| 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 |
0 |
2 |
30 |
172 |
| Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement |
0 |
0 |
0 |
72 |
1 |
2 |
28 |
307 |
| Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement |
0 |
0 |
0 |
2 |
1 |
1 |
11 |
20 |
| Conflicts of Interest in Banks: Evidence from Proprietary Trading |
0 |
2 |
2 |
6 |
0 |
2 |
22 |
47 |
| Conflicts of Interest in Banks: Evidence from Proprietary Trading |
0 |
3 |
3 |
3 |
1 |
20 |
20 |
20 |
| Cost of Capital and Cash Flow Effects of U.S. Cross Listings |
0 |
0 |
5 |
244 |
0 |
1 |
33 |
1,036 |
| Determinants and career consequences of early audit partner rotations |
1 |
1 |
2 |
15 |
2 |
3 |
13 |
48 |
| Did Fair-Value Accounting Contribute to the Financial Crisis? |
0 |
0 |
0 |
373 |
4 |
4 |
30 |
1,599 |
| Did fair-value accounting contribute to the financial crisis? |
0 |
0 |
0 |
37 |
0 |
1 |
93 |
393 |
| Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock |
0 |
0 |
1 |
152 |
1 |
3 |
38 |
548 |
| Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals |
0 |
0 |
0 |
18 |
0 |
0 |
12 |
31 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
1 |
1 |
2 |
112 |
2 |
6 |
19 |
504 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
0 |
61 |
0 |
0 |
13 |
273 |
| Do conflict of interests disclosures work? Evidence from citations in medical journals |
0 |
0 |
0 |
22 |
0 |
0 |
20 |
27 |
| Economic Consequences of SEC Disclosure Regulation |
0 |
0 |
0 |
253 |
0 |
1 |
13 |
641 |
| Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research |
0 |
0 |
0 |
23 |
0 |
2 |
17 |
104 |
| Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research |
0 |
0 |
0 |
10 |
0 |
1 |
18 |
99 |
| Going the Extra Mile: Distant Lending and Credit Cycles |
0 |
0 |
1 |
110 |
0 |
1 |
32 |
292 |
| IAS versus US GAAP: A "New Market" Based Comparison |
0 |
0 |
1 |
1,696 |
0 |
0 |
14 |
5,207 |
| Information Asymmetry, Information Precision, and the Cost of Capital |
0 |
0 |
3 |
201 |
0 |
6 |
40 |
679 |
| Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking and Water Quality |
0 |
0 |
0 |
57 |
0 |
1 |
14 |
39 |
| Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality |
0 |
0 |
0 |
1 |
0 |
3 |
21 |
26 |
| Know Your Customer: Relationship Lending and Bank Trading |
0 |
0 |
1 |
6 |
1 |
1 |
25 |
52 |
| Know your customer: Informed trading by banks |
0 |
0 |
0 |
0 |
0 |
1 |
28 |
30 |
| Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review |
1 |
4 |
15 |
122 |
4 |
22 |
117 |
478 |
| On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data |
0 |
0 |
0 |
40 |
0 |
0 |
12 |
107 |
| On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data |
0 |
0 |
0 |
18 |
0 |
0 |
9 |
68 |
| On the economics of audit partner tenure and rotation: Evidence from PCAOB data |
0 |
0 |
0 |
5 |
0 |
1 |
19 |
86 |
| Political Relationships, Global Financing and Corporate Transparency |
0 |
0 |
0 |
235 |
0 |
1 |
15 |
1,090 |
| Political Relationships, Global Financing and Corporate Transparency |
0 |
0 |
0 |
113 |
0 |
0 |
9 |
709 |
| Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime |
0 |
0 |
3 |
41 |
0 |
2 |
17 |
164 |
| Reporting Regulation and Corporate Innovation |
0 |
0 |
1 |
19 |
0 |
5 |
30 |
74 |
| Reporting Regulation and Corporate Innovation |
0 |
0 |
1 |
36 |
1 |
4 |
34 |
141 |
| Reporting regulation and corporate innovation |
0 |
0 |
1 |
22 |
0 |
2 |
35 |
69 |
| The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity |
0 |
0 |
0 |
25 |
0 |
2 |
23 |
55 |
| The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity |
0 |
0 |
0 |
45 |
1 |
8 |
26 |
130 |
| The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards |
0 |
0 |
0 |
353 |
1 |
2 |
10 |
1,786 |
| The Economic Consequences of Increased Disclosure |
1 |
2 |
6 |
821 |
5 |
11 |
40 |
2,337 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
0 |
18 |
1 |
1 |
9 |
101 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
1 |
2 |
11 |
0 |
3 |
24 |
134 |
| The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession |
0 |
0 |
0 |
43 |
0 |
1 |
25 |
156 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
0 |
29 |
0 |
1 |
17 |
319 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
0 |
21 |
0 |
0 |
13 |
246 |
| The crisis of fair value accounting: Making sense of the recent debate |
1 |
1 |
3 |
319 |
2 |
2 |
33 |
1,281 |
| The death of a regulator: Strict supervision, bank lending and business activity |
0 |
0 |
0 |
21 |
1 |
1 |
6 |
138 |
| The role of accounting in the German financial system |
0 |
0 |
0 |
1,927 |
1 |
2 |
17 |
7,460 |
| Towards a design-based approach to accounting research |
0 |
0 |
1 |
15 |
3 |
4 |
22 |
54 |
| Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany |
0 |
0 |
0 |
607 |
1 |
1 |
10 |
2,786 |
| What are the wider supervisory implications of the Wirecard case? |
0 |
1 |
12 |
58 |
0 |
4 |
65 |
225 |
| Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation |
0 |
0 |
2 |
44 |
0 |
5 |
32 |
312 |
| Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation |
0 |
0 |
0 |
3 |
1 |
5 |
31 |
156 |
| Total Working Papers |
5 |
16 |
68 |
8,527 |
35 |
152 |
1,304 |
32,856 |
| 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 |
26 |
675 |
6 |
33 |
151 |
2,324 |
| Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis |
1 |
2 |
11 |
53 |
2 |
9 |
52 |
161 |
| Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions |
0 |
0 |
2 |
140 |
3 |
8 |
28 |
402 |
| An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany |
0 |
0 |
0 |
7 |
0 |
1 |
7 |
65 |
| Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement |
2 |
3 |
12 |
106 |
7 |
12 |
49 |
331 |
| Cost of capital effects and changes in growth expectations around U.S. cross-listings |
0 |
0 |
6 |
340 |
4 |
11 |
54 |
1,107 |
| Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) |
0 |
0 |
0 |
163 |
0 |
5 |
13 |
586 |
| Did Fair-Value Accounting Contribute to the Financial Crisis? |
1 |
1 |
9 |
328 |
1 |
4 |
69 |
1,435 |
| Different approaches to corporate reporting regulation: How jurisdictions differ and why |
2 |
2 |
6 |
44 |
2 |
5 |
23 |
153 |
| 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 |
11 |
302 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
1 |
1 |
147 |
3 |
6 |
18 |
658 |
| Do Foreigners Invest Less in Poorly Governed Firms? |
0 |
0 |
0 |
25 |
0 |
1 |
16 |
206 |
| Earnings management and investor protection: an international comparison |
2 |
5 |
41 |
1,386 |
12 |
24 |
167 |
3,956 |
| Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board |
1 |
3 |
8 |
253 |
6 |
11 |
45 |
837 |
| Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research |
0 |
0 |
1 |
8 |
1 |
3 |
25 |
77 |
| Going the Extra Mile: Distant Lending and Credit Cycles |
0 |
0 |
4 |
14 |
0 |
1 |
25 |
74 |
| IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market |
0 |
0 |
0 |
2 |
0 |
3 |
22 |
44 |
| IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market |
0 |
0 |
0 |
1 |
0 |
1 |
12 |
29 |
| Information Asymmetry, Information Precision, and the Cost of Capital |
0 |
0 |
6 |
155 |
1 |
6 |
56 |
621 |
| International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? |
0 |
0 |
19 |
428 |
2 |
10 |
87 |
1,168 |
| Mandatory CSR and sustainability reporting: economic analysis and literature review |
10 |
33 |
144 |
494 |
56 |
181 |
971 |
2,619 |
| Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences |
1 |
4 |
30 |
624 |
9 |
19 |
151 |
2,024 |
| Mandatory IFRS reporting and changes in enforcement |
1 |
3 |
22 |
286 |
7 |
20 |
100 |
982 |
| Political relationships, global financing, and corporate transparency: Evidence from Indonesia |
0 |
0 |
4 |
498 |
3 |
4 |
23 |
1,319 |
| Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime |
1 |
1 |
1 |
12 |
2 |
5 |
19 |
107 |
| Reporting regulation and corporate innovation |
0 |
1 |
11 |
11 |
4 |
16 |
73 |
75 |
| Reproducibility in Accounting Research: Views of the Research Community |
0 |
0 |
2 |
23 |
2 |
6 |
22 |
95 |
| The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards |
0 |
0 |
1 |
69 |
0 |
0 |
13 |
330 |
| The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research |
9 |
16 |
68 |
295 |
21 |
57 |
318 |
1,127 |
| The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession |
1 |
1 |
1 |
10 |
1 |
2 |
20 |
139 |
| The Twilight Zone: OTC Regulatory Regimes and Market Quality |
0 |
0 |
0 |
11 |
2 |
3 |
14 |
94 |
| The crisis of fair-value accounting: Making sense of the recent debate |
2 |
3 |
15 |
1,230 |
4 |
8 |
71 |
3,492 |
| The death of a regulator: Strict supervision, bank lending, and business activity |
0 |
0 |
1 |
4 |
2 |
6 |
33 |
66 |
| The economic consequences of increased disclosure |
1 |
6 |
17 |
155 |
10 |
33 |
101 |
688 |
| The role of accrual accounting in restricting dividends to shareholders |
0 |
0 |
0 |
149 |
0 |
0 |
13 |
1,244 |
| Towards a design-based approach to accounting research |
0 |
0 |
2 |
12 |
1 |
3 |
12 |
34 |
| Tribute to Dieter Ordelheide |
0 |
1 |
5 |
164 |
0 |
2 |
22 |
721 |
| Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions |
0 |
0 |
3 |
149 |
1 |
2 |
28 |
570 |
| Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation |
0 |
0 |
0 |
0 |
2 |
2 |
2 |
2 |
| Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations |
3 |
4 |
9 |
294 |
7 |
12 |
38 |
1,007 |
| Total Journal Articles |
38 |
94 |
488 |
8,827 |
184 |
536 |
2,974 |
31,271 |
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