The University of Chicago Library
Selected Bibliographies of GSB Faculty | Christian Leuz


Selected Bibliography for Christian Leuz
Professor of Accounting and the Charles M. Harper Faculty Fellow


"Accounting Information, Disclosure, and the Cost of Capital." Richard Lambert, Christian Leuz and Robert E. Verrecchia; Journal of Accounting Research, 2007, 45(2), pp. 385-420.

http://www.blackwell-synergy.com/doi/abs/10.1111/j.1475-679X.2007.00238.x

"Was the Sarbanes-Oxley Act of 2002 Really This Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions." Christian Leuz; Journal of Accounting and Economics, 2007, 44(1-2), pp. 146-65.

http://dx.doi.org/10.1016/j.jacceco.2007.06.001

"The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms." David C. Burgstahler, Luzi Hail and Christian Leuz; The Accounting Review, 2006, 81(5), pp. 983.

"Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (2006)." Christian Leuz; Journal of Accounting and Economics, 2006, 42(1-2), pp. 285-99.

http://dx.doi.org/10.1016/j.jacceco.2006.04.003

"Political Relationships, Global Financing, and Corporate Transparency: Evidence from Indonesia." Christian Leuz and Felix Oberholzer-Gee; Journal of Financial Economics, 2006, 81(2), pp. 411-39.

http://dx.doi.org/10.1016/j.jfineco.2005.06.006

Do Foreigners Invest Less in Poorly Governed Firms?; Christian Leuz, Karl V. Lins and Francis E. Warnock; National Bureau of Economic Research, Inc, NBER Working Papers: 12222, 2006.

http://www.nber.org/papers/w12222

"International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?" Luzi Hail and Christian Leuz; Journal of Accounting Research, 2006, 44(3), pp. 485-531.

http://dx.doi.org/10.1111/j.1475-679X.2006.00209.x

"Political Relationships, Global Financing, and Corporate Transparency: Evidence from Indonesia." Christian Leuz and Felix Oberholzer-Gee; Journal of Financial Economics, 2006, 81(2), pp. 411-39.

http://dx.doi.org/10.1016/j.jfineco.2005.06.006

"Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board." Brian J. Bushee and Christian Leuz; Journal of Accounting & Economics, 2005, 39(2), pp. 233-64.

http://dx.doi.org/10.1016/j.jacceco.2004.04.002

"Proprietary Versus Non-Proprietary Disclosures: Evidence from Germany," Christian Leuz, in C. Leuz, D. Pfaff and A. G. Hopwood: The Economics and Politics of Accounting : International Perspectives on Research, Trends, Policy, and Practice. Oxford University Press, 2004, pp. 164-97

The Economics and Politics of Accounting : International Perspectives on Research, Trends, Policy, and Practice Christian Leuz, Dieter Pfaff and Anthony G. Hopwood; Oxford: Oxford University Press, 2004

"The Role of Accounting in the German Financial System," Christian Leuz and Jens Wustemann, in J. P. Krahnen and R. H. Schmidt: The German Financial System. Oxford and New York: Oxford University Press, 2004, pp. 450-81

"Auslandslistings Und Offenlegung: Chancen Und Probleme Empirischer Rechnungswesenforschung (Cross Listings and Disclosure)." Christian Leuz; Betriebliche Forschung und Praxis, 2003, 6, pp. 623-36.

"Discussion of ADRs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firm's Information Environment and Increase Market Value?" Christian Leuz; Journal of Accounting Research, 2003, 41(2), pp. 347-62.

http://dx.doi.org/10.1111/1475-679X.00107

"IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market." Christian Leuz; Journal of Accounting Research, 2003, 41(3), pp. 445-72.

http://dx.doi.org/10.1111/1475-679X.00112

"Earnings Management and Investor Protection: An International Comparison." Christian Leuz, Dhananjay Nanda and Peter D. Wysocki; Journal of Financial Economics, 2003, 69(3), pp. 505-27.

http://dx.doi.org/10.1016/S0304-405X(03)00121-1

"Informationstheorie (Information Theory)," Christian Leuz, in H.-U. Küpper and A. Wagenhofer: Handwörterbuch Unternehmensrechnung Und Controlling. Stuttgart: Schäffer-Poeschel, 2002, pp. 732-40

"Comment and Discussion: Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure." Christian Leuz; Brookings-Wharton Papers on Financial Services, 2001, pp. 170-77.

http://muse.jhu.edu/journals/brookings-wharton_papers_on_financial_services/v2001/2001.1leuz.html

"Rechnungslegung Am Neuen Markt - Eine Bestandsaufnahme (Accounting Choices at the New Market of the Frankfurt Stock Exchange)." Anne d'Arcy and Christian Leuz; Der Bertrieb, 2000, 53(February), pp. 385 - 91.

"The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards." Christian Leuz; Schmalenbach Business Review, 2000, 52(2), pp. 182-207.

http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=15097442

"Tribute to Dieter Ordelheide." Christian Leuz and Dieter Pfaff; European Accounting Review, 2000, 9(3), pp. 345-47.

http://www.metapress.com/link.asp?id=rn46auyw73fud3v8

"The Economic Consequences of Increased Disclosure." Christian Leuz and Robert E. Verrecchia; Journal of Accounting Research, 2000, 38(3), pp. 91-124.

http://links.jstor.org/sici?sici=0021-8456%282000%2938%3C91%3ATECOID%3E2.0.CO%3B2-%23

"Kapitalflußrechnung - Grundlagen, International Accounting Standard No. 7 Und Informationsgehalt (Cash Flow Statements - Basics, Information Content and IAS 7)." Christian Leuz and D Ordelheide; Wirtschaftswissenschaftliches Studium, 1998, 27, pp. 176-83.

"An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany." Christian Leuz, Dominic Deller and Michael Stubenrath; Accounting & Business Research, 1998, 28(2), pp. 111-29.

http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=11879429

"The Role of Accrual Accounting in Restricting Dividends to Shareholders." Christian Leuz; European Accounting Review, 1998, 7(4), pp. 579-604.

http://www.metapress.com/link.asp?id=an3ugwbhd6y417qx

Rechnungslegung Und Kreditfinanzierung : Zum Zusammenhang Von Ausschüttungsbegrenzung, Bilanzieller Gewinnermittlung Und Vorsichtiger Rechnungslegung Christian Leuz; Betriebswirtschaftliche Studien, Rechnungs- Und Finanzwesen, Organisation Und Institution,; Bd. 32;; Frankfurt am Main and New York P. Lang, 1996

"Groves-Schemata: Ein Geeignetes Instrument Zur Steuerung Der Ressourcenallokation in Unternehmen? (Groves Mechanisms in Intra-Firm Resource Allocation Problems with Risk-Averse Managers)." Christian Leuz and D Pfaff; Zeitschrift für betriebswirtschaftliche Forschung, 1995, 47(July), pp. 659-90.