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The death of a regulator: strict supervision, bank lending, and business activity
Granja, João; Leuz, Christian - 2020
An important question in banking is how strict supervision affects bank lending and in turn local business activity. Supervisors forcing banks to recognize losses could choke off lending and amplify local economic woes. But stricter supervision could also change how banks assess and manage...
Persistent link: https://www.econbiz.de/10012668203
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The Economics of Disclosure and Financial Reporting Regulation : Evidence and Suggestions for Future Research
Leuz, Christian - 2018
regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the … to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We … then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including …
Persistent link: https://www.econbiz.de/10012935619
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The Economics of Disclosure and Financial Reporting Regulation : Evidence and Suggestions for Future Research
Leuz, Christian - 2016
regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on … regulation, we highlight the challenges with: (i) quantifying regulatory costs and benefits, (ii) measuring disclosure and … when evaluating regulation. We then synthesize the empirical evidence on the economic effects of disclosure regulation and …
Persistent link: https://www.econbiz.de/10012998739
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The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity
Granja, João; Leuz, Christian - 2020
An important question in banking is how strict supervision affects bank lending and in turn local business activity. Supervisors forcing banks to recognize losses could choke off lending and amplify local economic woes. But stricter supervision could also change how banks assess and manage...
Persistent link: https://www.econbiz.de/10012655958
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The death of a regulator : strict supervision, bank lending and business activity
Leuz, Christian; Granja, João - 2018
An important question in banking is how strict supervision affects bank lending and in turn local business activity. Forcing banks to recognize losses could choke off lending and amplify local economic woes, especially after financial crises. But stricter supervision could also lead to changes...
Persistent link: https://www.econbiz.de/10011932392
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Internalizing Externalities : Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality
Bonetti, Pietro; Leuz, Christian; Michelon, Giovanna - National Bureau of Economic Research - 2023
dispersed environmental externalities with disclosure regulation to create public pressure reduces their environmental impact …
Persistent link: https://www.econbiz.de/10013537736
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - 2018
regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …
Persistent link: https://www.econbiz.de/10011932398
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Mandatory CSR and Sustainability Reporting : Economic Analysis and Literature Review
Christensen, Hans Bonde; Hail, Luzi; Leuz, Christian - 2021
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and...
Persistent link: https://www.econbiz.de/10013323922
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Political Relationships, Global Financing and Corporate Transparency
Leuz, Christian; Oberholzer-Gee, Felix - 2003
This study examines the financing choices of firms operating in a weak institutional environment. We argue that in relationship-based systems, global financing and political connections are substitutes: Well-connected firms are less likely to access foreign capital markets because (state-owned)...
Persistent link: https://www.econbiz.de/10012168163
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Economic Consequences of Financial Reporting and Disclosure Regulation : A Review and Suggestions for Future Research
Leuz, Christian - 2008
disclosure regulation. We integrate theoretical and empirical studies from accounting, economics, finance and law in order to …
Persistent link: https://www.econbiz.de/10012725094