26
H index
37
i10 index
6909
Citations
CESifo (1% share) | 26 H index 37 i10 index 6909 Citations RESEARCH PRODUCTION: 38 Articles 46 Papers 1 Chapters EDITOR: RESEARCH ACTIVITY:
EXPERT IN:
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Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Christian Leuz. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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Journal of Accounting Research | 11 |
Journal of Accounting and Economics | 6 |
The Review of Financial Studies | 5 |
Journal of Financial Economics | 5 |
Accounting and Business Research | 3 |
European Accounting Review | 2 |
Year | Title of citing document | |
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2024 | . Full description at Econpapers || Download paper | |
2025 | From 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. Full description at Econpapers || Download paper | |
2024 | Co-opted Boards and Corporate Cash Holdings. (2024). Yousaf, Imran ; Li, Frank ; Ghafoor, Abdul. In: CAFE Working Papers. RePEc:akf:cafewp:27. Full description at Econpapers || Download paper | |
2024 | Unpacking the Black Box: Regulating Algorithmic Decisions. (2021). Spiess, Jann ; Nelson, Scott ; Blattner, Laura. In: Papers. RePEc:arx:papers:2110.03443. Full description at Econpapers || Download paper | |
2024 | Covert learning and disclosure. (2023). Escud, Matteo. In: Papers. RePEc:arx:papers:2304.02989. Full description at Econpapers || Download paper | |
2025 | Bloated Disclosures: Can ChatGPT Help Investors Process Financial Information?. (2023). Nikolaev, Valeri ; Muhn, Maximilian ; Kim, Alex. In: Papers. RePEc:arx:papers:2306.10224. Full description at Econpapers || Download paper | |
2025 | Assessing 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. Full description at Econpapers || Download paper | |
2024 | Pre-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. Full description at Econpapers || Download paper | |
2024 | Corporate Social Responsibility as a Signal in the Labor Market. (2024). Villeval, Marie Claire ; Dadon, Eldar ; Zultan, Roi. In: Working Papers. RePEc:bgu:wpaper:2415. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Information 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | Supply 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Corporate 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. Full description at Econpapers || Download paper | |
2024 | SOEs 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. Full description at Econpapers || Download paper | |
2024 | Does 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. Full description at Econpapers || Download paper | |
2024 | First 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. Full description at Econpapers || Download paper | |
2024 | Chief 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | Can 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. Full description at Econpapers || Download paper | |
2024 | Carbon 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. Full description at Econpapers || Download paper | |
2024 | Fostering 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Greenwashing, 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. Full description at Econpapers || Download paper | |
2024 | Stock 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Public–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. Full description at Econpapers || Download paper | |
2024 | Does 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. Full description at Econpapers || Download paper | |
2024 | Earnings 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Corporate 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Disclosing 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. Full description at Econpapers || Download paper | |
2024 | Disclosing 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. Full description at Econpapers || Download paper | |
2024 | Informed 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. Full description at Econpapers || Download paper | |
2024 | Inside and Outside Information. (2024). Quigley, Daniel ; Walther, Ansgar. In: Journal of Finance. RePEc:bla:jfinan:v:79:y:2024:i:4:p:2667-2714. Full description at Econpapers || Download paper | |
2024 | CEO–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. Full description at Econpapers || Download paper | |
2024 | Occupational 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | Economics 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. Full description at Econpapers || Download paper | |
2024 | Bridging 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. Full description at Econpapers || Download paper | |
2024 | Fraud 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | Using 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. Full description at Econpapers || Download paper | |
2024 | Show 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Populist 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. Full description at Econpapers || Download paper | |
2024 | Why 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. Full description at Econpapers || Download paper | |
2024 | Institutional 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. Full description at Econpapers || Download paper | |
2024 | Reducing 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. Full description at Econpapers || Download paper | |
2024 | Missing 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. Full description at Econpapers || Download paper | |
2024 | Corporate 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. Full description at Econpapers || Download paper | |
2024 | Unraveling 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. Full description at Econpapers || Download paper | |
2024 | Behavioral 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. Full description at Econpapers || Download paper | |
2025 | . Full description at Econpapers || Download paper | |
2025 | Do 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2025 | Bank transparency and market efficiency. (2025). Dautovi, Ernest ; Beyer, Andreas. In: Working Paper Series. RePEc:ecb:ecbwps:20253031. Full description at Econpapers || Download paper | |
2024 | Does 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. Full description at Econpapers || Download paper | |
2024 | . Full description at Econpapers || Download paper | |
2024 | Short-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. Full description at Econpapers || Download paper | |
2024 | How 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. Full description at Econpapers || Download paper | |
2024 | Social 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. Full description at Econpapers || Download paper | |
2024 | Strategy 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Determinants 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. Full description at Econpapers || Download paper | |
2024 | Political 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. Full description at Econpapers || Download paper | |
2024 | The 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. Full description at Econpapers || Download paper | |
2024 | Clawback 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. Full description at Econpapers || Download paper | |
2024 | Foreign 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. Full description at Econpapers || Download paper | |
2024 | Global 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. Full description at Econpapers || Download paper | |
2024 | Tax 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. Full description at Econpapers || Download paper | |
2024 | Transfer 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. Full description at Econpapers || Download paper | |
2024 | Carbon 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. Full description at Econpapers || Download paper | |
More than 100 citations found, this list is not complete... |
Journal | |
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Journal of Accounting Research |
Year | Title | Type | Cited |
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Year | Title | Type | Cited |
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2010 | Did Fair-Value Accounting Contribute to the Financial Crisis? In: Journal of Economic Perspectives. [Full Text][Citation analysis] | article | 212 |
2009 | Did 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 | |
2009 | Did 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 | |
2022 | Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance. [Full Text][Citation analysis] | article | 43 |
2018 | Going 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 | |
2000 | The economic consequences of increased disclosure In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 755 |
2003 | Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firms Information Environment and Increase Market Value? In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 25 |
2003 | IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 67 |
2003 | IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market.(2003) In: Journal of Accounting Research. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 67 | article | |
2006 | International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 436 |
2007 | Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 605 |
2008 | Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 524 |
2013 | Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 78 |
2016 | The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 382 |
2017 | The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 7 |
2015 | The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | paper | |
2015 | The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | paper | |
2015 | The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | paper | |
2020 | Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 10 |
2003 | Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series. [Full Text][Citation analysis] | paper | 12 |
Political Relationships, Global Financing and Corporate Transparency.() In: Center for Financial Institutions Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | paper | ||
2013 | The Twilight Zone: OTC Regulatory Regimes and Market Quality In: Working Paper Series. [Full Text][Citation analysis] | paper | 14 |
2013 | The 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 | |
2018 | The 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 | |
2017 | On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data In: Research Papers. [Full Text][Citation analysis] | paper | 0 |
2017 | On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data.(2017) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2018 | On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2005 | Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers. [Full Text][Citation analysis] | paper | 13 |
2007 | Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers. [Full Text][Citation analysis] | paper | 286 |
2010 | Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters. [Citation analysis] This paper has nother version. Agregated cites: 286 | chapter | |
2006 | Do Foreigners Invest Less in Poorly Governed Firms?.(2006) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 286 | paper | |
2009 | Do 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: 286 | article | |
2010 | Do 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: 286 | article | |
2009 | The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society. [Full Text][Citation analysis] | article | 229 |
2009 | The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 229 | paper | |
2005 | Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 145 |
2006 | Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006) In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 45 |
2007 | Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 63 |
2008 | Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 151 |
2013 | Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 212 |
2022 | Towards a design-based approach to accounting research In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 0 |
2023 | Towards a design-based approach to accounting research.(2023) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2021 | Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 27 |
2024 | The death of a regulator: Strict supervision, bank lending, and business activity In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 20 |
2017 | The 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: 20 | paper | |
2018 | The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 20 | paper | |
.() In: . [Full Text][Citation analysis] This paper has nother version. Agregated cites: 20 | paper | ||
2003 | Earnings management and investor protection: an international comparison In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 1376 |
2006 | Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 337 |
2009 | Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics. [Full Text][Citation analysis] | article | 194 |
2009 | Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers. [Full Text][Citation analysis] | paper | 30 |
2011 | Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 30 | article | |
2009 | Disclosure and the Cost of Capital: Evidence from Firms Responses to the Enron Shock In: NBER Working Papers. [Full Text][Citation analysis] | paper | 39 |
2011 | Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement In: NBER Working Papers. [Full Text][Citation analysis] | paper | 131 |
2016 | Capital-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: 131 | article | |
2015 | Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime In: NBER Working Papers. [Full Text][Citation analysis] | paper | 5 |
2017 | Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation In: NBER Working Papers. [Full Text][Citation analysis] | paper | 11 |
2018 | Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 11 | paper | |
2018 | Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research In: NBER Working Papers. [Full Text][Citation analysis] | paper | 36 |
2018 | Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research.(2018) In: Accounting and Business Research. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 36 | article | |
2018 | Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research.(2018) In: CFS Working Paper Series. [Citation analysis] This paper has nother version. Agregated cites: 36 | paper | |
2019 | Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers. [Full Text][Citation analysis] | paper | 146 |
2021 | Mandatory 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: 146 | article | |
2019 | Reporting Regulation and Corporate Innovation In: NBER Working Papers. [Full Text][Citation analysis] | paper | 7 |
2021 | Reporting regulation and corporate innovation.(2021) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | paper | |
.() In: . [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | paper | ||
2022 | Know Your Customer: Informed Trading by Banks In: NBER Working Papers. [Full Text][Citation analysis] | paper | 1 |
2022 | Know your customer: Informed trading by banks.(2022) In: CFS Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | paper | |
2023 | Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality In: NBER Working Papers. [Full Text][Citation analysis] | paper | 1 |
2024 | Internalizing 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: 1 | paper | |
2023 | Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals In: NBER Working Papers. [Full Text][Citation analysis] | paper | 1 |
2022 | Do 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 | |
2020 | Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: The Review of Financial Studies. [Full Text][Citation analysis] | article | 26 |
2000 | The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards In: Schmalenbach Business Review (sbr). [Full Text][Citation analysis] | article | 6 |
1997 | An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany In: Accounting and Business Research. [Full Text][Citation analysis] | article | 3 |
2010 | Different approaches to corporate reporting regulation: How jurisdictions differ and why In: Accounting and Business Research. [Full Text][Citation analysis] | article | 118 |
1998 | The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review. [Full Text][Citation analysis] | article | 13 |
2000 | Tribute to Dieter Ordelheide In: European Accounting Review. [Full Text][Citation analysis] | article | 0 |
2003 | Economic Consequences of SEC Disclosure Regulation In: Center for Financial Institutions Working Papers. [Full Text][Citation analysis] | paper | 11 |
In: . [Full Text][Citation analysis] | paper | 0 | |
2003 | The role of accounting in the German financial system In: CFS Working Paper Series. [Full Text][Citation analysis] | paper | 12 |
2021 | Determinants and career consequences of early audit partner rotations In: CFS Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
In: . [Full Text][Citation analysis] | paper | 3 | |
2020 | What are the wider supervisory implications of the Wirecard case? In: SAFE White Paper Series. [Full Text][Citation analysis] | paper | 3 |
2020 | Accounting for financial stability: Lessons from the financial crisis and future challenges In: SAFE Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
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