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)

28

H index

38

i10 index

7465

Citations

RESEARCH PRODUCTION:

39

Articles

46

Papers

1

Chapters

EDITOR:

2

Books edited

1

Series edited

RESEARCH ACTIVITY:

   28 years (1997 - 2025). See details.
   Cites by year: 266
   Journals where Christian Leuz has often published
   Relations with other researchers
   Recent citing documents: 767.    Total self citations: 56 (0.74 %)

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: 2026-03-21    RAS profile: 2026-01-09    
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Relations with other researchers

Works with:

Breuer, Matthias (3)

Haselmann, Rainer (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 (37)

Karolyi, G. (29)

HASAN, IFTEKHAR (28)

Tsalavoutas, Ioannis (23)

Sellhorn, Thorsten (23)

Warnock, Francis (23)

Jørgensen, Bjørn (22)

Drobetz, Wolfgang (20)

Lel, Ugur (20)

Brüggemann, Ulf (20)

Cites to:

Shleifer, Andrei (112)

Lopez-de-Silanes, Florencio (87)

La Porta, Rafael (63)

Ball, Ray (46)

Stulz, René (41)

Zingales, Luigi (41)

Vishny, Robert (32)

Karolyi, G. (31)

Lins, Karl (26)

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 Economics7
Journal of Financial Economics5
The Review of Financial Studies5
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
2024Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence. (2024). Mos, Catalin Robert. In: Finance, Accounting and Business Analysis. RePEc:aan:journl:v:6:y:2024:i:2:p:159-179.

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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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2025Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria. (2025). Graschitz, Sabine ; Dumitrescu, Alin-Constantin ; Circa, Cristina ; Baldauf, Julia. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:70:p:849.

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2025ESG Reporting and Systemic Risk: Evidence from European Markets. (2025). Filip, Radu Ion ; Cosoveanu, Georgiana ; Tigu, Gabriela ; Hurduzeu, Gheorghe ; Lupu, Iulia. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:70:p:869.

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2025Sport and Sustainability Reporting: Assessing the Readiness of Sports Clubs in the Balkans. (2025). Ciocoi-Pop, Dumitru Rares ; Baciu, Marius Alin ; Boros-Balint, Iuliana. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:70:p:921.

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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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2024Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union. (2024). Mos, Catalin. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:3:p:616-642.

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2024THE STAYING POWER OF FACE-TO-FACE IN THE GLOBAL VENTURE CAPITAL MARKET. (2024). Zazzaro, Alberto ; Gucciardi, Gianluca ; Bellucci, Andrea ; Borisov, Alexander. In: Mo.Fi.R. Working Papers. RePEc:anc:wmofir:185.

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

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2025Covert learning and disclosure. (2024). Escudé, Matteo. In: Papers. RePEc:arx:papers:2304.02989.

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

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2025The not-so-hidden risks of hidden-to-maturity accounting: on depositor runs and bank resilience. (2025). Feinstein, Zachary ; Halaj, Grzegorz ; Sojmark, Andreas. In: Papers. RePEc:arx:papers:2407.03285.

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2024Impacts of National Cultures on Managerial Decisions of Engaging in Core Earnings Management. (2024). Islam, Muhammad Rofiqul ; al Mehdi, Abdullah. In: Papers. RePEc:arx:papers:2407.16854.

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2024Information Asymmetry Index: The View of Market Analysts. (2024). Decourt, Roberto Frota ; Protin, Philippe ; Almeida, Heitor. In: Papers. RePEc:arx:papers:2409.06272.

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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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2025Environmental Performance, Financial Constraint and Tax Avoidance Practices: Insights from FTSE All-Share Companies. (2025). Khrennikova, Polina ; Sastroredjo, Probowo Erawan ; Ausloos, Marcel. In: Papers. RePEc:arx:papers:2509.08450.

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2025How IFRS Affects Value Relevance and Key Financial Indicators? Evidence from the UK. (2025). Sovbetov, Yhlas. In: Papers. RePEc:arx:papers:2512.02480.

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2025Innovation, Institutions and Three Dimensions of Financial Structure. (2025). Wu, Yimin ; Kikuchi, Tomoo. In: Papers. RePEc:arx:papers:2512.14154.

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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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2025Social Accounting and Sustainable Development Goals: Prospects and Implementation Challenges. (2025). Fagge, Maryam Yahya ; Dambatta, Saleh Atiku ; Isa, Prof Kabiru. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-14:p:1072-1082.

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2025Emerging Technologies and Quality of Financial Reporting of Selected Quoted Firms. (2025). Bolarinwa, Abike Sehilat ; James, Kehinde ; Ajagun, Olusegun Peter ; Adeniran, Olusegun Samson. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-7:p:371-388.

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2025Physical Asset Management Practices, Ethical Leadership And Operational Performance Of Manufacturing Firms In Kenya. (2025). Kimei, Stephen ; Chenuos, Nehemiah ; Tanui, Cpa Peninah. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-8:p:7134-7158.

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2024Procuring survival. (2024). Rovigatti, Gabriele ; Cappelletti, Matilde ; Giuffrida, Leonardo Maria. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1439_24.

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2025Asset revaluations and credit conditions. (2025). Cascarano, Michele ; Mirenda, Litterio ; Demma, Cristina. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1486_25.

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2025The value of words: evidence from non-financial disclosure regulation. (2025). Baltrunaite, Audinga ; Accetturo, Antonio ; Cariola, Gianmarco ; Gallo, Marco ; Frigo, Annalisa. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1498_25.

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2025The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Working Papers. RePEc:bge:wpaper:1543.

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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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2025Corporate Social Responsibility as a Signal in the Labor Market. (2025). Zultan, Roi ; Villeval, Marie Claire ; Dadon, Eldar. In: Working Papers. RePEc:bgu:wpaper:2515.

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2025Foreign Eyes on Wall Street: Investor Attention and U.S. Stock Reactions. (2025). Talavera, Oleksandr ; Nikolsko-Rzhevskyy, Alex ; Fan, Rui. In: Discussion Papers. RePEc:bir:birmec:25-02.

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2025The disciplining effect of bank supervision: evidence from SupTech. (2025). Degryse, Hans ; Nazar, Bernardus F ; Huylebroek, Cdric. In: BIS Working Papers. RePEc:bis:biswps:1256.

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2025Earnings Management: Still an Issue?. (2025). Ivan, Galek ; Josip, Iak. In: Business Systems Research. RePEc:bit:bsrysr:v:16:y:2025:i:1:p:152-176:n:1008.

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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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2024Interpreting IFRS: The Evolving Role of Agenda Decisions. (2024). Ramassa, Paola ; Quagli, Alberto. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:2:p:205-235.

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2024Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis. (2024). al Mamun, Mohammed Abdullah ; Haque, Md Reiazul ; Rahman, Md Lutfur. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:2:p:236-271.

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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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2024Negative Externalities of Regulation: Identity‐relevant Information in Mandatory Short‐selling Disclosures. (2024). Madelaine, Alexandre. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:892-934.

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2024Supply chain concentration and cost of capital. (2024). Upson, James E ; Wei, Chao. 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). Aguilar, Nieves Gomez ; Conesa, Maria C ; Jorge, Manuel Larran ; Lopez, Estibaliz Biedma. 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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2024Do environmental scores become multinational corporations strategic “greenwashing” tool for window‐dressing carbon reduction? A cross‐cultural analysis. (2024). Lan, Yichen ; Peng, Xuhui ; Cui, Xinjian ; Tang, Qingliang ; Li, Jingduan. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:2084-2115.

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2024Can corporate environmental, social, and governance performance influence foreign institutional investors to hold shares? Evidence from China. (2024). Tang, Sha ; Feng, Juzhang ; Zhong, Junhao. 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 ; Baboukardos, Diogenis ; Ranegaard, Charlotte ; Kopita, Anastasia. 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). Petruzzella, Felice ; Giakoumelou, Anastasia ; L'Abate, Vitiana ; Raimo, Nicola ; Vitolla, Filippo. 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 ; Kyaw, Khine ; Treepongkaruna, Sirimon ; Thomsen, Steen. 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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2024Does geographic or market proximity matter? Evidence from institutional investor monitoring on earnings attributes in US cross‐listed stocks. (2024). Kang, Sanggyu ; Chung, Chune Young ; Fard, Amirhossein. In: Bulletin of Economic Research. RePEc:bla:buecrs:v:76:y:2024:i:2:p:443-469.

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2024Firm information and risk: Evidence from the role of 10‐K report readability. (2024). Cho, Sang Jun ; Chung, Chune Young ; Choi, Chang Hwan. In: Bulletin of Economic Research. RePEc:bla:buecrs:v:76:y:2024:i:2:p:488-507.

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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). Deng, QU ; Yue, Hong ; Li, Hezun. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:1:p:432-482.

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2024Foreign institutional investors’ certification and domestic minority shareholders’ mistrust. (2024). Li, Yong ; Liu, Xiaojuan ; Megginson, William L ; Cao, Jerry. In: Financial Management. RePEc:bla:finmgt:v:53:y:2024:i:2:p:267-289.

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2024Does informal governance matter to institutional investors? Evidence from social capital. (2024). Huang, Kershen ; Shang, Chenguang. 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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2024Earlier reporting misconducts by serial entrepreneurs as predictors of misconduct‐triggered forced firm closures. (2024). Kantukov, Mark ; Lukason, Oliver. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:131-146.

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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 ; Chung, Chune Young ; Fard, Amirhossein. 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). Wang, Yuhan ; Guo, Savannah ; Cao, Yanan ; Hu, Ning ; Chen, Yikun. 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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2024The joint effects of litigation risk and regulation on non‐GAAP reporting. (2024). Cazier, Richard A ; Christensen, Theodore E ; Merkley, Kenneth J ; Treu, John S. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:51:y:2024:i:3-4:p:783-818.

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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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2024Financial crime and punishment: A meta‐analysis. (2024). Kočenda, Evžen ; Koenda, Even ; de Batz, Laure. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:4:p:1338-1398.

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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). Eventov, Omri ; Baik, Bok ; Han, Russell ; Park, David. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:551-587.

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2024Payment Practices Transparency and Customer‐Supplier Dynamics. (2024). Grewal, Jody ; Prezcavazos, Gerardo ; Mohan, Aditya. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:635-674.

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2024Earnings News and Over‐the‐Counter Markets. (2024). Watts, Edward M ; Kim, Chongho ; Huber, Stefan J. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:701-735.

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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 ; Labro, Eva ; Sapra, Haresh ; Zakolyukina, Anastasia A. 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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2024Relative Performance Evaluation and Strategic Peer‐Harming Disclosures. (2024). Bloomfield, Matthew J ; Heinle, Mirko S ; Timmermans, Oscar. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:3:p:877-933.

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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). Schltter, Deike ; Schtzlein, Lena ; Hahn, Rdiger ; Waldner, Carolin. 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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2025Convertible Bonds and Firm Value: Evidence from China and Beyond. (2025). XIE, Jing ; Zhong, Yuxiang ; Que, Tingting ; Li, PO. In: Working Papers. RePEc:boa:wpaper:202522.

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2024Customer data access and fintech entry: early evidence from open banking. (2024). Bahaj, Saleem ; Babina, Tania ; Buchak, Greg ; Mazzola, Francesco ; de Marco, Filippo ; Foulis, Angus ; Gornall, Will ; Yu, Tong. In: Bank of England working papers. RePEc:boe:boeewp:1059.

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2025Bank Syndication – A Premise for Increasing Bank Performance or Diversifying Risks?. (2025). Marius, Anghel Cristian ; Costin, Nitescu Dan. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:19:y:2025:i:1:p:23:n:1003.

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2025U.S. Banks’ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureau’s Annual Business Survey. (2025). Weng, Diana L ; Wang, Philip K ; Piao, Jeffery. In: Working Papers. RePEc:cen:wpaper:25-07.

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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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2025Do Politicians Affect Firm Outcomes? Evidence from Connections to the German Federal Parliament. (2025). Weber, Andrea ; Pohlan, Laura ; Diegmann (geb. Nolte), André. In: RF Berlin - CReAM Discussion Paper Series. RePEc:crm:wpaper:2506.

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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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2024Social capital, CSR, and stock markets around the world. (2024). Na, Haejung ; Kim, Soonho. In: Economics Bulletin. RePEc:ebl:ecbull:eb-24-00354.

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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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2025Hidden weaknesses: the role of unrealized losses in monetary policy transmission. (2025). Reghezza, Alessio ; de Vito, Antonio ; Pancaro, Cosimo ; Kagerer, Benedikt. In: Working Paper Series. RePEc:ecb:ecbwps:20253129.

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2024Influence of ESG on Sustainability Reporting: Mediation Rule of Green Innovation and Investor Sentiment. (2024). Ismail, Tubagus ; Soleha, Nurhayati ; Taqi, Muhammad ; Siregar, Inova Fitri. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2024-01-50.

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2024Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia). (2024). Megawati, Lokita Rizky ; Pratama, Arie. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2024-03-64.

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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]		article223
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: 223		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: 223		paper
2022Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance.
[Full Text][Citation analysis]		article54
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: 54		paper
2000The economic consequences of increased disclosure In: Journal of Accounting Research.
[Full Text][Citation analysis]		article804
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]		article26
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research.
[Full Text][Citation analysis]		article72
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: 72		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]		article468
2007Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research.
[Full Text][Citation analysis]		article665
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research.
[Full Text][Citation analysis]		article550
2013Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research.
[Full Text][Citation analysis]		article80
2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research.
[Full Text][Citation analysis]		article438
2017The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession In: Journal of Accounting Research.
[Full Text][Citation analysis]		article8
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: 8		paper
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 8		paper
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 8		paper
2020Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research.
[Full Text][Citation analysis]		article12
2003Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series.
[Full Text][Citation analysis]		paper12
Political Relationships, Global Financing and Corporate Transparency.() In: Center for Financial Institutions Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 12		paper
2013The Twilight Zone: OTC Regulatory Regimes and Market Quality In: Working Paper Series.
[Full Text][Citation analysis]		paper14
2013The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2013) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 14		paper
2018The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2018) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 14		article
2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data In: Research Papers.
[Full Text][Citation analysis]		paper0
2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data.(2017) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2005Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers.
[Full Text][Citation analysis]		paper13
2007Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers.
[Full Text][Citation analysis]		paper306
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters.
[Citation analysis]
This paper has nother version. Agregated cites: 306		chapter
2006Do Foreigners Invest Less in Poorly Governed Firms?.(2006) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 306		paper
2009Do Foreigners Invest Less in Poorly Governed Firms?.(2009) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 306		article
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 306		article
2009The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society.
[Full Text][Citation analysis]		article239
2009The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 239		paper
2005Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article150
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]		article45
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]		article65
2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article158
2013Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article222
2022Towards a design-based approach to accounting research In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article1
2023Towards a design-based approach to accounting research.(2023) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2025Reporting regulation and corporate innovation In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article11
2019Reporting Regulation and Corporate Innovation.(2019) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2021Reporting regulation and corporate innovation.(2021) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2020Reporting Regulation and Corporate Innovation.(2020) In: LawFin Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2021Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics.
[Full Text][Citation analysis]		article42
2024The death of a regulator: Strict supervision, bank lending, and business activity In: Journal of Financial Economics.
[Full Text][Citation analysis]		article28
2017The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity.(2017) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 28		paper
2018The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 28		paper
2020The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity.(2020) In: LawFin Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 28		paper
2003Earnings management and investor protection: an international comparison In: Journal of Financial Economics.
[Full Text][Citation analysis]		article1444
2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics.
[Full Text][Citation analysis]		article352
2009Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics.
[Full Text][Citation analysis]		article210
2009Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers.
[Full Text][Citation analysis]		paper33
2011Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 33		article
2009Disclosure and the Cost of Capital: Evidence from Firms Responses to the Enron Shock In: NBER Working Papers.
[Full Text][Citation analysis]		paper39
2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement In: NBER Working Papers.
[Full Text][Citation analysis]		paper143
2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement.(2016) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 143		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]		paper13
2018Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 13		paper
2018Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research In: NBER Working Papers.
[Full Text][Citation analysis]		paper41
2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research.(2018) In: Accounting and Business Research.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 41		article
2018Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 41		paper
2019Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers.
[Full Text][Citation analysis]		paper226
2021Mandatory CSR and sustainability reporting: economic analysis and literature review.(2021) In: Review of Accounting Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 226		article
2022Know Your Customer: Informed Trading by Banks In: NBER Working Papers.
[Full Text][Citation analysis]		paper2
2022Know your customer: Informed trading by banks.(2022) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2023Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality In: NBER Working Papers.
[Full Text][Citation analysis]		paper2
2024Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality.(2024) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2023Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals In: NBER Working Papers.
[Full Text][Citation analysis]		paper1
2022Do conflict of interests disclosures work? Evidence from citations in medical journals.(2022) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2020Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: The Review of Financial Studies.
[Full Text][Citation analysis]		article31
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]		article127
1998The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review.
[Full Text][Citation analysis]		article13
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
2010Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement In: Working Papers.
[Full Text][Citation analysis]		paper0
2003The role of accounting in the German financial system In: CFS Working Paper Series.
[Full Text][Citation analysis]		paper12
2021Determinants and career consequences of early audit partner rotations In: CFS Working Paper Series.
[Full Text][Citation analysis]		paper1
2021Know Your Customer: Relationship Lending and Bank Trading In: LawFin Working Paper Series.
[Full Text][Citation analysis]		paper4
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. Last updated March, 14 2025. Contact: CitEc Team