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Christian Leuz · Study
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Author
Christian Leuz
77 works
· latest 2023
· 9 institutions
cluster: provisional
ORCID 0000-0003-4370-6209
Works
60 shown
Mandatory disclosure would reveal corporate carbon damages
Science
·
2023
·
3 authors
72
citations
Towards a design-based approach to accounting research
Journal of Accounting and Economics
·
2022
·
1 author
40
citations
Mandatory CSR and sustainability reporting: economic analysis and literature review
Review of Accounting Studies
·
2021
·
3 authors
·
Open access
1,902
citations
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
Journal of Financial Economics
·
2021
·
3 authors
·
Open access
151
citations
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
The Accounting Review
·
2020
·
3 authors
·
Open access
125
citations
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
Review of Financial Studies
·
2019
·
3 authors
159
citations
Reporting Regulation and Corporate Innovation
Journal of Accounting and Economics
·
2019
·
2 authors
·
Open access
135
citations
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
SSRN Electronic Journal
·
2019
·
3 authors
·
preprint
·
Open access
124
citations
Going the Extra Mile: Distant Lending and Credit Cycles
National Bureau of Economic Research
·
2018
·
3 authors
·
report
52
citations
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research
Accounting and Business Research
·
2018
·
1 author
·
Open access
153
citations
Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research
National Bureau of Economic Research
·
2018
·
1 author
·
report
·
Open access
72
citations
Going the Extra Mile: Distant Lending and Credit Cycles
The Journal of Finance
·
2018
·
3 authors
·
Open access
136
citations
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
SSRN Electronic Journal
·
2018
·
3 authors
·
preprint
·
Open access
67
citations
The Twilight Zone: OTC Regulatory Regimes and Market Quality
Review of Financial Studies
·
2017
·
4 authors
58
citations
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
Review of Financial Studies
·
2016
·
3 authors
·
Open access
390
citations
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
Journal of Accounting Research
·
2016
·
2 authors
1,754
citations
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
SSRN Electronic Journal
·
2016
·
2 authors
·
preprint
·
Open access
579
citations
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
National Bureau of Economic Research
·
2015
·
3 authors
·
report
·
Open access
54
citations
Mandatory IFRS reporting and changes in enforcement
Journal of Accounting and Economics
·
2013
·
3 authors
816
citations
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Journal of Accounting Research
·
2012
·
4 authors
715
citations
Mandatory IFRS Reporting and Changes in Enforcement
SSRN Electronic Journal
·
2012
·
3 authors
·
preprint
·
Open access
333
citations
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
SSRN Electronic Journal
·
2012
·
4 authors
·
preprint
·
Open access
225
citations
Information Asymmetry, Information Precision, and the Cost of Capital
European Finance Review
·
2011
·
3 authors
527
citations
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
National Bureau of Economic Research
·
2011
·
3 authors
·
report
·
Open access
236
citations
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
SSRN Electronic Journal
·
2011
·
3 authors
·
preprint
·
Open access
86
citations
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards
Accounting Horizons
·
2010
·
3 authors
·
Open access
178
citations
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Accounting Horizons
·
2010
·
3 authors
·
Open access
452
citations
Do Foreigners Invest Less in Poorly Governed Firms?
Review of Financial Studies
·
2010
·
3 authors
190
citations
Did Fair-Value Accounting Contribute to the Financial Crisis?
The Journal of Economic Perspectives
·
2010
·
2 authors
·
Open access
529
citations
Different approaches to corporate reporting regulation: How jurisdictions differ and why
Accounting and Business Research
·
2010
·
1 author
425
citations
Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why
SSRN Electronic Journal
·
2010
·
1 author
·
preprint
·
Open access
119
citations
Did Fair-Value Accounting Contribute to the Financial Crisis?
National Bureau of Economic Research
·
2009
·
2 authors
·
report
·
Open access
57
citations
The crisis of fair-value accounting: Making sense of the recent debate
Accounting Organizations and Society
·
2009
·
2 authors
·
Open access
805
citations
Cost of capital effects and changes in growth expectations around U.S. cross-listings
Journal of Financial Economics
·
2009
·
2 authors
578
citations
Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock
National Bureau of Economic Research
·
2009
·
2 authors
·
report
·
Open access
123
citations
Information Asymmetry, Information Precision, and the Cost of Capital
National Bureau of Economic Research
·
2009
·
3 authors
·
report
·
Open access
67
citations
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
SSRN Electronic Journal
·
2009
·
3 authors
·
preprint
·
Open access
122
citations
Did Fair-Value Accounting Contribute to the Financial Crisis?
SSRN Electronic Journal
·
2009
·
2 authors
·
preprint
·
Open access
72
citations
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
SSRN Electronic Journal
·
2009
·
2 authors
·
preprint
·
Open access
62
citations
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
Journal of Accounting Research
·
2008
·
4 authors
·
Open access
2,174
citations
Do Foreigners Invest Less in Poorly Governed Firms?
Review of Financial Studies
·
2008
·
3 authors
·
Open access
678
citations
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
Journal of Accounting and Economics
·
2008
·
3 authors
467
citations
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
SSRN Electronic Journal
·
2008
·
2 authors
·
preprint
·
Open access
689
citations
Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock
SSRN Electronic Journal
·
2008
·
2 authors
·
preprint
·
Open access
57
citations
Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions
Journal of Accounting and Economics
·
2007
·
1 author
·
Open access
232
citations
Accounting Information, Disclosure, and the Cost of Capital
Journal of Accounting Research
·
2007
·
3 authors
·
Open access
2,582
citations
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
SSRN Electronic Journal
·
2007
·
4 authors
·
preprint
·
Open access
382
citations
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *
SSRN Electronic Journal
·
2007
·
4 authors
·
preprint
·
Open access
209
citations
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
The Accounting Review
·
2006
·
3 authors
·
Open access
1,687
citations
Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006)
Journal of Accounting and Economics
·
2006
·
1 author
172
citations
Do Foreigners Invest Less in Poorly Governed Firms?
National Bureau of Economic Research
·
2006
·
3 authors
·
report
·
Open access
64
citations
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
Journal of Accounting Research
·
2006
·
2 authors
1,369
citations
Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆
Journal of Financial Economics
·
2006
·
2 authors
856
citations
Information Asymmetry, Information Precision, and the Cost of Capital
SSRN Electronic Journal
·
2006
·
3 authors
·
preprint
·
Open access
183
citations
Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings
SSRN Electronic Journal
·
2006
·
2 authors
·
preprint
·
Open access
166
citations
Cost of Capital and Cash Flow Effects of U.S. Cross-Listings *
RePEc: Research Papers in Economics
·
2005
·
2 authors
·
preprint
54
citations
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations
SSRN Electronic Journal
·
2005
·
3 authors
·
preprint
·
Open access
200
citations
Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
SSRN Electronic Journal
·
2005
·
2 authors
·
preprint
·
Open access
136
citations
Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (Jae 2006)
SSRN Electronic Journal
·
2005
·
1 author
·
preprint
·
Open access
50
citations
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
Journal of Accounting and Economics
·
2004
·
2 authors
·
Open access
580
citations