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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

The economics and politics of accounting : international perspectives on research trends, policy, and practice

Leuz, Christian (ed.); Pfaff, Dieter (contributor); … - 2004

Persistent link: https://www.econbiz.de/10001842926

Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards

Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588

Persistent link: https://www.econbiz.de/10008839883

Mandatory IFRS reporting and changes in enforcement

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Journal of accounting & economics 56 (2013) 2/3, pp. 147-177

Persistent link: https://www.econbiz.de/10010243020

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

Hail, Luzi - 2011

adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

Persistent link: https://www.econbiz.de/10013132218