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 0 42 4 9 30 167
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 0 72 4 12 24 303
Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement 0 0 0 2 2 4 12 19
Cost of Capital and Cash Flow Effects of U.S. Cross Listings 1 3 4 243 7 19 33 1,031
Determinants and career consequences of early audit partner rotations 0 0 1 14 4 6 12 44
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 0 1 373 3 9 27 1,592
Did fair-value accounting contribute to the financial crisis? 0 0 0 37 7 34 88 387
Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock 0 0 1 152 2 14 29 538
Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals 0 0 0 18 4 6 13 31
Do Foreigners Invest Less in Poorly Governed Firms? 0 1 1 111 4 6 14 496
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 61 1 4 13 273
Do conflict of interests disclosures work? Evidence from citations in medical journals 0 0 0 22 6 7 19 26
Economic Consequences of SEC Disclosure Regulation 0 0 0 253 0 2 13 640
Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research 0 0 0 23 2 4 12 99
Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research 0 0 0 10 2 4 17 97
Going the Extra Mile: Distant Lending and Credit Cycles 0 0 2 110 4 12 35 289
IAS versus US GAAP: A "New Market" Based Comparison 0 1 1 1,696 0 6 14 5,207
Information Asymmetry, Information Precision, and the Cost of Capital 0 0 2 200 7 13 23 661
Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality 0 0 0 57 2 5 13 37
Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality 0 0 0 1 2 7 17 21
Know Your Customer: Informed Trading by Banks 0 0 0 4 2 6 21 45
Know Your Customer: Relationship Lending and Bank Trading 0 0 1 6 11 14 22 47
Know your customer: Informed trading by banks 0 0 0 0 3 10 28 29
Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review 2 5 12 116 19 44 98 437
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 0 0 18 2 6 7 66
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 0 0 40 2 5 12 107
On the economics of audit partner tenure and rotation: Evidence from PCAOB data 0 0 0 5 2 5 19 84
Political Relationships, Global Financing and Corporate Transparency 0 0 1 113 1 2 12 709
Political Relationships, Global Financing and Corporate Transparency 0 0 1 235 0 3 17 1,087
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime 0 2 3 41 4 6 18 161
Reporting Regulation and Corporate Innovation 0 1 1 36 4 15 23 130
Reporting Regulation and Corporate Innovation 0 1 3 19 4 9 25 65
Reporting regulation and corporate innovation 0 0 2 22 4 10 29 62
The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity 0 0 0 25 6 11 24 53
The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity 0 0 0 45 2 7 19 121
The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards 0 0 1 353 2 3 9 1,784
The Economic Consequences of Increased Disclosure 0 2 3 818 1 9 29 2,319
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 18 2 2 7 98
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 43 7 11 24 154
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 9 3 6 20 128
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 29 3 4 16 314
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 1 21 1 6 14 245
The crisis of fair value accounting: Making sense of the recent debate 0 0 4 318 1 15 36 1,278
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 12 7,455
Towards a design-based approach to accounting research 0 1 2 15 2 10 23 48
Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany 0 0 0 607 1 3 10 2,785
What are the wider supervisory implications of the Wirecard case? 0 1 16 57 6 21 84 219
Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation 0 0 3 44 5 8 24 300
Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation 0 0 0 3 3 7 28 147
Total Working Papers 3 18 67 8,505 172 446 1,176 32,571

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 2 9 22 667 13 55 115 2,268
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis 0 2 11 50 4 19 47 145
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions 1 1 4 140 2 3 22 389
An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany 0 0 1 7 1 2 7 63
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 4 8 100 2 13 36 309
Cost of capital effects and changes in growth expectations around U.S. cross-listings 0 0 11 337 6 8 49 1,088
Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) 0 0 0 163 1 2 9 581
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 0 7 325 10 19 67 1,426
Different approaches to corporate reporting regulation: How jurisdictions differ and why 1 2 3 40 1 6 20 146
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 2 4 11 300
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 1 146 2 4 17 650
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 25 3 4 15 204
Earnings management and investor protection: an international comparison 2 9 48 1,373 17 53 176 3,908
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board 1 3 6 249 9 16 36 820
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research 1 1 1 8 5 10 23 73
Going the Extra Mile: Distant Lending and Credit Cycles 1 2 4 14 4 7 25 72
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 1 0 4 13 27
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 2 2 7 19 40
Information Asymmetry, Information Precision, and the Cost of Capital 2 4 6 155 7 24 48 610
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? 3 6 16 423 12 24 79 1,141
Mandatory CSR and sustainability reporting: economic analysis and literature review 4 34 122 429 67 276 884 2,266
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 3 9 32 613 16 44 153 1,979
Mandatory IFRS reporting and changes in enforcement 1 3 20 278 7 20 91 947
Political relationships, global financing, and corporate transparency: Evidence from Indonesia 0 1 7 497 2 3 27 1,311
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime 0 0 1 11 2 5 19 101
Reporting regulation and corporate innovation 2 4 10 10 9 14 46 46
Reproducibility in Accounting Research: Views of the Research Community 0 0 0 21 0 6 17 86
The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards 1 1 2 69 3 6 13 329
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 5 18 54 265 28 81 262 1,003
The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession 0 0 2 9 4 6 24 136
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 11 3 5 10 90
The crisis of fair-value accounting: Making sense of the recent debate 2 5 7 1,222 10 29 58 3,469
The death of a regulator: Strict supervision, bank lending, and business activity 0 0 1 4 2 9 26 56
The economic consequences of increased disclosure 0 2 13 144 9 19 66 633
The role of accrual accounting in restricting dividends to shareholders 0 0 0 149 4 5 13 1,243
Towards a design-based approach to accounting research 0 1 8 12 0 2 20 31
Tribute to Dieter Ordelheide 0 0 3 162 1 4 17 713
Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions 2 2 4 149 6 12 29 567
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations 1 2 6 290 4 8 28 990
Total Journal Articles 35 125 441 8,632 280 838 2,637 30,256

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 5 7 28 203
Total Chapters 0 0 0 0 5 7 28 203

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Statistics updated 2026-05-06