Christian Leuz : Citation Profile


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

26

H index

37

i10 index

6909

Citations

RESEARCH PRODUCTION:

38

Articles

46

Papers

1

Chapters

EDITOR:

2

Books edited

1

Series edited

RESEARCH ACTIVITY:

   27 years (1997 - 2024). See details.
   Cites by year: 255
   Journals where Christian Leuz has often published
   Relations with other researchers
   Recent citing documents: 440.    Total self citations: 55 (0.79 %)

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: 2025-04-19    RAS profile: 2024-11-09    
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Relations with other researchers


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:

Stulz, René (39)

El Ghoul, Sadok (36)

Karolyi, G. (29)

HASAN, IFTEKHAR (28)

Warnock, Francis (23)

Sellhorn, Thorsten (22)

Tsalavoutas, Ioannis (22)

Jørgensen, Bjørn (21)

Brüggemann, Ulf (20)

Drobetz, Wolfgang (19)

Mishra, Dev (18)

Cites to:

Shleifer, Andrei (112)

Lopez-de-Silanes, Florencio (73)

La Porta, Rafael (63)

Ball, Ray (45)

Stulz, René (41)

Zingales, Luigi (37)

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 Economics6
The Review of Financial Studies5
Journal of Financial Economics5
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)13
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 (2025 and 2024)


YearTitle of citing document
2024.

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2025From Cost to Opportunity: The Role of ESG In Banking. (2025). Rusu, Ana-Gabriela ; Ciobanu, Radu ; Nitescu, Dan Costin ; Calin, Adina Elena ; Vierescu, Eugen-Marian. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:68:p:235.

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2024Co-opted Boards and Corporate Cash Holdings. (2024). Yousaf, Imran ; Li, Frank ; Ghafoor, Abdul. In: CAFE Working Papers. RePEc:akf:cafewp:27.

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2024Unpacking the Black Box: Regulating Algorithmic Decisions. (2021). Spiess, Jann ; Nelson, Scott ; Blattner, Laura. In: Papers. RePEc:arx:papers:2110.03443.

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2024Covert learning and disclosure. (2023). Escud, Matteo. In: Papers. RePEc:arx:papers:2304.02989.

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2025Bloated Disclosures: Can ChatGPT Help Investors Process Financial Information?. (2023). Nikolaev, Valeri ; Muhn, Maximilian ; Kim, Alex. In: Papers. RePEc:arx:papers:2306.10224.

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2025Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks. (2025). Wang, Victor Xiaoqi. In: Papers. RePEc:arx:papers:2503.16974.

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2024Pre-Publication Revisions of Bank Financial Statements: a novel way to monitor banks?. (2024). van Doornik, Bernardus ; Norden, Lars ; Naeem, Mahvish ; Guettler, Andre. In: Working Papers Series. RePEc:bcb:wpaper:590.

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2024Corporate Social Responsibility as a Signal in the Labor Market. (2024). Villeval, Marie Claire ; Dadon, Eldar ; Zultan, Roi. In: Working Papers. RePEc:bgu:wpaper:2415.

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2024The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting. (2024). Penman, Stephen ; Il, Hyung. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:1:p:23-48.

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2024Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts. (2024). Yin, Jennifer ; Sun, Xueyun ; Boone, Jeff P. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:852-891.

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2024.

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2024Supply chain concentration and cost of capital. (2024). Wei, Chao ; Upson, James E. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:607-634.

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2024The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China. (2024). Gao, Fang ; Fu, Renhui ; Zhao, YI. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3275-3299.

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2024Corporate inversion, cost of equity and ineffective tax reform. (2024). Hong, Liu ; Zhou, Tianpeng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3595-3622.

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2024SOEs commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure. (2024). Conesa, Maria C ; Jorge, Manuel Larran ; Lopez, Estibaliz Biedma ; Aguilar, Nieves Gomez. In: Annals of Public and Cooperative Economics. RePEc:bla:annpce:v:95:y:2024:i:3:p:883-917.

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2024Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Unions Directive 2014/95. (2024). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1305-1320.

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2024First things first: Unselfconscious corporate virtuosity and corporate performance. (2024). Gould, Kate ; Joullie, Jeanetienne. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:692-706.

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2024Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research. (2024). Mahran, Karim ; Elamer, Ahmed A. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:1977-2003.

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2024.

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2024Can corporate environmental, social, and governance performance influence foreign institutional investors to hold shares? Evidence from China. (2024). Zhong, Junhao ; Tang, Sha ; Feng, Juzhang. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4310-4330.

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2024Carbon reporting regulation: Real effects, external pressures, and internal policies. (2024). Demetriades, Elias ; Ranegaard, Charlotte ; Kopita, Anastasia ; Baboukardos, Diogenis. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4871-4886.

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2024Fostering firm value: Unpacking the effect of circular economy disclosure via social media. (2024). L'Abate, Vitiana ; Raimo, Nicola ; Vitolla, Filippo ; Petruzzella, Felice ; Giakoumelou, Anastasia. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:7960-7971.

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2024The interplay of cash flow uncertainty and firm life cycle on sustainability disclosure. (2024). Shiljas, K ; Kumar, Dilip. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:8471-8492.

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2024Greenwashing, carbon emission, and ESG. (2024). Au Yong, Hue Hwa ; Treepongkaruna, Sirimon ; Thomsen, Steen ; Kyaw, Khine. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:8526-8539.

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2024Stock market reaction to mandatory sustainability reporting: Does carbon‐intensity and environmental, social, and governance reputation matter?. (2024). Pandey, Dharen ; Alahdal, Waleed M ; Hashim, Hafiza Aishah. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:9116-9140.

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2024.

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2024.

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2024The impact of mainstream financial press attention on stock pricing efficiency in the China stock market. (2024). Hu, Xiangmiao ; Yin, Haiyuan. In: Bulletin of Economic Research. RePEc:bla:buecrs:v:76:y:2024:i:3:p:773-796.

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2024Public–private partnership, cost of debt and accounting conservatism. (2024). Yue, Hong ; Li, Hezun ; Deng, QU. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:1:p:432-482.

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2024Does informal governance matter to institutional investors? Evidence from social capital. (2024). Shang, Chenguang ; Huang, Kershen. In: The Financial Review. RePEc:bla:finrev:v:59:y:2024:i:2:p:433-457.

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2024Earnings management reactions to key audit matters. (2024). Parte, Laura ; Campa, Domenico ; Camachomiano, Maradelmar. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:115-130.

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2024.

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2024The effect of corporate annual report quality on the relationship between institutional blockholder monitoring and firms information environment. (2024). Sul, Hong Kee ; Fard, Amirhossein ; Chung, Chune Young. In: International Review of Finance. RePEc:bla:irvfin:v:24:y:2024:i:1:p:139-153.

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2024The information effect versus governance effect of comment letters: Evidence from the cost of equity capital. (2024). Cao, Yanan ; Hu, Ning ; Chen, Yikun ; Wang, Yuhan ; Guo, Savannah. In: International Review of Finance. RePEc:bla:irvfin:v:24:y:2024:i:4:p:714-742.

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2024Corporate political activism, information transparency and IPO compliance costs. (2024). Loukopoulos, Panagiotis ; Gounopoulos, Dimitrios. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:1-2:p:240-275.

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2024.

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2024The evolution of corporate twitter usage. (2024). Riordan, Ryan ; Naughton, James P ; al Guindy, Mohamed. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:3-4:p:819-845.

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2024.

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2024The Decline of Secured Debt. (2024). Rajan, Raghuram ; Kumar, Nitish ; Benmelech, Efraim. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:1:p:35-93.

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2024Disclosing a Random Walk. (2024). Skrzypacz, Andrzej ; Schreiber, Amnon ; Kremer, Ilan. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:2:p:1123-1146.

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2024Disclosing to Informed Traders. (2024). Smith, Kevin ; Marinovic, Ivn ; Banerjee, Snehal. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:2:p:1513-1578.

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2024Informed Trading Intensity. (2024). Muravyev, Dmitriy ; Fos, Vyacheslav ; Bogousslavsky, Vincent. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:2:p:903-948.

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2024Inside and Outside Information. (2024). Quigley, Daniel ; Walther, Ansgar. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:4:p:2667-2714.

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2024CEO–board connections and the cost of equity capital: International evidence. (2024). Javakhadze, David ; Hasan, Md Nazmul. In: Journal of Financial Research. RePEc:bla:jfnres:v:47:y:2024:i:2:p:317-365.

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2024Occupational Licensing and Minority Participation in Professional Labor Markets. (2024). Sutherland, Andrew ; Uckert, Matthias ; Vetter, Felix W. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:453-503.

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2024The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act. (2024). Baik, Bok ; Han, Russell ; Park, David ; Eventov, Omri. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:551-587.

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2024.

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2024.

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2024Economics of Information Search and Financial Misreporting. (2024). Kim, Jungmin. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:3:p:1007-1065.

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2024Bridging Theory and Empirical Research in Accounting. (2024). Breuer, Matthias ; Sapra, Haresh ; Zakolyukina, Anastasia A ; Labro, Eva. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:3:p:1121-1139.

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2024Fraud Power Laws. (2024). Cheynel, Edwige ; Cianciaruso, Davide ; Zhou, Frank S. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:3:p:833-876.

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2024.

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2024Using and Interpreting Fixed Effects Models. (2024). Breuer, Matthias ; Dehaan, ED. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1183-1226.

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2024Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting. (2024). Nathan, Brad. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1405-1448.

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2024The Capital Market Effects of Centralizing Regulated Financial Information. (2024). Vollon, Lauren ; Tuijn, Marcel ; Sran, Gurpal. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1497-1532.

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2024Populist Syndrome and Nonmarket Strategy. (2024). Markus, Stanislav ; Blake, Daniel J ; Martinezsuarez, Julio. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:2:p:525-560.

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2024Why Do Some Multinational Firms Respond Better Than Others to the Hostility of Host Governments? Proximal Embedding and the Side Effects of Local Partnerships. (2024). Huy, Quy ; Ravasi, Davide ; Moschieri, Caterina. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:2:p:627-685.

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2024Institutional Divide, Political Ties, and Contested Corporate Governance Reform in Taiwan. (2024). Zheng, Weiting ; Luo, Xiaowei Rose ; Chung, Chinien. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:4:p:1327-1363.

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2024Reducing Symbolic Compliance: The Presence of Multiple Large Shareholders as an Internal Monitoring Mechanism. (2024). Li, Weiwen ; Zhang, Yan Anthea. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:5:p:1946-1984.

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2024Missing the Impact in Impact Investing Research – A Systematic Review and Critical Reflection of the Literature. (2024). Schtzlein, Lena ; Hahn, Rdiger ; Waldner, Carolin ; Schltter, Deike. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:6:p:2694-2718.

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2024Corporate philanthropy, political connections, and costs of equity capital. (2024). Huang, Chenghao ; Tang, Jing ; Liu, Chuyuan. In: Kyklos. RePEc:bla:kyklos:v:77:y:2024:i:3:p:546-573.

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2024Unraveling the puzzling risk–return relationship: Distinctive roles of government involvement in venture capital investment. (2024). Zhang, Jiamin ; Gu, Qian Cecilia. In: Strategic Management Journal. RePEc:bla:stratm:v:45:y:2024:i:11:p:2307-2339.

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2024Behavioral agency and the efficacy of analysts as external monitors: Examining the moderating role of CEO personality. (2024). Benischke, Mirko H ; Andrei, Alina G ; Martin, Geoffrey P. In: Strategic Management Journal. RePEc:bla:stratm:v:45:y:2024:i:1:p:113-143.

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2025.

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2025Do Politicians Affect Firm Outcomes? Evidence from Connections to the German Federal Parliament. (2025). Weber, Andrea ; Pohlan, Laura ; Diegmann, Andr. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11691.

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2024The Impact of GRI-Compliant Sustainability Reporting on CO₂e Emissions, an Analysis of Environmental and ESG Performances. (2024). Coman, Dan Marius ; Voicu, Stefania Mariana. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2024:i:3:p:171-181.

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2025Bank transparency and market efficiency. (2025). Dautovi, Ernest ; Beyer, Andreas. In: Working Paper Series. RePEc:ecb:ecbwps:20253031.

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2024Does Islamic religiosity influence professional accountants judgments? Evidence from global convergence of IFRS. (2024). Ali, Muhammad Jahangir ; Bose, Sudipta ; Ahsan, A. F. M. Mainul, . In: Advances in accounting. RePEc:eee:advacc:v:64:y:2024:i:c:s0882611023000822.

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2024.

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2024Short-term market reactions to ESG ratings disclosures: An event study in the Chinese stock market. (2024). Gao, Xiang ; Koedijk, Kees G ; Kang, Jingwen ; Chen, Zhang-Hangjian ; Gu, Zhenhua. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:43:y:2024:i:c:s221463502400090x.

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2024How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S.. (2024). Xiang, YI ; Tsang, Albert ; Wang, Yujie ; Yan, Shuo. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:1:s0890838923001373.

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2024Social trust and the choices to provide audited financial statements by private firms in emerging markets. (2024). Lee, Cheng-Few ; Kuo, Nan-Ting. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923001257.

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2024Strategy and business model disclosures in annual reports: The role of legal regime. (2024). Voulgaris, Georgios ; Kochetova, Natalia ; Boshanna, Abdlmutaleb ; Athanasakou, Vasiliki. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:3:s0890838923000203.

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2024The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis. (2024). Nordqvist, Mattias ; Uman, Timur ; Sandgren, Mattias. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:3:s0890838923001646.

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2024Determinants and consequences of sales/production report issuance. (2024). Zhang, Junsheng ; Zeng, Yamin ; Ma, Chen ; Fu, Renhui. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923001233.

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2024Political affiliation, cash flow volatility, and debt maturity in China. (2024). Mateut, Simona ; Zanchettin, Piercarlo ; Caglayan, Mustafa. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923001610.

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2024The effect of mandatory CSR disclosure on stock liquidity. (2024). Li, Zhiyuan ; Lin, Wenlian ; Zhou, Sili. In: China Economic Review. RePEc:eee:chieco:v:87:y:2024:i:c:s1043951x24001214.

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2024Clawback adoptions, managerial compensation incentives, capital investment mix and efficiency. (2024). Joo, Jeong Hwan ; Chan, Lilian H ; Biddle, Gary C. In: Journal of Corporate Finance. RePEc:eee:corfin:v:84:y:2024:i:c:s0929119923001554.

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2024Foreign investors, firm level productivity, and European economic integration. (2024). Phylaktis, Kate ; Onay, Ceylan ; Muradoglu, Gulnur ; Bailey, Warren. In: Journal of Corporate Finance. RePEc:eee:corfin:v:85:y:2024:i:c:s0929119924000269.

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2024Global board reforms and corporate acquisition performance. (2024). Wu, Eliza ; To, Thomas ; Zhao, Diya. In: Journal of Corporate Finance. RePEc:eee:corfin:v:87:y:2024:i:c:s0929119924000798.

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2024Tax incentives and earnings management: A study based on accelerated depreciation policy in China. (2024). Wang, Zhixiao ; Fan, Wenlin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:281-296.

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2024Transfer of knowledge: Do trade surpluses foster quality in accounting practices?. (2024). Wheatley, Clark ; Pacheco-Paredes, Arturo ; Turner, Elizabeth H. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:436-451.

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2024Carbon Market and corporate financing behavior-From the perspective of constraints and demand. (2024). Tang, Chun ; Liu, Xiaoxing ; Wu, Yizhong. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:873-889.

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

Christian Leuz is editor of


Journal
Journal of Accounting Research

Christian Leuz has edited the books:


YearTitleTypeCited

Works by Christian Leuz:


YearTitleTypeCited
2010Did Fair-Value Accounting Contribute to the Financial Crisis? In: Journal of Economic Perspectives.
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article212
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: 212
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: 212
paper
2022Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance.
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article43
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: 43
paper
2000The economic consequences of increased disclosure In: Journal of Accounting Research.
[Full Text][Citation analysis]
article755
2003Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firms Information Environment and Increase Market Value? In: Journal of Accounting Research.
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article25
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research.
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article67
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: 67
article
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? In: Journal of Accounting Research.
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article436
2007Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research.
[Full Text][Citation analysis]
article605
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research.
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article524
2013Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research.
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article78
2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research.
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article382
2017The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession In: Journal of Accounting Research.
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article7
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: 7
paper
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: NBER Working Papers.
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2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
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2020Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research.
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2003Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series.
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2013The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2013) In: NBER Working Papers.
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2018The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2018) In: The Review of Financial Studies.
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2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data.(2017) In: NBER Working Papers.
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2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series.
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2005Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers.
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2007Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers.
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2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters.
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2006Do Foreigners Invest Less in Poorly Governed Firms?.(2006) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 286
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2009Do Foreigners Invest Less in Poorly Governed Firms?.(2009) In: The Review of Financial Studies.
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2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: The Review of Financial Studies.
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This paper has nother version. Agregated cites: 286
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2009The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society.
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2009The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series.
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2005Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics.
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2006Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006) In: Journal of Accounting and Economics.
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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.
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2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics.
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2013Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics.
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2023Towards a design-based approach to accounting research.(2023) In: CFS Working Paper Series.
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2017The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity.(2017) In: NBER Working Papers.
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2018The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series.
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2003Earnings management and investor protection: an international comparison In: Journal of Financial Economics.
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2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics.
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2009Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics.
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2011Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance.
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2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement.(2016) In: The Review of Financial Studies.
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2015Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime In: NBER Working Papers.
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2018Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation.(2018) In: CFS Working Paper Series.
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2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research.(2018) In: Accounting and Business Research.
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2018Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research.(2018) In: CFS Working Paper Series.
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2019Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers.
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2020Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: The Review of Financial Studies.
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2000The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards In: Schmalenbach Business Review (sbr).
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1997An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany In: Accounting and Business Research.
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2010Different approaches to corporate reporting regulation: How jurisdictions differ and why In: Accounting and Business Research.
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1998The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review.
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2000Tribute to Dieter Ordelheide In: European Accounting Review.
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2003Economic Consequences of SEC Disclosure Regulation In: Center for Financial Institutions Working Papers.
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