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 2 3 12 37 3 6 37 105
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 3 69 0 0 9 269
Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement 0 0 0 0 1 1 1 1
Cost of Capital and Cash Flow Effects of U.S. Cross Listings 1 1 6 211 2 7 41 904
Determinants and career consequences of early audit partner rotations 0 0 8 8 1 2 11 11
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 0 0 370 0 5 25 1,526
Did fair-value accounting contribute to the financial crisis? 0 0 0 34 0 4 22 255
Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock 0 2 17 144 0 3 25 470
Do Foreigners Invest Less in Poorly Governed Firms? 1 1 3 104 1 1 4 468
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 57 0 1 4 249
Economic Consequences of SEC Disclosure Regulation 0 0 0 252 0 0 0 624
Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research 1 2 4 21 1 3 7 77
Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research 0 0 0 10 0 1 3 50
Going the Extra Mile: Distant Lending and Credit Cycles 0 0 6 107 0 2 16 243
IAS versus US GAAP: A "New Market" Based Comparison 0 0 0 1,695 0 0 0 5,190
Information Asymmetry, Information Precision, and the Cost of Capital 1 1 2 196 1 1 9 618
Know Your Customer: Informed Trading by Banks 4 4 4 4 7 7 7 7
Know Your Customer: Relationship Lending and Bank Trading 0 0 4 4 0 0 15 15
Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review 1 2 10 72 8 13 52 240
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 0 1 16 0 2 4 56
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 0 2 38 1 1 6 85
On the economics of audit partner tenure and rotation: Evidence from PCAOB data 0 0 0 5 0 0 6 56
Political Relationships, Global Financing and Corporate Transparency 0 0 1 109 1 1 23 687
Political Relationships, Global Financing and Corporate Transparency 0 0 1 230 0 0 10 1,052
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime 0 0 1 35 0 0 4 134
Reporting Regulation and Corporate Innovation 0 0 0 28 1 4 8 70
Reporting Regulation and Corporate Innovation 0 0 10 10 0 1 8 8
Reporting regulation and corporate innovation 0 0 10 10 2 5 7 7
The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity 0 0 23 23 0 0 13 13
The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity 0 0 1 44 0 2 7 90
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 2 3 806 1 3 19 2,259
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 1 42 0 0 2 126
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 18 0 1 3 84
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 1 9 0 0 4 98
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 1 1 19 0 1 3 229
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 3 29 1 1 13 279
The crisis of fair value accounting: Making sense of the recent debate 0 1 5 309 1 6 37 1,185
The death of a regulator: Strict supervision, bank lending and business activity 0 0 0 21 1 3 17 100
The role of accounting in the German financial system 0 0 2 1,921 1 4 16 7,417
Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany 0 0 1 605 0 1 5 2,763
What are the wider supervisory implications of the Wirecard case? 1 1 5 28 3 5 17 70
Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation 1 2 5 36 3 11 46 243
Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation 0 0 1 3 0 3 8 94
Total Working Papers 13 23 157 8,140 41 112 576 30,298


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 9 620 0 9 39 2,065
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis 2 3 13 14 3 6 26 32
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions 0 0 1 117 0 1 6 319
An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany 0 0 0 6 0 0 3 56
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 13 65 0 3 39 197
Cost of capital effects and changes in growth expectations around U.S. cross-listings 1 2 11 296 3 8 34 944
Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) 0 0 0 161 0 0 5 566
Did Fair-Value Accounting Contribute to the Financial Crisis? 0 1 4 310 0 2 27 1,304
Different approaches to corporate reporting regulation: How jurisdictions differ and why 0 0 2 25 0 2 13 79
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 5 283
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 21 0 3 4 173
Do Foreigners Invest Less in Poorly Governed Firms? 0 1 9 134 2 6 33 588
Earnings management and investor protection: an international comparison 7 9 58 1,213 13 23 153 3,435
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board 0 0 11 227 0 3 19 736
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research 0 0 0 5 0 1 3 41
Going the Extra Mile: Distant Lending and Credit Cycles 0 1 3 3 2 4 13 13
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 0 0 1 6 10
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 1 2 2 4 11
Information Asymmetry, Information Precision, and the Cost of Capital 1 2 6 133 4 8 22 486
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? 1 4 12 373 2 8 43 981
Mandatory CSR and sustainability reporting: economic analysis and literature review 6 21 85 88 30 93 302 307
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 0 1 6 551 4 9 34 1,706
Mandatory IFRS reporting and changes in enforcement 1 10 29 191 3 25 76 627
Political relationships, global financing, and corporate transparency: Evidence from Indonesia 2 7 46 446 4 27 112 1,163
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime 0 0 2 3 0 3 16 46
Reproducibility in Accounting Research: Views of the Research Community 0 0 5 16 1 2 16 55
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 6 9 20 137 12 20 55 477
The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession 0 0 0 7 0 1 12 98
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 10 0 0 2 75
The crisis of fair-value accounting: Making sense of the recent debate 0 2 20 1,187 2 10 66 3,284
The economic consequences of increased disclosure 1 3 17 98 5 21 82 410
The role of accrual accounting in restricting dividends to shareholders 0 0 0 148 0 1 2 1,222
Tribute to Dieter Ordelheide 1 1 3 155 1 4 13 669
Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions 0 1 4 135 2 4 8 512
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations 1 3 11 258 6 14 41 897
Total Journal Articles 30 83 400 7,282 101 325 1,335 24,178


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 2 9 155
Total Chapters 0 0 0 0 1 2 9 155


Statistics updated 2022-11-05