| 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 |
0 |
42 |
0 |
4 |
29 |
167 |
| Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement |
0 |
0 |
0 |
72 |
2 |
8 |
26 |
305 |
| Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement |
0 |
0 |
0 |
2 |
0 |
2 |
12 |
19 |
| Cost of Capital and Cash Flow Effects of U.S. Cross Listings |
1 |
2 |
5 |
244 |
4 |
14 |
36 |
1,035 |
| Determinants and career consequences of early audit partner rotations |
0 |
0 |
1 |
14 |
1 |
6 |
12 |
45 |
| Did Fair-Value Accounting Contribute to the Financial Crisis? |
0 |
0 |
1 |
373 |
2 |
9 |
29 |
1,594 |
| Did fair-value accounting contribute to the financial crisis? |
0 |
0 |
0 |
37 |
4 |
20 |
91 |
391 |
| Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock |
0 |
0 |
1 |
152 |
5 |
15 |
34 |
543 |
| Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals |
0 |
0 |
0 |
18 |
0 |
4 |
13 |
31 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
1 |
111 |
1 |
6 |
15 |
497 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
0 |
61 |
0 |
3 |
13 |
273 |
| Do conflict of interests disclosures work? Evidence from citations in medical journals |
0 |
0 |
0 |
22 |
0 |
6 |
19 |
26 |
| Economic Consequences of SEC Disclosure Regulation |
0 |
0 |
0 |
253 |
0 |
1 |
13 |
640 |
| Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research |
0 |
0 |
0 |
23 |
3 |
5 |
15 |
102 |
| Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research |
0 |
0 |
0 |
10 |
1 |
4 |
18 |
98 |
| Going the Extra Mile: Distant Lending and Credit Cycles |
0 |
0 |
2 |
110 |
0 |
5 |
34 |
289 |
| IAS versus US GAAP: A "New Market" Based Comparison |
0 |
1 |
1 |
1,696 |
0 |
3 |
14 |
5,207 |
| Information Asymmetry, Information Precision, and the Cost of Capital |
1 |
1 |
3 |
201 |
3 |
15 |
25 |
664 |
| Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality |
0 |
0 |
0 |
57 |
1 |
3 |
14 |
38 |
| Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality |
0 |
0 |
0 |
1 |
2 |
4 |
19 |
23 |
| Know Your Customer: Informed Trading by Banks |
0 |
0 |
0 |
4 |
0 |
4 |
21 |
45 |
| Know Your Customer: Relationship Lending and Bank Trading |
0 |
0 |
1 |
6 |
3 |
15 |
24 |
50 |
| Know your customer: Informed trading by banks |
0 |
0 |
0 |
0 |
0 |
7 |
27 |
29 |
| Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review |
0 |
5 |
12 |
116 |
7 |
45 |
101 |
444 |
| On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data |
0 |
0 |
0 |
18 |
1 |
4 |
8 |
67 |
| On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data |
0 |
0 |
0 |
40 |
0 |
3 |
12 |
107 |
| On the economics of audit partner tenure and rotation: Evidence from PCAOB data |
0 |
0 |
0 |
5 |
0 |
3 |
19 |
84 |
| Political Relationships, Global Financing and Corporate Transparency |
0 |
0 |
1 |
235 |
2 |
3 |
19 |
1,089 |
| Political Relationships, Global Financing and Corporate Transparency |
0 |
0 |
1 |
113 |
0 |
1 |
12 |
709 |
| Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime |
0 |
0 |
3 |
41 |
0 |
4 |
17 |
161 |
| Reporting Regulation and Corporate Innovation |
0 |
1 |
1 |
36 |
5 |
13 |
28 |
135 |
| Reporting Regulation and Corporate Innovation |
0 |
0 |
3 |
19 |
2 |
7 |
26 |
67 |
| Reporting regulation and corporate innovation |
0 |
0 |
1 |
22 |
5 |
11 |
33 |
67 |
| The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity |
0 |
0 |
0 |
25 |
0 |
6 |
22 |
53 |
| The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity |
0 |
0 |
0 |
45 |
0 |
5 |
19 |
121 |
| The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards |
0 |
0 |
1 |
353 |
0 |
2 |
9 |
1,784 |
| The Economic Consequences of Increased Disclosure |
1 |
2 |
4 |
819 |
2 |
8 |
30 |
2,321 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
0 |
18 |
1 |
3 |
8 |
99 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
0 |
43 |
1 |
10 |
25 |
155 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
1 |
1 |
1 |
10 |
3 |
6 |
22 |
131 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
1 |
21 |
1 |
3 |
15 |
246 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
0 |
29 |
3 |
6 |
19 |
317 |
| The crisis of fair value accounting: Making sense of the recent debate |
0 |
0 |
4 |
318 |
1 |
3 |
36 |
1,279 |
| The death of a regulator: Strict supervision, bank lending and business activity |
0 |
0 |
0 |
21 |
0 |
0 |
8 |
136 |
| The role of accounting in the German financial system |
0 |
0 |
0 |
1,927 |
2 |
5 |
14 |
7,457 |
| Towards a design-based approach to accounting research |
0 |
1 |
2 |
15 |
1 |
10 |
22 |
49 |
| Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany |
0 |
0 |
0 |
607 |
0 |
2 |
10 |
2,785 |
| What are the wider supervisory implications of the Wirecard case? |
0 |
1 |
15 |
57 |
0 |
14 |
79 |
219 |
| Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation |
0 |
0 |
3 |
44 |
1 |
8 |
25 |
301 |
| Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation |
0 |
0 |
0 |
3 |
3 |
10 |
30 |
150 |
| Total Working Papers |
4 |
15 |
69 |
8,509 |
73 |
358 |
1,221 |
32,644 |
| 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 |
1 |
8 |
21 |
668 |
10 |
48 |
120 |
2,278 |
| Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis |
1 |
2 |
9 |
51 |
5 |
17 |
46 |
150 |
| Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions |
0 |
1 |
4 |
140 |
3 |
5 |
24 |
392 |
| An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany |
0 |
0 |
0 |
7 |
1 |
3 |
7 |
64 |
| Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement |
2 |
3 |
10 |
102 |
5 |
12 |
40 |
314 |
| Cost of capital effects and changes in growth expectations around U.S. cross-listings |
2 |
2 |
11 |
339 |
4 |
11 |
48 |
1,092 |
| Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) |
0 |
0 |
0 |
163 |
0 |
1 |
8 |
581 |
| Did Fair-Value Accounting Contribute to the Financial Crisis? |
1 |
1 |
8 |
326 |
2 |
19 |
69 |
1,428 |
| Different approaches to corporate reporting regulation: How jurisdictions differ and why |
2 |
3 |
4 |
42 |
2 |
5 |
20 |
148 |
| 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 |
0 |
4 |
11 |
300 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
0 |
25 |
1 |
5 |
16 |
205 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
0 |
146 |
1 |
3 |
17 |
651 |
| Earnings management and investor protection: an international comparison |
6 |
13 |
52 |
1,379 |
15 |
51 |
182 |
3,923 |
| Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board |
0 |
2 |
6 |
249 |
0 |
12 |
35 |
820 |
| Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research |
0 |
1 |
1 |
8 |
1 |
7 |
23 |
74 |
| Going the Extra Mile: Distant Lending and Credit Cycles |
0 |
2 |
4 |
14 |
1 |
7 |
26 |
73 |
| IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market |
0 |
0 |
0 |
1 |
0 |
1 |
13 |
27 |
| IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market |
0 |
0 |
0 |
2 |
0 |
3 |
19 |
40 |
| Information Asymmetry, Information Precision, and the Cost of Capital |
0 |
2 |
6 |
155 |
2 |
14 |
48 |
612 |
| International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? |
3 |
8 |
19 |
426 |
8 |
27 |
83 |
1,149 |
| Mandatory CSR and sustainability reporting: economic analysis and literature review |
15 |
33 |
128 |
444 |
82 |
251 |
905 |
2,348 |
| Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences |
6 |
14 |
36 |
619 |
17 |
44 |
164 |
1,996 |
| Mandatory IFRS reporting and changes in enforcement |
0 |
2 |
20 |
278 |
4 |
17 |
93 |
951 |
| Political relationships, global financing, and corporate transparency: Evidence from Indonesia |
0 |
1 |
6 |
497 |
0 |
3 |
23 |
1,311 |
| Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime |
0 |
0 |
1 |
11 |
0 |
2 |
18 |
101 |
| Reporting regulation and corporate innovation |
0 |
2 |
10 |
10 |
9 |
18 |
55 |
55 |
| Reproducibility in Accounting Research: Views of the Research Community |
0 |
0 |
0 |
21 |
1 |
1 |
18 |
87 |
| The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards |
0 |
1 |
2 |
69 |
1 |
7 |
14 |
330 |
| The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research |
10 |
22 |
59 |
275 |
40 |
98 |
285 |
1,043 |
| The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
2 |
9 |
0 |
5 |
23 |
136 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
0 |
11 |
1 |
4 |
11 |
91 |
| The crisis of fair-value accounting: Making sense of the recent debate |
3 |
5 |
10 |
1,225 |
7 |
26 |
61 |
3,476 |
| The death of a regulator: Strict supervision, bank lending, and business activity |
0 |
0 |
1 |
4 |
2 |
9 |
27 |
58 |
| The economic consequences of increased disclosure |
4 |
5 |
17 |
148 |
8 |
25 |
70 |
641 |
| The role of accrual accounting in restricting dividends to shareholders |
0 |
0 |
0 |
149 |
1 |
5 |
14 |
1,244 |
| Towards a design-based approach to accounting research |
0 |
1 |
8 |
12 |
0 |
2 |
19 |
31 |
| Tribute to Dieter Ordelheide |
0 |
0 |
3 |
162 |
3 |
6 |
20 |
716 |
| Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions |
0 |
2 |
4 |
149 |
0 |
8 |
26 |
567 |
| Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations |
0 |
1 |
5 |
290 |
1 |
6 |
26 |
991 |
| Total Journal Articles |
56 |
137 |
467 |
8,688 |
238 |
792 |
2,727 |
30,494 |
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