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 0 1 2 42 2 4 13 140
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 0 2 72 0 0 4 279
Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement 0 0 1 2 1 1 4 8
Cost of Capital and Cash Flow Effects of U.S. Cross Listings 0 0 1 239 0 2 12 999
Determinants and career consequences of early audit partner rotations 0 0 2 13 1 2 10 34
Did Fair-Value Accounting Contribute to the Financial Crisis? 1 1 2 373 2 3 7 1,567
Did fair-value accounting contribute to the financial crisis? 0 1 1 37 0 6 8 300
Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock 0 0 0 151 0 0 9 509
Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals 0 0 1 18 1 1 2 19
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 0 110 0 0 4 482
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 1 61 0 0 4 260
Do conflict of interests disclosures work? Evidence from citations in medical journals 0 0 0 22 0 0 2 7
Economic Consequences of SEC Disclosure Regulation 0 0 0 253 0 0 0 627
Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research 0 0 0 23 0 1 3 87
Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research 0 0 0 10 0 0 14 80
Going the Extra Mile: Distant Lending and Credit Cycles 0 0 0 108 1 2 6 256
IAS versus US GAAP: A "New Market" Based Comparison 0 0 0 1,695 0 0 0 5,193
Information Asymmetry, Information Precision, and the Cost of Capital 0 0 0 198 0 1 9 639
Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality 0 0 0 57 1 1 1 25
Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality 0 0 1 1 0 0 4 4
Know Your Customer: Informed Trading by Banks 0 0 0 4 0 3 6 24
Know Your Customer: Relationship Lending and Bank Trading 0 0 0 5 0 1 4 26
Know your customer: Informed trading by banks 0 0 0 0 0 1 2 2
Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review 0 0 7 104 4 8 40 347
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 1 2 18 0 1 3 59
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data 0 1 1 40 0 1 4 95
On the economics of audit partner tenure and rotation: Evidence from PCAOB data 0 0 0 5 0 1 5 65
Political Relationships, Global Financing and Corporate Transparency 0 0 0 112 0 0 2 697
Political Relationships, Global Financing and Corporate Transparency 0 0 1 234 1 1 5 1,071
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime 0 0 0 38 0 1 1 144
Reporting Regulation and Corporate Innovation 0 0 3 35 0 0 12 107
Reporting Regulation and Corporate Innovation 0 0 2 16 0 3 15 41
Reporting regulation and corporate innovation 0 1 5 21 0 3 14 34
The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity 0 0 2 25 0 2 13 31
The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity 0 0 1 45 0 0 5 102
The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards 0 0 1 352 0 0 2 1,775
The Economic Consequences of Increased Disclosure 0 1 4 815 1 3 14 2,292
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 18 0 1 4 91
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 43 0 0 2 130
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession 0 0 0 9 0 2 6 109
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 1 20 0 0 2 231
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 29 3 3 18 301
The crisis of fair value accounting: Making sense of the recent debate 1 2 2 315 1 3 9 1,244
The death of a regulator: Strict supervision, bank lending and business activity 0 0 0 21 1 2 10 129
The role of accounting in the German financial system 0 0 1 1,927 0 1 9 7,443
Towards a design-based approach to accounting research 0 0 2 13 3 5 13 30
Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany 0 0 0 607 0 0 5 2,775
What are the wider supervisory implications of the Wirecard case? 0 1 7 42 0 8 28 140
Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation 1 2 2 42 1 3 9 277
Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation 0 0 0 3 1 3 5 121
Total Working Papers 3 12 58 8,443 25 84 383 31,448


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 3 17 647 4 11 51 2,162
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis 0 3 9 42 2 9 25 106
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions 1 1 4 137 2 4 20 370
An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany 0 1 1 7 0 1 1 57
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement 0 1 9 92 2 6 24 276
Cost of capital effects and changes in growth expectations around U.S. cross-listings 1 3 9 329 2 10 29 1,046
Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) 0 0 0 163 0 1 2 573
Did Fair-Value Accounting Contribute to the Financial Crisis? 1 2 4 319 2 4 18 1,361
Different approaches to corporate reporting regulation: How jurisdictions differ and why 0 1 3 38 1 3 13 129
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 0 3 289
Do Foreigners Invest Less in Poorly Governed Firms? 0 0 1 25 0 1 4 189
Do Foreigners Invest Less in Poorly Governed Firms? 0 1 2 146 0 3 15 634
Earnings management and investor protection: an international comparison 4 6 28 1,331 10 24 98 3,751
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board 1 1 6 244 3 5 22 788
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research 0 0 2 7 0 1 5 51
Going the Extra Mile: Distant Lending and Credit Cycles 0 0 1 10 0 1 8 47
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 0 1 1 1 3 15
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market 0 0 2 2 0 0 5 21
Information Asymmetry, Information Precision, and the Cost of Capital 0 0 3 149 0 3 23 564
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? 0 1 11 407 3 8 38 1,069
Mandatory CSR and sustainability reporting: economic analysis and literature review 7 24 75 323 46 154 405 1,489
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 2 4 15 585 7 16 62 1,839
Mandatory IFRS reporting and changes in enforcement 2 5 23 260 8 16 57 866
Political relationships, global financing, and corporate transparency: Evidence from Indonesia 1 3 11 492 6 11 31 1,294
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime 0 0 2 10 1 4 11 84
Reproducibility in Accounting Research: Views of the Research Community 0 0 0 21 0 0 2 69
The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards 0 0 0 67 0 0 0 316
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 4 11 38 220 13 41 138 771
The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession 0 0 0 7 0 1 6 113
The Twilight Zone: OTC Regulatory Regimes and Market Quality 0 0 0 11 0 0 1 80
The crisis of fair-value accounting: Making sense of the recent debate 0 0 3 1,215 0 4 34 3,415
The death of a regulator: Strict supervision, bank lending, and business activity 0 0 2 3 0 2 30 31
The economic consequences of increased disclosure 1 1 12 132 3 7 49 574
The role of accrual accounting in restricting dividends to shareholders 0 0 1 149 0 0 5 1,230
Towards a design-based approach to accounting research 3 3 7 7 4 5 15 16
Tribute to Dieter Ordelheide 0 0 1 159 1 1 8 697
Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions 0 0 2 145 0 3 9 541
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations 0 1 3 285 0 3 12 965
Total Journal Articles 28 76 307 8,249 121 364 1,282 27,888


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 2 3 10 178
Total Chapters 0 0 0 0 2 3 10 178


Statistics updated 2025-07-04