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Selected Bibliography for Christian Leuz
Joseph Sondheimer Professor of International Economics, Finance and Accounting



Accessing Articles
Published Works | Working Papers

Published Works  

"Adopting a Label: Heterogeneity in the Economic Consequences around IAS/IFRS Adoptions." Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi; Journal of Accounting Research, 2013, 51(3), pp. 495-547.
http://dx.doi.org/10.1111/1475-679X.12005

"Mandatory IFRS Reporting and Changes in Enforcement." Hans B. Christensen, Luzi Hail and Christian Leuz; Journal of Accounting and Economics, 2013, 56(2–3, Supplement 1), pp. 147-77.
http://dx.doi.org/10.1016/j.jacceco.2013.10.007

"Information Asymmetry, Information Precision, and the Cost of Capital." Richard A. Lambert, Christian Leuz and Robert E. Verrecchia; Review of Finance, 2012, 16(1), pp. 1-29.
http://dx.doi.org/10.1093/rof/rfr014

"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." Luzi Hail, Christian Leuz and Peter Wysocki; Accounting Horizons, 2010, 24(4), pp. 567.
http://dx.doi.org/10.2308/acch.2010.24.4.567

"Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis." Luzi Hail, Christian Leuz and Peter Wysocki; Accounting Horizons, 2010, 24(3), pp. 355.
http://dx.doi.org/10.2308/acch.2010.24.3.355

"Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why." Christian Leuz; Accounting and Business Research, 2010, 40(3), pp. 229 - 56.
http://dx.doi.org/10.1080/00014788.2010.9663398

"Did Fair-Value Accounting Contribute to the Financial Crisis?" Christian Laux and Christian Leuz; Journal of Economic Perspectives, 2010, 24(1), pp. 93-118.
http://dx.doi.org/10.1257/jep.24.1.93

"Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings." Luzi Hail and Christian Leuz; Journal of Financial Economics, 2009, 93(3), pp. 428-54.
http://dx.doi.org/10.1016/j.jfineco.2008.09.006

"Do Foreigners Invest Less in Poorly Governed Firms?" Christian Leuz, Karl V. Lins and Francis E. Warnock; Review of Financial Studies, 2009, 22(8), pp. 3245-85.
http://dx.doi.org/10.1093/rfs/hhn089

"The Crisis of Fair-Value Accounting: Making Sense of the Recent Debate." Christian Laux and Christian Leuz; Accounting, Organizations and Society, 2009, 34(6-7), pp. 826-34.
http://dx.doi.org/10.1016/j.aos.2009.04.003

"Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences." Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi; Journal of Accounting Research, 2008, 46(5), pp. 1085-142.
http://dx.doi.org/10.1111/j.1475-679X.2008.00306.x

"Why do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations." Christian Leuz, Alexander Triantis and Tracy Yue Wang; Journal of Accounting and Economics, 2008, 45(2-3), pp. 181-208.
http://dx.doi.org/10.1016/j.jacceco.2008.01.001

"Sarbanes-Oxley: Was It Worth It?" Christian Leuz, Anthony Nasharr, Kristofer Swanson and Barry Chatz; DePaul Business & Commercial Law Journal, 2007, 5(4), pp. 643-66.
http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=28679676

"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://dx.doi.org/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. 983-1016.
http://dx.doi.org/10.2308/accr.2006.81.5.983

"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

"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

"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

"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

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

"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

"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

"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

"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

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

"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

"The Economic Consequences of Increased Disclosure." Christian Leuz and Robert E. Verrecchia; Journal of Accounting Research, 2000, 38(3), pp. 91-124.
http://www.jstor.org/stable/2672910

"Tribute to Dieter Ordelheide." Christian Leuz and Dieter Pfaff; European Accounting Review, 2000, 9(3), pp. 345-47.
http://dx.doi.org/10.1080/09638180020017104

"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

"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 Role of Accrual Accounting in Restricting Dividends to Shareholders." Christian Leuz; European Accounting Review, 1998, 7(4), pp. 579-604.
http://dx.doi.org/10.1080/096381898336204

"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

"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.

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.

Working Papers  

Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement; Hans B. Christensen, Luzi Hail and Christian Leuz; NBER Working Paper Series No. 16737; Cambridge: National Bureau of Economic Research 2011.
http://www.nber.org/papers/w16737

Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock; Christian Leuz and Catherine Schrand; NBER Working Paper Series No. 14897; Cambridge: National Bureau of Economic Research, 2009.
http://www.nber.org/papers/w14897

Information Asymmetry, Information Precision, and the Cost of Capital; Richard A. Lambert, Christian Leuz and Robert E. Verrecchia; NBER Working Paper Series No. 14881; Cambridge: National Bureau of Economic Research 2009.
http://www.nber.org/papers/w14881

Did Fair-Value Accounting Contribute to the Financial Crisis?; Christian Laux and Christian Leuz; NBER Working Paper Series No. 15515; Cambridge: National Bureau of Economic Research, 2009.
http://www.nber.org/papers/w15515

Do Foreigners Invest Less in Poorly Governed Firms?; Christian Leuz, Karl V. Lins and Francis E. Warnock; NBER Working Papers no: 12222; Cambridge: National Bureau of Economic Research, 2006.
http://www.nber.org/papers/w12222

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