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

36

i10 index

6609

Citations

RESEARCH PRODUCTION:

37

Articles

46

Papers

1

Chapters

EDITOR:

2

Books edited

1

Series edited

RESEARCH ACTIVITY:

   27 years (1997 - 2024). See details.
   Cites by year: 244
   Journals where Christian Leuz has often published
   Relations with other researchers
   Recent citing documents: 591.    Total self citations: 55 (0.83 %)

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: 2024-12-03    RAS profile: 2024-11-09    
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Relations with other researchers

Works with:

Breuer, Matthias (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 (22)

Jørgensen, Bjørn (21)

HASAN, IFTEKHAR (21)

Brüggemann, Ulf (19)

Drobetz, Wolfgang (19)

Sellhorn, Thorsten (19)

Mishra, Dev (18)

Cites to:

Shleifer, Andrei (112)

Lopez-de-Silanes, Florencio (73)

La Porta, Rafael (63)

Ball, Ray (45)

Stulz, René (41)

Zingales, Luigi (37)

Vishny, Robert (32)

Karolyi, G. (31)

Lins, Karl (25)

Djankov, Simeon (23)

merton, robert (22)

Main data

Where Christian Leuz has published?

Journals with more than one article published# docs
Journal of Accounting Research10
Journal of Accounting and Economics6
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 (2024 and 2023)

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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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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2023A Turning Point for Banking: Unravelling the Changing Landscape of Banking Activity in Europe since the COVID-19 pandemic. (2023). Gucciardi, Gianluca ; Bellucci, Andrea. In: Mo.Fi.R. Working Papers. RePEc:anc:wmofir:183.

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

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

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2024Bloated 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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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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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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2023.

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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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2023Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments. (0000). Oyer, Paul. In: American Law & Economics Association Annual Meetings. RePEc:bep:alecam:1019.

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2023Organizational Identity and Performance: An inquiry into Nonconforming Company Names. (2023). Epure, Mircea ; Garofalo, Orsola ; Amore, Mario Daniele. In: Working Papers. RePEc:bge:wpaper:1408.

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2023Do banks practice what they preach? Brown lending and environmental disclosure in the euro area. (2023). Reghezza, Alessio ; Gambacorta, Leonardo ; Scannella, Enzo ; Polizzi, Salvatore. In: BIS Working Papers. RePEc:bis:biswps:1143.

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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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2023Why Do Analysts use a Zero Forecast for Other Comprehensive Income?. (2023). Wallis, Mark. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:4:p:1074-1115.

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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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2023Dividend preference of tradable-share and non-tradable-share holders in Mainland China. (2009). Fung, Hung-Gay ; Leung, Tak Yan ; Louis T. W. Cheng, . In: Accounting and Finance. RePEc:bla:acctfi:v:49:y:2009:i:2:p:291-316.

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2023Analyst versus model?based earnings forecasts: implied cost of capital applications. (2020). Cannavan, Damien ; Paton, Alexander P ; Hoang, Khoa ; Gray, Stephen. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:4061-4092.

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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 effectiveness of sanctions on disclosure regulation: Australian evidence. (2023). Wu, Hai ; Wright, Sue ; Choi, Ka Wai ; Chen, Xiaomeng Charlene. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:3841-3872.

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2023The value of communication: Evidence from in?depth investor relations management data. (2023). Chen, Wanyi ; Hu, Ning ; Yu, Shilei. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:3873-3909.

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2023Institutional investors corporate site visits and firm management earnings forecasts. (2023). Zhang, Renyun ; Wang, Manya ; Gao, Kaijuan. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4479-4504.

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2023Relationship investment and local corruption environment: Evidence from China. (2023). Pan, Xiaofei ; Li, Zhaohua. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4597-4628.

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

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2023The 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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2023Assessing the impact of corporate environmental performance on efficiency improvement in labor investment. (2023). Chen, Sihan ; Li, Wei Ping ; Gao, Zhuxin. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:7:p:5008-5024.

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2023How does investor attention affect energy firms managerial opportunistic behavior? New evidence from China. (2023). Linnenluecke, Martina ; Cao, Wei ; Yang, Huan ; Xue, Rui ; Tian, Jinfang. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:7:p:5025-5043.

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2023Carbon disclosure policy, external financing needs and the cost of capital: Does financial market quality matter?. (2023). Gonenc, Halit ; Rehman, Atiqa ; Hermes, Niels. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:8:p:5854-5872.

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

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

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2024.

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

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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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2023Political connections and labor investment efficiency: Evidence from Chinas private firms. (2023). Ge, Jing ; Zhou, Bole. In: Economics and Politics. RePEc:bla:ecopol:v:35:y:2023:i:3:p:696-717.

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

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2023The effects of exchange listing on market quality: Evidence from over?the?counter uplistings. (2021). Roseman, Brian ; Griffith, Todd ; Davis, Ryan ; Yildiz, Serhat. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:4:p:645-669.

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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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2023An empirical evaluation of dynamic approaches for estimating firms’ expected cost of equity capital. (2023). Suprano, Francesco ; Kempkes, Jan A ; Wompener, Andreas. In: The Financial Review. RePEc:bla:finrev:v:58:y:2023:i:4:p:859-886.

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

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

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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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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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2023Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions. (2004). Wysocki, Peter. In: Journal of Accounting Research. RePEc:bla:joares:v:42:y:2004:i:2:p:463-474.

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2023Earnings Management During Antidumping Investigations in Europe: Sample‐Wide and Cross‐Sectional Evidence. (2017). Welker, Michael ; Godsell, David ; Zhang, Ning. In: Journal of Accounting Research. RePEc:bla:joares:v:55:y:2017:i:2:p:407-457.

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2023Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash?Financed M&As. (2020). Yost, Benjamin P ; Verdi, Rodrigo S ; Kim, Jinhwan. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:5:p:1249-1297.

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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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2023Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures. (2023). Tomar, Sorabh ; Rennekamp, Kristina M ; Pacelli, Joseph ; Ho, Jung. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:695-735.

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2023Executive Compensation Tied to ESG Performance: International Evidence. (2023). Reichelstein, Stefan ; Ormazabal, Gaizka ; Kadach, Igor ; Cohen, Shira. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:805-853.

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2023Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages. (2023). Shin, Jeeeun ; Distelhorst, Gregory. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:855-890.

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2023.

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2023Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks. (2023). Wang, Lynn Linghuan. In: Journal of Accounting Research. RePEc:bla:joares:v:61:y:2023:i:3:p:935-978.

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2023GENDER EQUITY IN ROMANIAN COMPANIES. (2023). Ion, Panescu ; Nicoleta-Elena, Cristea ; Nerea, Gebremeskel Alula. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2023:v:3:p:197-205.

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2023Financial Crime and Punishment: A Meta-Analysis. (2023). Kočenda, Evžen ; Koenda, Even ; de Batz, Laure. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10528.

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2023Same same but different: credit risk provisioning under IFRS 9. (2023). Couaillier, Cyril ; Behn, Markus. In: Working Paper Series. RePEc:ecb:ecbwps:20232841.

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2023Do banks practice what they preach? Brown lending and environmental disclosure in the euro area. (2023). Reghezza, Alessio ; Gambacorta, Leonardo ; Scannella, Enzo ; Polizzi, Salvatore. In: Working Paper Series. RePEc:ecb:ecbwps:20232872.

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2023“Glossy green” banks: the disconnect between environmental disclosures and lending activities. (2023). Giannetti, Mariassunta ; Mendicino, Caterina ; Loumioti, Maria ; Jasova, Martina. In: Working Paper Series. RePEc:ecb:ecbwps:20232882.

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

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2023Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. (2023). Thomas, Wayne ; Shu, Sydney Qing ; Lei, Lijun ; Christensen, Brant. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:106:y:2023:i:c:s0361368222000708.

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2023Managers’ rank & file employee coordination costs and real activities manipulation. (2023). Lao, Brent ; Huang, Kelly ; Godsell, David. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000939.

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2023Corporate culture, cultural diversification, and independent directors: Evidence from earnings conference calls. (2023). Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Chindasombatcharoen, Pongsapak. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:37:y:2023:i:c:s2214635022000958.

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2023Environmental, Social, and Governance (ESG) disclosure: A literature review. (2023). Cao, Huijuan ; Frost, Tracie ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000853.

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2023The moderating role of board gender diversity on the relationship between firm opacity and stock returns. (2023). Tsileponis, Nikolaos ; el Masri, Tarek ; Leventis, Stergios ; Harakeh, Mostafa. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838922000816.

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2023Why Muddy the Water? Short selling and the disclosure of proprietary information. (2023). You, Jiaxing ; Lin, Hui ; Jiang, Haiyan ; Wu, Xiting. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:4:s0890838923000379.

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2023The market response to mandatory disclosure of payments to foreign governments. (2023). Li, Jennifer ; Pacharn, Parunchana ; Elayan, Fayez A ; Chen, Yijia ; Brown, Kareen. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:6:s0890838923000045.

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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]		article209
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: 209		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: 209		paper
2022Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance.
[Full Text][Citation analysis]		article42
2018Going the Extra Mile: Distant Lending and Credit Cycles.(2018) In: NBER Working Papers.
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2000The economic consequences of increased disclosure In: Journal of Accounting Research.
[Full Text][Citation analysis]		article738
2003Discussion of ADRs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firms Information Environment and Increase Market Value? In: Journal of Accounting Research.
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2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research.
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2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market.(2003) In: Journal of Accounting Research.
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2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? In: Journal of Accounting Research.
[Full Text][Citation analysis]		article420
2007Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research.
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2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research.
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2013Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research.
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2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research.
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2020Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research.
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2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession In: CESifo Working Paper Series.
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2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: NBER Working Papers.
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2003Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series.
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2013The Twilight Zone: OTC Regulatory Regimes and Market Quality In: Working Paper Series.
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2013The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2013) In: NBER Working Papers.
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2018The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2018) In: The Review of Financial Studies.
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2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data In: Research Papers.
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2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data.(2017) In: NBER Working Papers.
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2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series.
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2005Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers.
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2007Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers.
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2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters.
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2006Do Foreigners Invest Less in Poorly Governed Firms?.(2006) In: NBER Working Papers.
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2009Do Foreigners Invest Less in Poorly Governed Firms?.(2009) In: The Review of Financial Studies.
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This paper has nother version. Agregated cites: 279		article
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: The Review of Financial Studies.
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2009The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society.
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2009The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series.
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2005Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article139
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]		article38
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]		article62
2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics.
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2013Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article207
2022Towards a design-based approach to accounting research In: Journal of Accounting and Economics.
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2023Towards a design-based approach to accounting research.(2023) In: CFS Working Paper Series.
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[Full Text][Citation analysis]		article23
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2017The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity.(2017) In: NBER Working Papers.
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2018The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series.
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2003Earnings management and investor protection: an international comparison In: Journal of Financial Economics.
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2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics.
[Full Text][Citation analysis]		article322
2009Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics.
[Full Text][Citation analysis]		article189
2009Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers.
[Full Text][Citation analysis]		paper29
2011Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance.
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2009Disclosure and the Cost of Capital: Evidence from Firms Responses to the Enron Shock In: NBER Working Papers.
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2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement In: NBER Working Papers.
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2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement.(2016) In: The Review of Financial Studies.
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2015Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime In: NBER Working Papers.
[Full Text][Citation analysis]		paper5
2017Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation In: NBER Working Papers.
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2018Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation.(2018) In: CFS Working Paper Series.
[Citation analysis]
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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]		paper30
2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research.(2018) In: Accounting and Business Research.
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2018Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research.(2018) In: CFS Working Paper Series.
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2019Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers.
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2021Mandatory CSR and sustainability reporting: economic analysis and literature review.(2021) In: Review of Accounting Studies.
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2019Reporting Regulation and Corporate Innovation In: NBER Working Papers.
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2020Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: The Review of Financial Studies.
[Full Text][Citation analysis]		article16
2000The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards In: Schmalenbach Business Review (sbr).
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1997An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany In: Accounting and Business Research.
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2010Different approaches to corporate reporting regulation: How jurisdictions differ and why In: Accounting and Business Research.
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1998The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review.
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2000Tribute to Dieter Ordelheide In: European Accounting Review.
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2003Economic Consequences of SEC Disclosure Regulation In: Center for Financial Institutions Working Papers.
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2003The role of accounting in the German financial system In: CFS Working Paper Series.
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2020What are the wider supervisory implications of the Wirecard case? In: SAFE White Paper Series.
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2020Accounting for financial stability: Lessons from the financial crisis and future challenges In: SAFE Working Paper Series.
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