Christian Leuz

Names

Identifer

Contact

Affiliations

• CESifo (weight: 1%)
  • EDIRC entry
  • location:
• Center for Financial Studies (weight: 1%)
  • EDIRC entry
  • location:
• European Corporate Governance Institute (ECGI) (weight: 1%)
  • EDIRC entry
  • location:
• Centre for Economic Policy Research (CEPR) (weight: 2%)
  • EDIRC entry
  • location:
• Leibniz-Institut für Finanzmarktforschung SAFE (Sustainable Architecture for Finance in Europe) (weight: 2%)
  • EDIRC entry
  • location:
• National Bureau of Economic Research (NBER) (weight: 8%)
  • EDIRC entry
  • location:
• University of Chicago / Booth School of Business (weight: 85%)
  • EDIRC entry
  • location:

Research profile

author of:

• Did Fair-Value Accounting Contribute to the Financial Crisis? (RePEc:aea:jecper:v:24:y:2010:i:1:p:93-118)
  by Christian Laux & Christian Leuz
• Going the Extra Mile: Distant Lending and Credit Cycles (RePEc:bla:jfinan:v:77:y:2022:i:2:p:1259-1324)
  by João Granja & Christian Leuz & Raghuram G. Rajan
• Journal of Accounting Research (RePEc:bla:joares)
  from Wiley Blackwell as editor
• The economic consequences of increased disclosure (RePEc:bla:joares:v:38:y:2000:i::p:91-124)
  by Leuz, C & Verrecchia, RE
• Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value? (RePEc:bla:joares:v:41:y:2003:i:2:p:347-362)
  by Christian Leuz
• IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (RePEc:bla:joares:v:41:y:2003:i:3:p:445-472:a)
  by Christian Leuz
• IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (RePEc:bla:joares:v:41:y:2003:i:3:p:445-472:b)
  by Christian Leuz
• International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (RePEc:bla:joares:v:44:y:2006:i:3:p:485-531)
  by Luzi Hail & Christian Leuz
• Accounting Information, Disclosure, and the Cost of Capital (RePEc:bla:joares:v:45:y:2007:i:2:p:385-420)
  by Richard Lambert & Christian Leuz & Robert E. Verrecchia
• Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142)
  by Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi
• Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (RePEc:bla:joares:v:51:y:2013:i:3:p:495-547)
  by Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi
• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (RePEc:bla:joares:v:54:y:2016:i:2:p:525-622)
  by Christian Leuz & Peter D. Wysocki
• The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession (RePEc:bla:joares:v:55:y:2017:i:1:p:35-78)
  by Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz
• Reproducibility in Accounting Research: Views of the Research Community (RePEc:bla:joares:v:58:y:2020:i:2:p:519-543)
  by Luzi Hail & Mark Lang & Christian Leuz
• The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession (RePEc:ces:ceswps:_5661)
  by Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz
• Unknown item RePEc:cfs:cfswop:wp200316 (paper)
• Political Relationships, Global Financing and Corporate Transparency (RePEc:cra:wpaper:2003-03)
  by Christian Leuz & Felix Oberholzer-Gee
• The Twilight Zone: OTC Regulatory Regimes and Market Quality (RePEc:ecl:ohidic:2013-09)
  by Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M.
• On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data (RePEc:ecl:stabus:repec:ecl:stabus:3588)
  by Gipper, Brandon & Hail, Luzi & Leuz, Christian
• Cost of Capital and Cash Flow Effects of U.S. Cross Listings (RePEc:ecl:upafin:05-2)
  by Hail, Luzi & Leuz, Christian
• Do Foreigners Invest Less in Poorly Governed Firms? (RePEc:ecl:upafin:07-2)
  by Leuz, Christian & Lins, Karl V. & Warnock, Francis E.
• The crisis of fair-value accounting: Making sense of the recent debate (RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:826-834)
  by Laux, Christian & Leuz, Christian
• Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board (RePEc:eee:jaecon:v:39:y:2005:i:2:p:233-264)
  by Bushee, Brian J. & Leuz, Christian
• Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) (RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:285-299)
  by Leuz, Christian
• Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions (RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:146-165)
  by Leuz, Christian
• Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations (RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:181-208)
  by Leuz, Christian & Triantis, Alexander & Yue Wang, Tracy
• Mandatory IFRS reporting and changes in enforcement (RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177)
  by Christensen, Hans B. & Hail, Luzi & Leuz, Christian
• Towards a design-based approach to accounting research (RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000738)
  by Leuz, Christian
• Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis (RePEc:eee:jfinec:v:141:y:2021:i:3:p:1188-1217)
  by Bischof, Jannis & Laux, Christian & Leuz, Christian
• The death of a regulator: Strict supervision, bank lending, and business activity (RePEc:eee:jfinec:v:158:y:2024:i:c:s0304405x24000941)
  by Granja, João & Leuz, Christian
• Earnings management and investor protection: an international comparison (RePEc:eee:jfinec:v:69:y:2003:i:3:p:505-527)
  by Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D.
• Political relationships, global financing, and corporate transparency: Evidence from Indonesia (RePEc:eee:jfinec:v:81:y:2006:i:2:p:411-439)
  by Leuz, Christian & Oberholzer-Gee, Felix
• Cost of capital effects and changes in growth expectations around U.S. cross-listings (RePEc:eee:jfinec:v:93:y:2009:i:3:p:428-454)
  by Hail, Luzi & Leuz, Christian
• Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany (RePEc:fra:franaf:21)
  by Christian Leuz
• The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards (RePEc:fra:franaf:40)
  by Christian Leuz
• The Economic Consequences of Increased Disclosure (RePEc:fra:franaf:41)
  by Robert E. Verrecchia & Christian Leuz
• IAS versus US GAAP: A "New Market" Based Comparison (RePEc:fra:franaf:48)
  by Christian Leuz
• Do Foreigners Invest Less in Poorly Governed Firms? (RePEc:nbr:nberch:12192)
  by Christian Leuz & Karl V. Lins & Francis E. Warnock
• Do Foreigners Invest Less in Poorly Governed Firms? (RePEc:nbr:nberwo:12222)
  by Christian Leuz & Karl V. Lins & Francis E. Warnock
• Information Asymmetry, Information Precision, and the Cost of Capital (RePEc:nbr:nberwo:14881)
  by Richard A. Lambert & Christian Leuz & Robert E. Verrecchia
• Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock (RePEc:nbr:nberwo:14897)
  by Christian Leuz & Catherine Schrand
• Did Fair-Value Accounting Contribute to the Financial Crisis? (RePEc:nbr:nberwo:15515)
  by Christian Laux & Christian Leuz
• Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (RePEc:nbr:nberwo:16737)
  by Hans B. Christensen & Luzi Hail & Christian Leuz
• The Twilight Zone: OTC Regulatory Regimes and Market Quality (RePEc:nbr:nberwo:19358)
  by Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner
• The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession (RePEc:nbr:nberwo:20888)
  by Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz
• Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime (RePEc:nbr:nberwo:21530)
  by Brandon Gipper & Christian Leuz & Mark Maffett
• On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data (RePEc:nbr:nberwo:24018)
  by Brandon Gipper & Luzi Hail & Christian Leuz
• Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation (RePEc:nbr:nberwo:24083)
  by Christian Leuz & Steffen Meyer & Maximilian Muhn & Eugene Soltes & Andreas Hackethal
• The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity (RePEc:nbr:nberwo:24168)
  by João Granja & Christian Leuz
• Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research (RePEc:nbr:nberwo:24535)
  by Christian Leuz
• Going the Extra Mile: Distant Lending and Credit Cycles (RePEc:nbr:nberwo:25196)
  by João Granja & Christian Leuz & Raghuram Rajan
• Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review (RePEc:nbr:nberwo:26169)
  by Hans B. Christensen & Luzi Hail & Christian Leuz
• Reporting Regulation and Corporate Innovation (RePEc:nbr:nberwo:26291)
  by Matthias Breuer & Christian Leuz & Steven Vanhaverbeke
• Know Your Customer: Informed Trading by Banks (RePEc:nbr:nberwo:30521)
  by Rainer Haselmann & Christian Leuz & Sebastian Schreiber
• Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality (RePEc:nbr:nberwo:30842)
  by Pietro Bonetti & Christian Leuz & Giovanna Michelon
• Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals (RePEc:nbr:nberwo:30927)
  by Christian Leuz & Anup Malani & Maximilian Muhn & Laszlo Jakab
• Information Asymmetry, Information Precision, and the Cost of Capital (RePEc:oup:revfin:v:16:y:2011:i:1:p:1-29)
  by Richard A. Lambert & Christian Leuz & Robert E. Verrecchia
• Do Foreigners Invest Less in Poorly Governed Firms? (RePEc:oup:rfinst:v:22:y:2009:i:8:p:3245-3285)
  by Christian Leuz & Karl V. Lins & Francis E. Warnock
• Do Foreigners Invest Less in Poorly Governed Firms? (RePEc:oup:rfinst:v:23:y:2010:i:3:p:3245-3285)
  by Christian Leuz & Karl V. Lins & Francis E. Warnock
• Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (RePEc:oup:rfinst:v:29:y:2016:i:11:p:2885-2924.)
  by Hans B. Christensen & Luzi Hail & Christian Leuz
• The Twilight Zone: OTC Regulatory Regimes and Market Quality (RePEc:oup:rfinst:v:31:y:2018:i:3:p:898-942.)
  by Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner
• Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime (RePEc:oup:rfinst:v:33:y:2020:i:10:p:4532-4579.)
  by Brandon Gipper & Christian Leuz & Mark Maffett
• The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice (RePEc:oxp:obooks:9780199260621)
  by None
• The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice (RePEc:oxp:obooks:9780199286782)
  by None
• The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards (RePEc:sbr:abstra:v:52:y:2000:i:2:p:182-207)
  by Christian Leuz
• Mandatory CSR and sustainability reporting: economic analysis and literature review (RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5)
  by Hans B. Christensen & Luzi Hail & Christian Leuz
• An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany (RePEc:taf:acctbr:v:28:y:1997:i:2:p:111-129)
  by Christian Leuz & Dominic Deller & Michael Stubenrath
• Different approaches to corporate reporting regulation: How jurisdictions differ and why (RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256)
  by Christian Leuz
• Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research (RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608)
  by Christian Leuz
• The role of accrual accounting in restricting dividends to shareholders (RePEc:taf:euract:v:7:y:1998:i:4:p:579-604)
  by Christian Leuz
• Tribute to Dieter Ordelheide (RePEc:taf:euract:v:9:y:2000:i:3:p:345-347)
  by Christian Leuz & Dieter Pfaff
• Economic Consequences of SEC Disclosure Regulation (RePEc:wop:pennin:02-24)
  by Brian J. Bushee & Christian Leuz
• Political Relationships, Global Financing and Corporate Transparency (RePEc:wop:pennin:03-16)
  by Christian Leuz & Felix Oberholzer-Gee
• Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement (RePEc:zbw:cbscwp:241)
  by Christensen, Hans B. & Hail, Luzi & Leuz, Christian
• The role of accounting in the German financial system (RePEc:zbw:cfswop:200316)
  by Leuz, Christian & Wüstemann, Jens
• The crisis of fair value accounting: Making sense of the recent debate (RePEc:zbw:cfswop:200909)
  by Laux, Christian & Leuz, Christian
• Did fair-value accounting contribute to the financial crisis? (RePEc:zbw:cfswop:200922)
  by Laux, Christian & Leuz, Christian
• Know your customer: Informed trading by banks (RePEc:zbw:cfswop:285369)
  by Haselmann, Rainer & Leuz, Christian & Schreiber, Sebastian
• Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality (RePEc:zbw:cfswop:304316)
  by Bonetti, Pietro & Leuz, Christian & Michelon, Giovanna
• On the economics of audit partner tenure and rotation: Evidence from PCAOB data (RePEc:zbw:cfswop:608)
  by Gipper, Brandon & Hail, Luzi & Leuz, Christian
• Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation (RePEc:zbw:cfswop:609)
  by Leuz, Christian & Meyer, Steffen & Muhn, Maximilian & Soltes, Eugene & Hackethal, Andreas
• The death of a regulator: Strict supervision, bank lending and business activity (RePEc:zbw:cfswop:610)
  by Leuz, Christian & Granja, João
• Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research (RePEc:zbw:cfswop:611)
  by Leuz, Christian
• Reporting regulation and corporate innovation (RePEc:zbw:cfswop:675)
  by Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven
• Determinants and career consequences of early audit partner rotations (RePEc:zbw:cfswop:676)
  by Gipper, Brandon & Hail, Luzi & Leuz, Christian
• Do conflict of interests disclosures work? Evidence from citations in medical journals (RePEc:zbw:cfswop:702)
  by Leuz, Christian & Malani, Anup & Muhn, Maximilian & Jakab, László
• Towards a design-based approach to accounting research (RePEc:zbw:cfswop:703)
  by Leuz, Christian
• Know Your Customer: Relationship Lending and Bank Trading (RePEc:zbw:lawfin:22)
  by Haselmann, Rainer & Leuz, Christian & Schreiber, Sebastian
• The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity (RePEc:zbw:lawfin:4)
  by Granja, João & Leuz, Christian
• Reporting Regulation and Corporate Innovation (RePEc:zbw:lawfin:8)
  by Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven
• What are the wider supervisory implications of the Wirecard case? (RePEc:zbw:safewh:74)
  by Langenbucher, Katja & Leuz, Christian & Krahnen, Jan Pieter & Pelizzon, Loriana
• Accounting for financial stability: Lessons from the financial crisis and future challenges (RePEc:zbw:safewp:283)
  by Bischof, Jannis & Laux, Christian & Leuz, Christian
• The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession (RePEc:zbw:vfsc15:112850)
  by Brüggemann, Ulf & Bloomfield, Matthew J. & Christensen, Hans B. & Leuz, Christian