| 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 |
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