Selected Bibliography for Hans B. Christensen

Chookaszian Family Professor of Accounting

Home page of Hans B. Christensen
Hans B. Christensen author profile at Scopus


Published Works

"Financial Shocks to Lenders and the Composition of Financial Covenants." Hans B. Christensen, Daniele Macciocchi, Arthur Morris and Valeri V. Nikolaev; Journal of Accounting and Economics, 2022, 73(1), pp. 101426.

"Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review." Hans B. Christensen, Luzi Hail and Christian Leuz; Review of Accounting Studies, 2021, 26(3), pp. 1176-248.

"The Informational Effects of Tightening Oil and Gas Disclosure Rules." Marc Badia, Miguel Duro, Bjorn N. Jorgensen, Gaizka Ormazabal and Hans B. Christensen; Contemporary Accounting Research, 2020, 37(3), pp. 1720-55.

"The Only Prescription Is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices." Hans B. Christensen, Eric Floyd and Mark Maffett; Management Science, 2020, 66(7), pp. 2861-82.

"Proactive Financial Reporting Enforcement and Shareholder Wealth." Hans B. Christensen, Lisa Yao Liu and Mark Maffett; Journal of Accounting and Economics, 2020, 69(2), pp. 101267.

"Securities Regulation, Household Equity Ownership, and Trust in the Stock Market." Hans B. Christensen, Mark Maffett and Lauren Vollon; Review of Accounting Studies, 2019, 24(3), pp. 824-59.

"The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records." Hans B. Christensen, Eric Floyd, Lisa Yao Liu and Mark Maffett; Journal of Accounting and Economics, 2017, 64(2), pp. 284-304.

"Contracting on GAAP Changes: Large Sample Evidence." Hans B. Christensen and Valeri V. Nikolaev; Journal of Accounting Research, 2017, 55(5), pp. 1021-50.

"The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession." Matthew J. Bloomfield, Ulf Bruggemann, Hans B. Christensen and Christian Leuz; Journal of Accounting Research, 2017, 55(1), pp. 35-78.

"Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective." Hans B. Christensen, Valeri V. Nikolaev and Regina Wittenberg-Moerman; Journal of Accounting Research, 2016, 54(2), pp. 397-435.

"Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement." Hans B. Christensen, Luzi Hail and Christian Leuz; Review of Financial Studies, 2016, 29(11), pp. 2885-924.

"Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?" Hans B. Christensen, Edward Lee, Martin Walker and Cheng Zeng; European Accounting Review, 2015, 24(1), pp. 31-61.

"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.

"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.

"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.

"Capital Versus Performance Covenants in Debt Contracts." Hans B. Christensen and Valeri V. Nikolaev; Journal of Accounting Research, 2012, 50(1), pp. 75-116.

"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.

"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.