Moreno, Maria. In: Working Papers. RePEc:bde:wpaper:2238. Full description at Econpapers || Download paper | |
2022 | The 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. 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 | |
2022 | . Full description at Econpapers || Download paper | |
2022 | Information governance in sustainable finance. (2022). Packer, Frank ; Aramonte, Sirio. In: BIS Papers. RePEc:bis:bisbps:132. Full description at Econpapers || Download paper | |
2022 | An Examination of Other?than?temporary Impairments: Evidence from FSP FAS 115?2 and FAS 124?2. (2022). Toksoz, Tuba. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:2:p:262-299. Full description at Econpapers || Download paper | |
2022 | Regulation?induced Disclosures: Evidence of Information Overload?. (2022). Renders, Annelies ; Paananen, Mari ; Impink, Joost. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:3:p:432-478. Full description at Econpapers || Download paper | |
2022 | The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties. (2022). Wilson, Mark ; Wang, Kun Tracy ; Zhu, Nathan Zhenghang. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:3:p:479-522. Full description at Econpapers || Download paper | |
2022 | The Post?earnings Announcement Drift: A Pre?earnings Announcement Effect? A Multi?period Analysis. (2022). Veenstra, Kevin ; Richardson, William A. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:648-678. 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 | |
2022 | Corporate 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. Full description at Econpapers || Download paper | |
2022 | Bank 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. Full description at Econpapers || Download paper | |
2022 | Hamada’s equation and the beta of debt under CAPM. (2022). Tulig, Steve ; Johnstone, David. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:2385-2399. Full description at Econpapers || Download paper | |
2022 | Aggregate accounting earnings, special items and growth in gross domestic product: evidence from Australia. (2022). Fargher, Neil ; Zhang, Lijuan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:2467-2496. Full description at Econpapers || Download paper | |
2022 | Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options. (2022). Uliana, Enrico ; van Zyl, Warrick. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:2993-3019. Full description at Econpapers || Download paper | |
2022 | Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective. (2022). Barros, Pedro Moraya ; Ram, Ronita ; Jorissen, Ann. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:3021-3065. Full description at Econpapers || Download paper | |
2022 | Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure. (2022). Qu, Xin ; Kent, Pamela ; Hollindale, Janice. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:3:p:3837-3873. Full description at Econpapers || Download paper | |
2022 | The impact of cost stickiness on financial reporting: evidence from income smoothing. (2022). Loy, Thomas R ; Hartlieb, Sven. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:3:p:3913-3950. Full description at Econpapers || Download paper | |
2022 | Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data. (2022). Li, Zhongtian ; Jia, Jing ; de Villiers, Charl. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4523-4568. Full description at Econpapers || Download paper | |
2022 | External 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. Full description at Econpapers || Download paper | |
2022 | The 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. Full description at Econpapers || Download paper | |
2022 | Does 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. Full description at Econpapers || Download paper | |
2022 | Corporate 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. 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 | |
2022 | Reporting and Assurance of Climate?Related and Other Sustainability Information: A Review of Research and Practice. (2022). Zhou, Shan. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:315-333. Full description at Econpapers || Download paper | |
2022 | Classification of Equity Instruments under IFRS 9: Determinants and Consequences. (2022). Morais, Ana Isabel ; Pinto, Ines. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:4:p:411-426. 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 | |
2022 | Common ownership and stock price crash risk: Evidence from China. (2022). Shi, Beibei ; Ma, Yunbiao ; Jiang, Ping. In: Australian Economic Papers. RePEc:bla:ausecp:v:61:y:2022:i:4:p:876-912. Full description at Econpapers || Download paper | |
2022 | Between 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. Full description at Econpapers || Download paper | |
2022 | The effect of corporate environmental, social and governance disclosure on cash holdings: Life?cycle perspective. (2022). Nadarajah, Sivathaasan ; Liu, Benjamin ; Atif, Muhammad. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:5:p:2193-2212. Full description at Econpapers || Download paper | |
2022 | Corporate environmental information disclosure and bank financing: Moderating effect of formal and informal institutions. (2022). Xiang, Erwei ; Zhang, Feida ; Li, Qiang ; Ruan, Wenjuan ; Shi, Hui Min. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:7:p:2931-2946. Full description at Econpapers || Download paper | |
2022 | The 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. 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 | |
2022 | Shorting 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. Full description at Econpapers || Download paper | |
2022 | The 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. Full description at Econpapers || Download paper | |
2022 | Do 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. 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 | 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 | |
2022 | Information 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. Full description at Econpapers || Download paper | |
2022 | Does 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. Full description at Econpapers || Download paper | |
2022 | Corporate lobbying and the value of firms: The case of defense firms and the 9/11 terrorist attacks. (2022). Blau, Benjamin ; Whitby, Ryan J ; Larsen, Derek ; Griffith, Todd G. In: International Review of Finance. RePEc:bla:irvfin:v:22:y:2022:i:4:p:759-769. Full description at Econpapers || Download paper | |
2022 | Opacity, liquidity and disclosure requirements. (2022). Wagner, Wolf ; Stenzel, Andre. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:5-6:p:658-689. Full description at Econpapers || Download paper | |
2022 | Enhanced disclosure of credit derivatives, information asymmetry and credit risk. (2022). Zhao, Qiuhong. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:5-6:p:717-751. Full description at Econpapers || Download paper | |
2022 | Dividend payouts, cash?flow uncertainty and the role of institutions. (2022). Li, Donghui ; Gao, Wenlian ; An, Zhe ; Ye, Dezhu. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:7-8:p:1356-1390. Full description at Econpapers || Download paper | |
2022 | The road not taken: A comparison of Accounting and Auditing Enforcement Releases and securities class actions. (2022). Ahn, Jae Hwan. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:9-10:p:1489-1529. Full description at Econpapers || Download paper | |
2022 | Corporate tax behavior and political uncertainty: Evidence from national elections around the world. (2022). Xu, LI ; Willis, Richard H ; Maydew, Edward L. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:9-10:p:1605-1641. 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 | |
2022 | . 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 | |
2022 | Testing Disagreement Models. (2022). Ljungqvist, Alexander ; Chang, Yen-Cheng ; Hsiao, Peijie ; Tseng, Kevin. In: Journal of Finance. RePEc:bla:jfinan:v:77:y:2022:i:4:p:2239-2285. Full description at Econpapers || Download paper | |
2022 | The 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. Full description at Econpapers || Download paper | |
2022 | The 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. Full description at Econpapers || Download paper | |
2022 | Measuring Risk Information. (2022). So, Eric C ; Smith, Kevin C. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:2:p:375-426. Full description at Econpapers || Download paper | |
2022 | Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach. (2022). Liu, Miao. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:2:p:607-651. Full description at Econpapers || Download paper | |
2022 | Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts. (2022). Teoh, Siew Hong ; Wang, Yakun ; Peng, Lin ; Yan, Jiawen. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:2:p:653-705. Full description at Econpapers || Download paper | |
2022 | Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing. (2022). Omartian, James D ; Glaeser, Stephen. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:1085-1130. Full description at Econpapers || Download paper | |
2022 | Asset?Level Transparency and the (E)valuation of Asset?Backed Securities. (2022). Wang, Philip K ; Ryan, Stephen G ; Neilson, Jed J ; Xie, Biqin. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:1131-1183. Full description at Econpapers || Download paper | |
2022 | Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market. (2022). Kim, Sehwa. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:711-754. Full description at Econpapers || Download paper | |
2022 | Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?. (2022). Thakor, Richard ; Aghamolla, Cyrus. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:755-804. Full description at Econpapers || Download paper | |
2022 | Do U.S. Investors Value Foreign Component Auditors?. (2022). Conaway, Jenelle K ; Chen, Bingyi. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:805-851. Full description at Econpapers || Download paper | |
2022 | Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors. (2022). Han, Weifang ; Chen, Taiyuan ; Yuan, Hongqi. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:853-900. Full description at Econpapers || Download paper | |
2022 | Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation. (2022). Miller, Robert A ; Li, Chen ; Gayle, Georgelevi. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1189-1234. Full description at Econpapers || Download paper | |
2022 | Did the Siebel Systems Case Limit the SECs Ability to Enforce Regulation Fair Disclosure?. (2022). Kleppe, Tyler J ; Bushee, Brian J ; Allee, Kristian D ; Pierce, Andrew T. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1235-1291. Full description at Econpapers || Download paper | |
2022 | Boards of a Feather: Homophily in Foreign Director Appointments Around the World. (2022). Isidro, Helena ; Bianchi, Pietro A ; Barrios, John M ; Nanda, Dhananjay. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1293-1335. Full description at Econpapers || Download paper | |
2022 | Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?. (2022). Lee, Heemin ; Berger, Philip G. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1337-1378. Full description at Econpapers || Download paper | |
2022 | The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934. (2022). Graham, John R ; Binz, Oliver. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1379-1418. Full description at Econpapers || Download paper | |
2022 | Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees. (2022). Thurheimer, Ulrike ; Simnett, Roger ; Carson, Elizabeth ; Vanstraelen, Ann. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1419-1462. Full description at Econpapers || Download paper | |
2022 | The Economic Consequences of Financial Audit Regulation in the Charitable Sector. (2022). Duguay, Raphael. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1463-1498. Full description at Econpapers || Download paper | |
2022 | Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Unions CSR Directive. (2022). Lehmann, Nico ; Hitz, Jorgmarkus ; Fiechter, Peter. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1499-1549. Full description at Econpapers || Download paper | |
2022 | Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis. (2022). Demerjian, Peter ; Bordeman, Adam. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:5:p:1741-1774. 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 | |
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 | 204 |
2009 | Did Fair-Value Accounting Contribute to the Financial Crisis?.(2009) In: NBER Working Papers. [Full Text][Citation analysis] This paper has another version. Agregated cites: 204 | paper | |
2009 | Did fair-value accounting contribute to the financial crisis?.(2009) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has another version. Agregated cites: 204 | paper | |
2022 | Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance. [Full Text][Citation analysis] | article | 32 |
2018 | Going the Extra Mile: Distant Lending and Credit Cycles.(2018) In: NBER Working Papers. [Full Text][Citation analysis] This paper has another version. Agregated cites: 32 | paper | |
2000 | The economic consequences of increased disclosure In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 679 |
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 | 61 |
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 another version. Agregated cites: 61 | 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 | 394 |
2007 | Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 513 |
2008 | Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 496 |
2013 | Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 69 |
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 | 300 |
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 another 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 another 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 another 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 another 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 another 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 another 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 another 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 another 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 another 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 another 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 another 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 another 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 | 227 |
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 another version. Agregated cites: 227 | 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 | 133 |
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 | 143 |
2013 | Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 198 |
2021 | Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 13 |
2003 | Earnings management and investor protection: an international comparison In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 1248 |
2006 | Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 306 |
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 | 177 |
2009 | Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers. [Full Text][Citation analysis] | paper | 27 |
2011 | Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance. [Full Text][Citation analysis] This paper has another version. Agregated cites: 27 | 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 | 101 |
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 another version. Agregated cites: 101 | 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 | 9 |
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 another version. Agregated cites: 9 | paper | |
2017 | The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity In: NBER Working Papers. [Full Text][Citation analysis] | paper | 19 |
2018 | The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has another version. Agregated cites: 19 | paper | |
.() In: . [Full Text][Citation analysis] This paper has another version. Agregated cites: 19 | 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 another 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 another 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 | 67 |
2021 | Mandatory CSR and sustainability reporting: economic analysis and literature review.(2021) In: Review of Accounting Studies. [Full Text][Citation analysis] This paper has another version. Agregated cites: 67 | 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 another version. Agregated cites: 5 | paper | |
.() In: . [Full Text][Citation analysis] This paper has another 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 | 109 |
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 | 0 |
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 November, 3 2023. Contact: CitEc Team