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The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
Burgstahler, David C.; Hail, Luzi; Leuz, Christian - In: The accounting review : a journal of the American … 81 (2006) 5, pp. 983-1016
Persistent link: https://www.econbiz.de/10007385929
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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 355-395
Persistent link: https://www.econbiz.de/10008715193
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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; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-589
Persistent link: https://www.econbiz.de/10008816985
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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/10010102780
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International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
Hail, Luzi; Leuz, Christian - In: Journal of accounting research 44 (2006) 3, pp. 485-532
Persistent link: https://www.econbiz.de/10007224214
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Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
Daske, Holger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142
Persistent link: https://www.econbiz.de/10008124332
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Cost of capital effects and changes in growth expectations around U.S. cross-listings
Hail, Luzi; Leuz, Christian - In: Journal of financial economics 93 (2009) 3, pp. 428-455
Persistent link: https://www.econbiz.de/10008889697
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Cost of capital effects and changes in growth expectations around U.S. cross-listings
Hail, Luzi; Leuz, Christian - In: Journal of financial economics 93 (2009) 3, pp. 428-454
Persistent link: https://www.econbiz.de/10008300929
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CAPITAL-MARKET EFFECTS OF SECURITIES REGULATION: THE ROLE OF IMPLEMENTATION AND ENFORCEMENT
Christensen, Hans B; Hail, Luzi; Leuz, Christian - 2011
Persistent link: https://www.econbiz.de/10008844656
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Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
Christensen, Hans B.; Lee, Edward; Walker, Martin - In: The international journal of accounting : TIJA 42 (2007) 4, pp. 341-379
Persistent link: https://www.econbiz.de/10007879218