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 1 3 15 33 4 8 54 96
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 4 69 0 2 15 268
Cost of Capital and Cash Flow Effects of U.S. Cross Listings 1 3 6 209 4 7 36 887
Determinants and career consequences of early audit partner rotations 1 1 6 6 1 3 5 5
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 0 0 370 1 6 23 1,516
Did fair-value accounting contribute to the financial crisis? 0 0 0 34 0 7 20 247
Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock 2 6 11 137 4 10 24 462
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 57 0 1 5 247
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 101 0 1 7 465
Economic Consequences of SEC Disclosure Regulation 0 0 0 252 0 0 1 624
Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research 2 2 2 19 2 2 9 73
Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research 0 0 0 10 0 0 5 49
Going the Extra Mile: Distant Lending and Credit Cycles 0 0 6 106 3 4 26 240
IAS versus US GAAP: A "New Market" Based Comparison 0 0 0 1,695 0 0 2 5,190
Information Asymmetry, Information Precision, and the Cost of Capital 0 1 1 195 0 2 11 616
Know Your Customer: Relationship Lending and Bank Trading 0 1 4 4 1 7 15 15
Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review 0 2 14 69 2 10 79 221
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 1 1 2 37 1 1 8 83
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 1 1 1 16 1 1 4 54
On the economics of audit partner tenure and rotation: Evidence from PCAOB data 0 0 0 5 2 2 9 55
Political Relationships, Global Financing and Corporate Transparency 0 0 2 230 0 2 27 1,050
Political Relationships, Global Financing and Corporate Transparency 0 0 2 109 0 6 31 685
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime 0 0 2 35 0 2 7 134
Reporting Regulation and Corporate Innovation 0 0 1 28 0 0 9 64
Reporting Regulation and Corporate Innovation 0 1 10 10 0 1 7 7
Reporting regulation and corporate innovation 0 0 9 9 0 1 1 1
The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity 0 0 23 23 0 0 12 12
The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity 0 0 1 43 0 1 11 87
The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards 0 0 0 351 0 0 2 1,771
The Economic Consequences of Increased Disclosure 0 0 4 804 0 3 33 2,256
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 1 9 0 0 9 98
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 18 1 2 2 83
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 2 42 0 0 8 126
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 4 28 1 1 51 276
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 1 18 0 1 13 227
The crisis of fair value accounting: Making sense of the recent debate 0 2 7 308 5 11 53 1,174
The death of a regulator: Strict supervision, bank lending and business activity 0 0 0 21 1 3 17 95
The role of accounting in the German financial system 1 1 2 1,921 1 3 26 7,412
Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany 0 0 0 604 0 1 4 2,761
What are the wider supervisory implications of the Wirecard case? 2 3 14 27 3 8 41 65
Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation 0 0 7 32 3 13 66 227
Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation 0 0 1 3 1 2 9 90
Total Working Papers 12 28 165 8,097 42 135 797 30,114


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 9 617 1 5 72 2,051
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis 0 1 9 9 1 2 21 21
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions 0 1 3 117 0 2 14 317
An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany 0 0 0 6 0 0 4 56
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 2 6 14 61 4 14 46 187
Cost of capital effects and changes in growth expectations around U.S. cross-listings 0 1 14 292 2 3 50 930
Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) 0 0 1 161 0 0 8 565
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 0 2 308 4 7 30 1,296
Different approaches to corporate reporting regulation: How jurisdictions differ and why 0 1 6 25 1 3 21 75
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 1 7 282
Do Foreigners Invest Less in Poorly Governed Firms? 0 2 9 130 2 8 44 574
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 21 0 0 4 170
Earnings management and investor protection: an international comparison 3 11 56 1,193 9 37 171 3,388
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board 4 4 12 226 4 7 26 732
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research 0 0 1 5 1 2 4 40
Going the Extra Mile: Distant Lending and Credit Cycles 0 1 1 1 1 4 4 4
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 1 0 1 3 9
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 0 0 2 5 8
Information Asymmetry, Information Precision, and the Cost of Capital 0 0 6 131 2 3 22 477
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? 0 1 11 367 3 10 44 966
Mandatory CSR and sustainability reporting: economic analysis and literature review 8 28 52 52 28 91 165 165
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 0 3 10 549 2 11 43 1,695
Mandatory IFRS reporting and changes in enforcement 2 7 28 176 4 14 70 588
Political relationships, global financing, and corporate transparency: Evidence from Indonesia 9 18 49 433 14 29 127 1,123
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime 1 1 2 2 1 3 24 41
Reproducibility in Accounting Research: Views of the Research Community 0 2 6 16 2 6 17 53
The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards 0 0 0 66 0 0 1 311
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 1 4 13 127 2 12 49 450
The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession 0 0 0 7 1 4 30 95
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 2 10 0 0 13 75
The crisis of fair-value accounting: Making sense of the recent debate 1 3 38 1,184 3 11 111 3,266
The economic consequences of increased disclosure 1 5 25 94 7 24 98 380
The role of accrual accounting in restricting dividends to shareholders 0 0 0 148 0 0 21 1,221
Tribute to Dieter Ordelheide 0 0 3 153 2 4 14 663
Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions 1 2 5 134 1 2 7 508
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations 2 3 10 253 3 10 36 879
Total Journal Articles 35 107 397 7,137 105 332 1,426 23,661


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 2 11 151
Total Chapters 0 0 0 0 2 2 11 151


Statistics updated 2022-06-07