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The development of voluntary cash flow statements in Germany and the influence of international reporting standards

Leuz, Christian - 1999

Persistent link: https://www.econbiz.de/10013444398

IAS versus US GAAP : a "new market" based comparison

Leuz, Christian - 2000

Persistent link: https://www.econbiz.de/10013444868

Mandatory IFRS reporting around the world : early evidence on the economic consequences

Daske, Hoger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142

Persistent link: https://www.econbiz.de/10003783976

Global accounting convergence and the potential adoption of IFRS by the US (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. 355-394

Persistent link: https://www.econbiz.de/10008698028

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

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

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

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 effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession

Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

Persistent link: https://www.econbiz.de/10011405693

The importance of reporting incentives : earnings management in European private and public firms

Burgstahler, David (contributor); Hail, Luzi (contributor); … - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002098537