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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

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 Bonde - 2013

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

Persistent link: https://www.econbiz.de/10013072080

Mandatory IFRS Reporting and Changes in Enforcement

Christensen, Hans Bonde - 2015

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

Persistent link: https://www.econbiz.de/10013037124

Adopting a label : heterogeneity in the economic consequences around IAS/IFRS adoptions

Daske, Holger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 51 (2013) 3, pp. 495-547

Persistent link: https://www.econbiz.de/10009772431

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

U.S. accounting standards, and outline opportunities for future research on global accounting standards and regulation …. We start with a general discussion of the standard-setting process in accounting and how a U.S. switch to IFRS might … affect worldwide competition among accounting standards and standard setters. We discuss potential political ramifications of …

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

Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Daske, Holger - 2013

This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In contrast to prior work, we focus on the firm-level heterogeneity in the economic consequences, recognizing that firms have considerable discretion in how they implement the new...

Persistent link: https://www.econbiz.de/10013085326

Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Daske, Holger - 2013

Persistent link: https://www.econbiz.de/10013092806

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

Adopting a label : heterogeneity in the economic consequences of IFRS adoptions

Daske, Holger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - 2009 - Current draft: October 2009

Persistent link: https://www.econbiz.de/10009349836