Christian Leuz - Publications

Affiliations: 
Business University of Chicago, Chicago, IL 
Area:
Accounting Business Administration, Finance

44 high-probability publications. We are testing a new system for linking publications to authors. You can help! If you notice any inaccuracies, please sign in and mark papers as correct or incorrect matches. If you identify any major omissions or other inaccuracies in the publication list, please let us know.

Year Citation  Score
2023 Greenstone M, Leuz C, Breuer P. Mandatory disclosure would reveal corporate carbon damages. Science (New York, N.Y.). 381: 837-840. PMID 37616341 DOI: 10.1126/science.add6815  0.316
2020 Gipper B, Hail L, Leuz C. On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data The Accounting Review. 0-0. DOI: 10.2308/Tar-2018-0347  0.444
2020 Hail L, Lang MH, Leuz C. Reproducibility in Accounting Research: Views of the Research Community Journal of Accounting Research. 58: 519-543. DOI: 10.1111/1475-679X.12305  0.31
2020 Gipper B, Leuz C, Maffett MG. Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime Review of Financial Studies. 33: 4532-4579. DOI: 10.1093/Rfs/Hhz149  0.508
2019 Breuer M, Leuz C, Vanhaverbeke S. Mandated Financial Reporting and Corporate Innovation National Bureau of Economic Research. DOI: 10.2139/Ssrn.3449813  0.528
2019 Christensen HB, Hail L, Leuz C. Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review National Bureau of Economic Research. DOI: 10.2139/Ssrn.3427748  0.51
2018 Granja J, Leuz C, Rajan RG. Going the Extra Mile: Distant Lending and Credit Cycles National Bureau of Economic Research. DOI: 10.2139/Ssrn.3271079  0.392
2018 Leuz C. Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research Accounting and Business Research. 48: 582-608. DOI: 10.2139/Ssrn.3161401  0.426
2018 Brüggemann U, Kaul A, Leuz C, Werner IM. The Twilight Zone: OTC Regulatory Regimes and Market Quality Review of Financial Studies. 31: 898-942. DOI: 10.2139/Ssrn.2290492  0.538
2017 Bloomfield MJ, Brüggemann U, Christensen HB, Leuz C. The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession: REGULATORY HARMONIZATION AND LABOR MIGRATION Journal of Accounting Research. 55: 35-78. DOI: 10.1111/1475-679X.12155  0.351
2016 Gipper B, Leuz C, Maffett MG. Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime National Bureau of Economic Research. DOI: 10.2139/Ssrn.2641211  0.473
2016 Bloomfield MJ, Brüggemann U, Christensen HB, Leuz C. The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession Journal of Accounting Research. 55: 35-78. DOI: 10.2139/Ssrn.2551569  0.418
2016 Christensen HB, Hail L, Leuz C. Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement National Bureau of Economic Research. DOI: 10.2139/Ssrn.1745105  0.518
2016 Leuz C, Wysocki PD. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research: DISCLOSURE AND FINANCIAL REPORTING REGULATION Journal of Accounting Research. 54: 525-622. DOI: 10.1111/1475-679X.12115  0.467
2016 Christensen HB, Hail L, Leuz C. Capital-market effects of securities regulation: Prior conditions, implementation, and enforcement Review of Financial Studies. 29: 2885-2924. DOI: 10.1093/Rfs/Hhw055  0.515
2015 Leuz C, Wysocki PD. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research Journal of Accounting Research. 54: 525-622. DOI: 10.2139/Ssrn.2733831  0.542
2013 Daske H, Hail L, Leuz C, Verdi RS. Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions Journal of Accounting Research. 51: 495-547. DOI: 10.1111/1475-679X.12005  0.521
2013 Christensen HB, Hail L, Leuz C. Mandatory IFRS Reporting and Changes in Enforcement Journal of Accounting and Economics. 56: 147-177. DOI: 10.1016/J.Jacceco.2013.10.007  0.467
2012 Lambert RA, Leuz C, Verrecchia RE. Information Asymmetry, Information Precision, and the Cost of Capital Review of Finance. 16: 1-29. DOI: 10.1093/Rof/Rfr014  0.469
2010 Hail L, Leuz C, Wysocki PD. Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards Accounting Horizons. 24: 567-588. DOI: 10.2308/Acch.2010.24.4.567  0.39
2010 Hail L, Leuz C, Wysocki PD. Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis Accounting Horizons. 24: 355-394. DOI: 10.2308/Acch.2010.24.3.355  0.487
2010 Leuz C, Lins KV, Warnock FE. Do foreigners invest less in poorly governed firms Review of Financial Studies. 23: 3245-3285. DOI: 10.2139/Ssrn.677642  0.556
2010 Leuz C. Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why Accounting and Business Research. 40: 229-256. DOI: 10.2139/Ssrn.1581472  0.443
2010 Laux C, Leuz C. Did Fair-Value Accounting Contribute to the Financial Crisis? Journal of Economic Perspectives. 24: 93-118. DOI: 10.2139/Ssrn.1487905  0.481
2009 Leuz C, Schrand CM. Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock National Bureau of Economic Research. DOI: 10.2139/Ssrn.1319646  0.502
2009 Hail L, Leuz C. Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings Journal of Financial Economics. 93: 428-454. DOI: 10.1016/J.Jfineco.2008.09.006  0.531
2009 Laux C, Leuz C. The crisis of fair-value accounting: Making sense of the recent debate Accounting Organizations and Society. 34: 826-834. DOI: 10.1016/J.Aos.2009.04.003  0.455
2008 Lambert RA, Leuz C, Verrecchia RE. Information Asymmetry, Information Precision, and the Cost of Capital National Bureau of Economic Research. DOI: 10.2139/Ssrn.1113649  0.483
2008 Daske H, Hail L, Leuz C, Verdi RS. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences Journal of Accounting Research. 46: 1085-1142. DOI: 10.1111/J.1475-679X.2008.00306.X  0.601
2008 Leuz C, Triantis AJ, Wang TY. Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations Journal of Accounting and Economics. 45: 181-208. DOI: 10.1016/J.Jacceco.2008.01.001  0.549
2007 Lambert RA, Leuz C, Verrecchia RE. Accounting Information, Disclosure, and the Cost of Capital Journal of Accounting Research. 45: 385-420. DOI: 10.1111/J.1475-679X.2007.00238.X  0.496
2007 Leuz C. Was the Sarbanes-Oxley Act of 2002 Really this Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions Journal of Accounting and Economics. 44: 146-165. DOI: 10.1016/J.Jacceco.2007.06.001  0.547
2006 Burgstahler DC, Hail L, Leuz C. The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms The Accounting Review. 81: 983-1016. DOI: 10.2308/Accr.2006.81.5.983  0.561
2006 Hail L, Leuz C. International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?: international cost of equity capital Journal of Accounting Research. 44: 485-531. DOI: 10.1111/J.1475-679X.2006.00209.X  0.438
2006 Leuz C, Oberholzer-Gee F. Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia Journal of Financial Economics. 81: 411-439. DOI: 10.1016/J.Jfineco.2005.06.006  0.485
2006 Leuz C. Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) Journal of Accounting and Economics. 42: 285-299. DOI: 10.1016/J.Jacceco.2006.04.003  0.494
2005 Hail L, Leuz C. International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? Journal of Accounting Research. 44: 485-531. DOI: 10.2139/Ssrn.641981  0.553
2005 Bushee BJ, Leuz C. Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board Journal of Accounting and Economics. 39: 233-264. DOI: 10.1016/J.Jacceco.2004.04.002  0.563
2003 Leuz C. Discussion of ADRs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firm's Information Environment and Increase Market Value? Journal of Accounting Research. 41: 347-362. DOI: 10.2139/Ssrn.357001  0.47
2003 Leuz C. IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market Journal of Accounting Research. 41: 445-472. DOI: 10.1111/1475-679X.00112  0.534
2003 Leuz C, Nanda D, Wysocki PD. Earnings Management and Investor Protection: An International Comparison Journal of Financial Economics. 69: 505-527. DOI: 10.1016/S0304-405X(03)00121-1  0.45
2000 Leuz C, Verrecchia RE. The Economic Consequences of Increased Disclosure Journal of Accounting Research. 38: 91-124. DOI: 10.2139/Ssrn.171975  0.559
1998 Leuz C. The role of accrual accounting in restricting dividends to shareholders European Accounting Review. 7: 579-604. DOI: 10.1080/096381898336204  0.387
1998 Leuz C, Deller D, Stubenrath M. An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany Accounting and Business Research. 28: 111-129. DOI: 10.1080/00014788.1998.9728903  0.486
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