Access Statistics for Christian Leuz

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting for financial stability: Lessons from the financial crisis and future challenges 0 0 2 42 0 3 12 140
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 1 72 0 0 3 279
Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement 0 0 1 2 0 1 4 8
Cost of Capital and Cash Flow Effects of U.S. Cross Listings 0 0 1 239 1 2 10 1,000
Determinants and career consequences of early audit partner rotations 0 0 2 13 1 3 10 35
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 1 2 373 0 2 7 1,567
Did fair-value accounting contribute to the financial crisis? 0 0 1 37 0 1 8 300
Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock 0 0 0 151 0 0 8 509
Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals 0 0 1 18 0 1 2 19
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 1 61 0 0 3 260
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 110 1 1 5 483
Do conflict of interests disclosures work? Evidence from citations in medical journals 0 0 0 22 0 0 2 7
Economic Consequences of SEC Disclosure Regulation 0 0 0 253 1 1 1 628
Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research 0 0 0 23 0 0 2 87
Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research 0 0 0 10 1 1 10 81
Going the Extra Mile: Distant Lending and Credit Cycles 1 1 1 109 1 3 6 257
IAS versus US GAAP: A "New Market" Based Comparison 0 0 0 1,695 0 0 0 5,193
Information Asymmetry, Information Precision, and the Cost of Capital 0 0 0 198 0 1 8 639
Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality 0 0 0 57 0 1 1 25
Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality 0 0 1 1 0 0 4 4
Know Your Customer: Informed Trading by Banks 0 0 0 4 0 0 6 24
Know Your Customer: Relationship Lending and Bank Trading 0 0 0 5 0 1 4 26
Know your customer: Informed trading by banks 0 0 0 0 0 1 2 2
Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review 1 1 8 105 3 11 42 350
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 0 2 18 0 0 3 59
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 0 1 40 0 0 4 95
On the economics of audit partner tenure and rotation: Evidence from PCAOB data 0 0 0 5 0 0 5 65
Political Relationships, Global Financing and Corporate Transparency 0 0 1 234 2 3 7 1,073
Political Relationships, Global Financing and Corporate Transparency 0 0 0 112 0 0 2 697
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime 0 0 0 38 1 2 2 145
Reporting Regulation and Corporate Innovation 0 0 2 16 0 1 15 41
Reporting Regulation and Corporate Innovation 0 0 3 35 0 0 12 107
Reporting regulation and corporate innovation 0 1 5 21 0 1 14 34
The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity 0 0 2 25 1 3 14 32
The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity 0 0 1 45 1 1 6 103
The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards 0 0 0 352 0 0 1 1,775
The Economic Consequences of Increased Disclosure 0 0 4 815 1 3 15 2,293
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 43 1 1 3 131
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 18 1 1 5 92
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 9 0 1 6 109
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 1 20 0 0 2 231
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 29 0 3 18 301
The crisis of fair value accounting: Making sense of the recent debate 1 2 3 316 3 5 12 1,247
The death of a regulator: Strict supervision, bank lending and business activity 0 0 0 21 3 4 13 132
The role of accounting in the German financial system 0 0 1 1,927 0 0 9 7,443
Towards a design-based approach to accounting research 0 0 2 13 0 5 12 30
Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany 0 0 0 607 0 0 5 2,775
What are the wider supervisory implications of the Wirecard case? 2 3 8 44 4 9 30 144
Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation 0 1 2 42 0 1 9 277
Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation 0 0 0 3 1 3 5 122
Total Working Papers 5 10 60 8,448 28 81 389 31,476


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting Information, Disclosure, and the Cost of Capital 0 2 15 647 3 12 48 2,165
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis 0 3 9 42 1 9 25 107
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions 0 1 4 137 1 4 20 371
An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany 0 1 1 7 1 2 2 58
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 3 92 1 4 17 277
Cost of capital effects and changes in growth expectations around U.S. cross-listings 0 3 8 329 0 7 26 1,046
Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) 0 0 0 163 0 1 2 573
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 1 4 319 2 4 18 1,363
Different approaches to corporate reporting regulation: How jurisdictions differ and why 0 1 3 38 0 3 12 129
Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value? 0 0 0 62 1 1 4 290
Do Foreigners Invest Less in Poorly Governed Firms? 0 1 1 146 0 1 9 634
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 1 25 0 0 3 189
Earnings management and investor protection: an international comparison 1 7 27 1,332 8 27 97 3,759
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board 0 1 5 244 2 6 23 790
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research 0 0 2 7 0 1 5 51
Going the Extra Mile: Distant Lending and Credit Cycles 0 0 1 10 0 0 8 47
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 2 2 0 0 5 21
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 1 1 2 4 16
Information Asymmetry, Information Precision, and the Cost of Capital 0 0 2 149 0 2 22 564
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? 0 0 10 407 0 7 36 1,069
Mandatory CSR and sustainability reporting: economic analysis and literature review 6 22 77 329 31 138 412 1,520
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 1 5 15 586 4 17 65 1,843
Mandatory IFRS reporting and changes in enforcement 2 4 24 262 3 13 55 869
Political relationships, global financing, and corporate transparency: Evidence from Indonesia 0 2 10 492 0 10 29 1,294
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime 0 0 1 10 0 2 9 84
Reproducibility in Accounting Research: Views of the Research Community 0 0 0 21 1 1 3 70
The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards 1 1 1 68 1 1 1 317
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 1 10 33 221 7 37 133 778
The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession 0 0 0 7 0 1 6 113
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 11 0 0 1 80
The crisis of fair-value accounting: Making sense of the recent debate 0 0 2 1,215 1 5 34 3,416
The death of a regulator: Strict supervision, bank lending, and business activity 0 0 2 3 1 2 24 32
The economic consequences of increased disclosure 1 2 12 133 4 11 49 578
The role of accrual accounting in restricting dividends to shareholders 0 0 1 149 1 1 6 1,231
Towards a design-based approach to accounting research 0 3 7 7 1 6 15 17
Tribute to Dieter Ordelheide 0 0 1 159 2 3 10 699
Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions 0 0 2 145 0 3 8 541
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations 0 1 3 285 1 4 11 966
Total Journal Articles 13 71 289 8,262 79 348 1,257 27,967


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 0 2 5 10 180
Total Chapters 0 0 0 0 2 5 10 180


Statistics updated 2025-08-05