| 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 |
1 |
42 |
2 |
10 |
18 |
152 |
| Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement |
0 |
0 |
1 |
72 |
7 |
9 |
11 |
288 |
| Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement |
0 |
0 |
0 |
2 |
4 |
4 |
7 |
13 |
| Cost of Capital and Cash Flow Effects of U.S. Cross Listings |
0 |
1 |
1 |
240 |
4 |
5 |
14 |
1,008 |
| Determinants and career consequences of early audit partner rotations |
1 |
1 |
1 |
14 |
1 |
2 |
6 |
37 |
| Did Fair-Value Accounting Contribute to the Financial Crisis? |
0 |
0 |
1 |
373 |
1 |
6 |
12 |
1,575 |
| Did fair-value accounting contribute to the financial crisis? |
0 |
0 |
1 |
37 |
4 |
4 |
12 |
304 |
| Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock |
0 |
1 |
1 |
152 |
7 |
11 |
15 |
521 |
| Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals |
0 |
0 |
0 |
18 |
0 |
3 |
4 |
22 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
0 |
110 |
1 |
3 |
10 |
488 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
1 |
61 |
4 |
7 |
10 |
267 |
| Do conflict of interests disclosures work? Evidence from citations in medical journals |
0 |
0 |
0 |
22 |
1 |
6 |
6 |
13 |
| Economic Consequences of SEC Disclosure Regulation |
0 |
0 |
0 |
253 |
3 |
6 |
7 |
634 |
| Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research |
0 |
0 |
0 |
23 |
2 |
3 |
5 |
90 |
| Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research |
0 |
0 |
0 |
10 |
2 |
8 |
14 |
89 |
| Going the Extra Mile: Distant Lending and Credit Cycles |
0 |
1 |
2 |
110 |
2 |
9 |
17 |
269 |
| IAS versus US GAAP: A "New Market" Based Comparison |
0 |
0 |
0 |
1,695 |
1 |
2 |
2 |
5,195 |
| Information Asymmetry, Information Precision, and the Cost of Capital |
0 |
1 |
1 |
199 |
1 |
4 |
8 |
643 |
| Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality |
0 |
0 |
0 |
57 |
3 |
3 |
4 |
28 |
| Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality |
0 |
0 |
0 |
1 |
3 |
6 |
9 |
11 |
| Know Your Customer: Informed Trading by Banks |
0 |
0 |
0 |
4 |
3 |
5 |
11 |
30 |
| Know Your Customer: Relationship Lending and Bank Trading |
0 |
0 |
0 |
5 |
1 |
2 |
5 |
29 |
| Know your customer: Informed trading by banks |
0 |
0 |
0 |
0 |
7 |
10 |
11 |
12 |
| Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review |
2 |
4 |
8 |
111 |
10 |
26 |
62 |
387 |
| On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data |
0 |
0 |
1 |
40 |
0 |
4 |
7 |
99 |
| On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data |
0 |
0 |
1 |
18 |
0 |
0 |
1 |
59 |
| On the economics of audit partner tenure and rotation: Evidence from PCAOB data |
0 |
0 |
0 |
5 |
3 |
8 |
13 |
75 |
| Political Relationships, Global Financing and Corporate Transparency |
0 |
0 |
1 |
235 |
2 |
5 |
13 |
1,080 |
| Political Relationships, Global Financing and Corporate Transparency |
0 |
0 |
1 |
113 |
3 |
4 |
8 |
704 |
| Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime |
0 |
1 |
1 |
39 |
0 |
5 |
9 |
152 |
| Reporting Regulation and Corporate Innovation |
0 |
0 |
3 |
18 |
4 |
9 |
22 |
53 |
| Reporting Regulation and Corporate Innovation |
0 |
0 |
2 |
35 |
3 |
5 |
11 |
112 |
| Reporting regulation and corporate innovation |
0 |
1 |
2 |
22 |
3 |
11 |
18 |
45 |
| The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity |
0 |
0 |
1 |
25 |
3 |
6 |
13 |
38 |
| The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity |
0 |
0 |
0 |
45 |
0 |
3 |
6 |
107 |
| The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards |
0 |
0 |
1 |
353 |
2 |
4 |
5 |
1,780 |
| The Economic Consequences of Increased Disclosure |
1 |
1 |
4 |
816 |
7 |
8 |
19 |
2,305 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
0 |
18 |
1 |
1 |
5 |
93 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
0 |
43 |
3 |
5 |
8 |
136 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
0 |
9 |
5 |
8 |
15 |
118 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
2 |
21 |
1 |
2 |
6 |
235 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
0 |
29 |
1 |
4 |
23 |
306 |
| The crisis of fair value accounting: Making sense of the recent debate |
0 |
2 |
5 |
318 |
2 |
8 |
18 |
1,256 |
| The death of a regulator: Strict supervision, bank lending and business activity |
0 |
0 |
0 |
21 |
0 |
3 |
9 |
135 |
| The role of accounting in the German financial system |
0 |
0 |
0 |
1,927 |
2 |
4 |
6 |
7,447 |
| Towards a design-based approach to accounting research |
0 |
0 |
1 |
14 |
3 |
5 |
12 |
37 |
| Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany |
0 |
0 |
0 |
607 |
0 |
3 |
5 |
2,779 |
| What are the wider supervisory implications of the Wirecard case? |
2 |
9 |
14 |
55 |
9 |
33 |
65 |
193 |
| Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation |
0 |
1 |
3 |
43 |
0 |
2 |
10 |
282 |
| Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation |
0 |
0 |
0 |
3 |
4 |
9 |
16 |
134 |
| Total Working Papers |
6 |
24 |
62 |
8,483 |
135 |
313 |
623 |
31,865 |
| 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 |
5 |
15 |
654 |
5 |
20 |
55 |
2,193 |
| Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis |
0 |
5 |
11 |
47 |
4 |
11 |
28 |
120 |
| Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions |
0 |
1 |
3 |
139 |
0 |
5 |
17 |
379 |
| An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany |
0 |
0 |
1 |
7 |
1 |
2 |
4 |
60 |
| Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement |
0 |
2 |
6 |
96 |
3 |
8 |
26 |
290 |
| Cost of capital effects and changes in growth expectations around U.S. cross-listings |
0 |
2 |
13 |
336 |
3 |
18 |
42 |
1,071 |
| Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) |
0 |
0 |
0 |
163 |
2 |
4 |
5 |
577 |
| Did Fair-Value Accounting Contribute to the Financial Crisis? |
2 |
6 |
9 |
325 |
9 |
31 |
44 |
1,397 |
| Different approaches to corporate reporting regulation: How jurisdictions differ and why |
0 |
0 |
2 |
38 |
2 |
7 |
13 |
137 |
| 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 |
292 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
1 |
25 |
2 |
5 |
9 |
195 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
1 |
146 |
1 |
3 |
15 |
643 |
| Earnings management and investor protection: an international comparison |
4 |
17 |
44 |
1,362 |
13 |
50 |
132 |
3,839 |
| Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board |
0 |
0 |
2 |
245 |
1 |
6 |
15 |
798 |
| Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research |
0 |
0 |
0 |
7 |
3 |
6 |
8 |
58 |
| Going the Extra Mile: Distant Lending and Credit Cycles |
1 |
2 |
3 |
12 |
7 |
10 |
17 |
59 |
| IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market |
0 |
0 |
0 |
1 |
2 |
3 |
7 |
20 |
| IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market |
0 |
0 |
1 |
2 |
3 |
4 |
8 |
26 |
| Information Asymmetry, Information Precision, and the Cost of Capital |
1 |
1 |
1 |
150 |
10 |
13 |
21 |
578 |
| International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? |
0 |
7 |
13 |
416 |
7 |
24 |
55 |
1,105 |
| Mandatory CSR and sustainability reporting: economic analysis and literature review |
12 |
37 |
110 |
387 |
92 |
263 |
669 |
1,911 |
| Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences |
5 |
10 |
27 |
604 |
14 |
52 |
113 |
1,925 |
| Mandatory IFRS reporting and changes in enforcement |
2 |
8 |
23 |
272 |
8 |
36 |
81 |
918 |
| Political relationships, global financing, and corporate transparency: Evidence from Indonesia |
0 |
2 |
8 |
496 |
2 |
8 |
26 |
1,304 |
| Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime |
0 |
0 |
1 |
11 |
3 |
6 |
15 |
94 |
| Reproducibility in Accounting Research: Views of the Research Community |
0 |
0 |
0 |
21 |
2 |
3 |
9 |
76 |
| The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards |
0 |
0 |
1 |
68 |
0 |
3 |
4 |
320 |
| The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research |
7 |
16 |
40 |
243 |
43 |
86 |
200 |
895 |
| The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
2 |
9 |
3 |
6 |
15 |
125 |
| 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 |
1 |
2 |
3 |
1,217 |
2 |
16 |
35 |
3,437 |
| The death of a regulator: Strict supervision, bank lending, and business activity |
0 |
1 |
1 |
4 |
2 |
8 |
14 |
41 |
| The economic consequences of increased disclosure |
0 |
2 |
11 |
140 |
6 |
15 |
45 |
602 |
| The role of accrual accounting in restricting dividends to shareholders |
0 |
0 |
0 |
149 |
0 |
2 |
6 |
1,233 |
| Towards a design-based approach to accounting research |
0 |
1 |
7 |
11 |
1 |
3 |
14 |
25 |
| Tribute to Dieter Ordelheide |
1 |
3 |
3 |
162 |
2 |
6 |
9 |
705 |
| Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions |
0 |
0 |
1 |
146 |
1 |
2 |
7 |
544 |
| Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations |
0 |
2 |
3 |
287 |
2 |
6 |
17 |
975 |
| Total Journal Articles |
36 |
132 |
367 |
8,471 |
262 |
752 |
1,805 |
29,047 |
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