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

35

i10 index

6128

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: 235
   Journals where Christian Leuz has often published
   Relations with other researchers
   Recent citing documents: 601.    Total self citations: 52 (0.84 %)

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: 2023-11-04    RAS profile: 2023-05-08    
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Relations with other researchers

Works with:

Breuer, Matthias (2)

Rajan, Raghuram (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 (17)

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)

Campbell, John (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 (2023 and 2022)

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.

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2022Earnings 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.

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2022Temporal 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.

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2023Unpacking the Black Box: Regulating Algorithmic Decisions. (2021). Spiess, Jann ; Nelson, Scott ; Blattner, Laura. In: Papers. RePEc:arx:papers:2110.03443.

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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.

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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.

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

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2023Bloated 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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2022.

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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.

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2022Enforcing 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.

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

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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.

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2022.

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2022Information governance in sustainable finance. (2022). Packer, Frank ; Aramonte, Sirio. In: BIS Papers. RePEc:bis:bisbps:132.

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2022An 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.

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2022Regulation?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.

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2022The 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.

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2022The 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.

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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.

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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.

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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.

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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.

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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.

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2023.

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

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

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2022Hamada’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.

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2022Aggregate 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.

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2022Fixing 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.

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2022Are 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.

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2022Proprietary 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.

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2022The 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.

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2022Corporate 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.

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

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

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

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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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2022Reporting 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.

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2022Classification 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.

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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.

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2022Common 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.

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

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2022The 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.

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2022Corporate 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.

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

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2023Political connections and bank behaviour. (2023). Ghosh, Saibal. In: Economic Notes. RePEc:bla:ecnote:v:52:y:2023:i:1:n:e12209.

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

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

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

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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.

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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.

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

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

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2022Corporate 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.

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2022Opacity, 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.

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2022Enhanced 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.

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2022Dividend 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.

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2022The 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.

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2022Corporate 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.

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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.

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2022.

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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.

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2022Testing 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.

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

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

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2022Measuring 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.

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2022Assessing 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.

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2022Face 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.

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2022Public 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.

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2022Asset?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.

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2022Delays 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.

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2022Do 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.

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2022Do 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.

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2022Auditors 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.

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2022Was 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.

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2022Did 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.

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2022Boards 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.

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2022Did 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.

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2022The 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.

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2022Involvement 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.

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2022The 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.

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2022Real 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.

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2022Do 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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.
[Full Text][Citation analysis]		article204
2009Did Fair-Value Accounting Contribute to the Financial Crisis?.(2009) In: NBER Working Papers.
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This paper has another version. Agregated cites: 204		paper
2009Did 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
2022Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance.
[Full Text][Citation analysis]		article32
2018Going 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
2000The economic consequences of increased disclosure In: Journal of Accounting Research.
[Full Text][Citation analysis]		article679
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]		article61
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market.(2003) In: Journal of Accounting Research.
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This paper has another version. Agregated cites: 61		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]		article394
2007Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research.
[Full Text][Citation analysis]		article513
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research.
[Full Text][Citation analysis]		article496
2013Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research.
[Full Text][Citation analysis]		article69
2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research.
[Full Text][Citation analysis]		article300
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 another 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.
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This paper has another 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 another 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 another 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 another 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 another 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 another version. Agregated cites: 0		paper
2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has another version. Agregated cites: 0		paper
2005Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers.
[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 another 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 another 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 another 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 another 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]		article227
2009The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 227		paper
2005Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article133
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]		article143
2013Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article198
2021Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics.
[Full Text][Citation analysis]		article13
2003Earnings management and investor protection: an international comparison In: Journal of Financial Economics.
[Full Text][Citation analysis]		article1248
2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics.
[Full Text][Citation analysis]		article306
2009Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics.
[Full Text][Citation analysis]		article177
2009Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers.
[Full Text][Citation analysis]		paper27
2011Information 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
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]		paper101
2016Capital-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
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]		paper9
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 another version. Agregated cites: 9		paper
2017The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity In: NBER Working Papers.
[Full Text][Citation analysis]		paper19
2018The 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: .
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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 another 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 another version. Agregated cites: 29		paper
2019Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers.
[Full Text][Citation analysis]		paper67
2021Mandatory 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
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.
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This paper has another version. Agregated cites: 5		paper
.() In: .
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This paper has another 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]		article109
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]		paper0
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 November, 3 2023. Contact: CitEc Team