Selected Bibliography for Hans B. Christensen

Associate Professor of  Accounting

Home page of Hans B. Christensen


Published Works


"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

"Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?" Hans B. Christensen and Valeri V. Nikolaev; Review of Accounting Studies, 2013, 18(3), pp. 734-75.
http://dx.doi.org/10.1007/s11142-013-9232-0

"Why do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to Be Low." Hans B. Christensen; Review of Accounting Studies, 2012, 17(3), pp. 518-25.
http://dx.doi.org/10.1007/s11142-012-9202-y

"Capital Versus Performance Covenants in Debt Contracts." Hans B. Christensen and Valeri V. Nikolaev; Journal of Accounting Research, 2012, 50(1), pp. 75-116.
http://dx.doi.org/10.1111/j.1475-679X.2011.00432.x

"Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting." Hans B. Christensen, Edward Lee and Martin Walker; Journal of Accounting Research, 2009, 47(5), pp. 1167-99.
http://dx.doi.org/10.1111/j.1475-679X.2009.00345.x

"Cross-Sectional Variation in the Economic Consequences of International Accounting Harmonization: The Case of Mandatory IFRS Adoption in the UK." Hans B. Christensen, Edward Lee and Martin Walker; The International Journal of Accounting, 2007, 42(4), pp. 341-79. 
http://dx.doi.org/10.1016/j.intacc.2007.09.007