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Details about Christian Leuz

Homepage:http://ssrn.com/author=18004
Workplace:Booth School of Business, University of Chicago, (more information at EDIRC)
National Bureau of Economic Research (NBER), (more information at EDIRC)
European Corporate Governance Institute (ECGI), (more information at EDIRC)
Center for Financial Studies, (more information at EDIRC)
Research Center SAFE (Sustainable Architecture for Finance in Europe), House of Finance, Goethe Universität Frankfurt am Main (Goethe University Frankfurt), (more information at EDIRC)
Financial Institutions Center, Wharton School, University of Pennsylvania, (more information at EDIRC)
CESifo, (more information at EDIRC)

Access statistics for papers by Christian Leuz.

Last updated 2014-03-27. Update your information in the RePEc Author Service.

Short-id: ple259


Jump to Journal Articles Edited books Chapters

Working Papers

2013

  1. The Twilight Zone: OTC Regulatory Regimes and Market Quality
    Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics Downloads
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) Downloads

2011

  1. Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (3)

2009

  1. Did Fair-Value Accounting Contribute to the Financial Crisis?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (10)
    Also in CFS Working Paper Series, Center for Financial Studies (CFS) (2009) Downloads View citations (9)

    See also Journal Article in Journal of Economic Perspectives (2010)
  2. Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (4)
  3. Information Asymmetry, Information Precision, and the Cost of Capital
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    See also Journal Article in Review of Finance (2011)
  4. The crisis of fair value accounting: Making sense of the recent debate
    CFS Working Paper Series, Center for Financial Studies (CFS) Downloads View citations (35)
    See also Journal Article in Accounting, Organizations and Society (2009)

2007

  1. Do Foreigners Invest Less in Poorly Governed Firms?
    Working Papers, University of Pennsylvania, Wharton School, Weiss Center Downloads View citations (14)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2006) Downloads View citations (19)

    See also Chapter (2010)
    Journal Article in Review of Financial Studies (2010)

2005

  1. Cost of Capital and Cash Flow Effects of U.S. Cross Listings
    Working Papers, University of Pennsylvania, Wharton School, Weiss Center Downloads View citations (13)

2003

  1. Economic Consequences of SEC Disclosure Regulation
    Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania Downloads View citations (10)
  2. Political Relationships, Global Financing and Corporate Transparency
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) Downloads View citations (3)
    Also in Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania Downloads View citations (7)
  3. The role of accounting in the German financial system
    CFS Working Paper Series, Center for Financial Studies (CFS) Downloads View citations (2)

2000

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

1999

  1. 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 Downloads
    See also Journal Article in Schmalenbach Business Review (sbr) (2000)
  2. The Economic Consequences of Increased Disclosure
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main Downloads View citations (28)

1998

  1. 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 Downloads

Journal Articles

2013

  1. Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
    Journal of Accounting Research, 2013, 51, (3), 495-547 Downloads View citations (4)
  2. Mandatory IFRS reporting and changes in enforcement
    Journal of Accounting and Economics, 2013, 56, (2), 147-177 Downloads View citations (1)

2011

  1. Information Asymmetry, Information Precision, and the Cost of Capital
    Review of Finance, 2011, 16, (1), 1-29 Downloads View citations (2)
    See also Working Paper (2009)

2010

  1. Did Fair-Value Accounting Contribute to the Financial Crisis?
    Journal of Economic Perspectives, 2010, 24, (1), 93-118 Downloads View citations (27)
    See also Working Paper (2009)
  2. Do Foreigners Invest Less in Poorly Governed Firms?
    Review of Financial Studies, 2010, 23, (3), 3245-3285 Downloads View citations (2)
    Also in Review of Financial Studies, 2009, 22, (8), 3245-3285 (2009) Downloads View citations (51)

    See also Chapter (2010)
    Working Paper (2007)

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 Downloads View citations (31)
  2. The crisis of fair-value accounting: Making sense of the recent debate
    Accounting, Organizations and Society, 2009, 34, (6-7), 826-834 Downloads View citations (38)
    See also Working Paper (2009)

2008

  1. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
    Journal of Accounting Research, 2008, 46, (5), 1085-1142 Downloads View citations (80)
  2. Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
    Journal of Accounting and Economics, 2008, 45, (2-3), 181-208 Downloads View citations (48)

2007

  1. Accounting Information, Disclosure, and the Cost of Capital
    Journal of Accounting Research, 2007, 45, (2), 385-420 Downloads View citations (65)
  2. 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 Downloads View citations (17)

2006

  1. 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 Downloads View citations (10)
  2. International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
    Journal of Accounting Research, 2006, 44, (3), 485-531 Downloads View citations (83)
  3. Political relationships, global financing, and corporate transparency: Evidence from Indonesia
    Journal of Financial Economics, 2006, 81, (2), 411-439 Downloads View citations (38)

2005

  1. Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
    Journal of Accounting and Economics, 2005, 39, (2), 233-264 Downloads View citations (50)

2003

  1. 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 Downloads View citations (11)
  2. Earnings management and investor protection: an international comparison
    Journal of Financial Economics, 2003, 69, (3), 505-527 Downloads View citations (278)
  3. IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market
    Journal of Accounting Research, 2003, 41, (3), 445-472 Downloads View citations (43)

2000

  1. 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 Downloads View citations (1)
    See also Working Paper (1999)
  2. Tribute to Dieter Ordelheide
    European Accounting Review, 2000, 9, (3), 345-347 Downloads

1998

  1. The role of accrual accounting in restricting dividends to shareholders
    European Accounting Review, 1998, 7, (4), 579-604 Downloads View citations (2)

1997

  1. An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany
    Accounting and Business Research, 1997, 28, (2), 111-129 Downloads View citations (3)

Edited books

2005

  1. The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice
    OUP Catalogue, Oxford University Press

2004

  1. The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice
    OUP Catalogue, Oxford University Press View citations (1)

Chapters

2010

  1. Do Foreigners Invest Less in Poorly Governed Firms?
    A chapter in Corporate Governance, 2010 View citations (3)
    See also Working Paper (2007)
    Journal Article in Review of Financial Studies (2010)
 
Page updated 2014-10-20