| 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 |
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