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Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Review of accounting studies 26 (2021) 3, pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
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Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low
Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-525
Persistent link: https://www.econbiz.de/10009616262
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Securities regulation, household equity ownership, and trust in the stock market
Christensen, Hans B.; Maffett, Mark; Vollon, Lauren - In: Review of accounting studies 24 (2019) 3, pp. 824-859
Persistent link: https://www.econbiz.de/10012099027
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A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.; Nikolaev, Valeri V. - In: Review of accounting studies 18 (2013) 3, pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
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Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.; Nikolaev, Valeri V. - In: Review of accounting studies 18 (2013) 3, pp. 734-775
Persistent link: https://www.econbiz.de/10010166351
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Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low
Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-526
Persistent link: https://www.econbiz.de/10010002925
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Equity cross-listings in the U.S. and the price of debt
Ball, Ryan T.; Hail, Luzi; Vasvari, Florin P. - In: Review of accounting studies 23 (2018) 2, pp. 385-421
Persistent link: https://www.econbiz.de/10011856544
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Discussion of investor protection and analysts’ cash flow forecasts around the world
Hail, Luzi - In: Review of accounting studies 12 (2007) 2, pp. 421-442
Persistent link: https://www.econbiz.de/10007737338