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 15 4 12 22 22
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review 0 0 23 52 5 17 73 106
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 7 61 2 2 27 241
Cost of Capital and Cash Flow Effects of U.S. Cross Listings 1 3 16 198 3 9 49 835
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 1 2 369 12 37 48 1,467
Did fair-value accounting contribute to the financial crisis? 0 0 3 34 1 4 16 225
Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock 0 0 2 124 0 0 17 431
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 57 0 2 13 237
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 1 99 0 4 12 453
Economic Consequences of SEC Disclosure Regulation 1 3 3 252 1 3 5 621
Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research 0 0 1 16 0 0 13 60
Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research 0 0 0 10 1 2 19 36
Going the Extra Mile: Distant Lending and Credit Cycles 0 3 19 97 4 15 61 194
IAS versus US GAAP: A "New Market" Based Comparison 0 0 1 1,695 0 0 5 5,187
Information Asymmetry, Information Precision, and the Cost of Capital 0 0 0 194 1 4 15 601
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 0 2 15 0 3 19 47
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 2 4 35 1 5 18 72
On the economics of audit partner tenure and rotation: Evidence from PCAOB data 0 0 0 5 1 4 23 42
Political Relationships, Global Financing and Corporate Transparency 0 0 1 227 1 5 30 982
Political Relationships, Global Financing and Corporate Transparency 0 0 0 106 3 4 20 647
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime 1 1 5 33 1 2 25 123
Reporting Regulation and Corporate Innovation 0 0 3 25 1 5 25 46
The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity 0 1 3 42 2 5 17 70
The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards 0 0 0 351 0 1 10 1,769
The Economic Consequences of Increased Disclosure 1 2 9 796 5 16 55 2,191
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 18 0 0 7 80
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 2 8 2 5 19 76
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 40 2 3 21 116
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 17 2 3 11 203
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 1 1 24 11 20 49 182
The crisis of fair value accounting: Making sense of the recent debate 2 4 9 300 4 13 50 1,082
The death of a regulator: Strict supervision, bank lending and business activity 0 0 0 21 0 9 33 68
The role of accounting in the German financial system 1 3 5 1,914 4 10 39 7,361
Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany 0 0 3 603 0 1 13 2,754
What are the wider supervisory implications of the Wirecard case? 1 1 1 1 3 3 3 3
Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation 0 1 2 22 16 37 67 115
Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation 0 0 0 2 4 6 30 54
Total Working Papers 9 29 143 7,878 97 271 979 28,799


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 4 8 605 14 26 52 1,938
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions 0 0 0 113 0 3 5 294
An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany 0 0 0 6 2 7 13 48
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 1 2 9 42 3 5 25 123
Cost of capital effects and changes in growth expectations around U.S. cross-listings 0 3 15 271 3 18 68 859
Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) 0 1 3 159 1 3 17 551
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 1 1 306 3 13 53 1,248
Different approaches to corporate reporting regulation: How jurisdictions differ and why 0 3 10 17 2 6 23 43
Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value? 1 2 3 62 1 5 10 273
Do Foreigners Invest Less in Poorly Governed Firms? 0 2 7 21 2 6 22 158
Do Foreigners Invest Less in Poorly Governed Firms? 0 4 12 113 8 18 64 502
Earnings management and investor protection: an international comparison 5 19 68 1,109 18 56 252 3,124
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board 2 7 25 210 4 14 67 682
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research 0 0 0 4 0 1 14 34
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 0 1 1 1 1
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 0 0 0 0 0
Information Asymmetry, Information Precision, and the Cost of Capital 2 2 9 122 2 3 28 445
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? 0 5 12 351 2 13 37 900
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 0 2 6 534 1 10 30 1,628
Mandatory IFRS reporting and changes in enforcement 3 8 14 138 6 17 65 484
Political relationships, global financing, and corporate transparency: Evidence from Indonesia 2 11 55 358 8 31 130 937
Reproducibility in Accounting Research: Views of the Research Community 1 4 7 7 1 7 18 18
The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards 0 0 0 66 0 0 1 310
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 7 11 21 107 11 22 50 371
The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession 0 0 1 7 2 4 17 49
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 6 5 9 23 44
The crisis of fair-value accounting: Making sense of the recent debate 6 9 20 1,136 15 36 73 3,118
The economic consequences of increased disclosure 1 5 12 49 5 20 69 233
The role of accrual accounting in restricting dividends to shareholders 0 0 2 147 0 1 11 1,180
Tribute to Dieter Ordelheide 0 1 3 144 1 4 16 637
Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions 0 0 2 128 4 4 14 496
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations 2 6 14 238 5 11 42 824
Total Journal Articles 33 112 339 6,576 130 374 1,310 21,552


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 1 3 13 131
Total Chapters 0 0 0 0 1 3 13 131


Statistics updated 2021-01-03