Details about Christian Leuz

Access statistics for papers by Christian Leuz.

Last updated 2009-11-09. Update your information in the RePEc Author Service.

Short-id: ple259

Working Papers

2009

1. Did Fair-Value Accounting Contribute to the Financial Crisis?
   NBER Working Papers, National Bureau of Economic Research, Inc
2. Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock
   NBER Working Papers, National Bureau of Economic Research, Inc
3. Information Asymmetry, Information Precision, and the Cost of Capital
   NBER Working Papers, National Bureau of Economic Research, Inc View citations

2007

4. Do Foreigners Invest Less in Poorly Governed Firms?
   Working Papers, University of Pennsylvania, Wharton School, Weiss Center View citations
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2006) View citations
   See also Journal Article in Review of Financial Studies (2009)

2005

5. Cost of Capital and Cash Flow Effects of U.S. Cross Listings
   Working Papers, University of Pennsylvania, Wharton School, Weiss Center View citations

2003

6. Economic Consequences of SEC Disclosure Regulation
   Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania View citations
7. Political Relationships, Global Financing and Corporate Transparency
   CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) View citations
   Also in Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania View citations
8. The Role of Accounting in the German Financial System
   CFS Working Paper Series, Center for Financial Studies View citations

2000

9. IAS versus US GAAP: A "New Market" Based Comparison
   Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main View citations

1999

10. The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main View citations
    See also Journal Article in Schmalenbach Business Review (sbr) (2000)
11. The Economic Consequences of Increased Disclosure
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main View citations

1998

12. Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main View citations

Journal Articles

2009

1. Cost of capital effects and changes in growth expectations around U.S. cross-listings
   Journal of Financial Economics, 2009, 93, (3), 428-454 View citations
2. Do Foreigners Invest Less in Poorly Governed Firms?
   Review of Financial Studies, 2009, 22, (8), 3245-3285 View citations
   See also Working Paper (2007)
3. The crisis of fair-value accounting: Making sense of the recent debate
   Accounting, Organizations and Society, 2009, 34, (6-7), 826-834

2008

4. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
   Journal of Accounting Research, 2008, 46, (5), 1085-1142 View citations
5. Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
   Journal of Accounting and Economics, 2008, 45, (2-3), 181-208 View citations

2007

6. Accounting Information, Disclosure, and the Cost of Capital
   Journal of Accounting Research, 2007, 45, (2), 385-420 View citations
7. 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, 44, (1-2), 146-165 View citations

2006

8. Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)
   Journal of Accounting and Economics, 2006, 42, (1-2), 285-299 View citations
9. International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
   Journal of Accounting Research, 2006, 44, (3), 485-531 View citations
10. Political relationships, global financing, and corporate transparency: Evidence from Indonesia
    Journal of Financial Economics, 2006, 81, (2), 411-439 View citations

2005

11. Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
    Journal of Accounting and Economics, 2005, 39, (2), 233-264 View citations

2003

12. Discussion of ADRs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
    Journal of Accounting Research, 2003, 41, (2), 347-362 View citations
13. Earnings management and investor protection: an international comparison
    Journal of Financial Economics, 2003, 69, (3), 505-527 View citations
14. IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market
    Journal of Accounting Research, 2003, 41, (3), 445-472 View citations

2000

15. The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards
    Schmalenbach Business Review (sbr), 2000, 52, (2), 182-207 View citations
    See also Working Paper (1999)
16. Tribute to Dieter Ordelheide
    European Accounting Review, 2000, 9, (3), 345-347

1998

17. The role of accrual accounting in restricting dividends to shareholders
    European Accounting Review, 1998, 7, (4), 579-604 View citations