Similar Search Results

Different approaches to corporate reporting regulation : how jurisdictions differ and why

Leuz, Christian - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 229-256

Persistent link: https://www.econbiz.de/10003992968

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

Rechnungslegung und Kreditfinanzierung : zum Zusammenhang von Ausschüttungsbegrenzung, bilanzieller Gewinnermittlung und vorsichtiger Rechnungslegung

Leuz, Christian - 1996

Persistent link: https://www.econbiz.de/10013327602

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

The crisis of fair value accounting : making sense of the recent debate

Laux, Christian; Leuz, Christian - 2009

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters’ push to extend FVA into other areas. In this article, we highlight four important issues as an...

Persistent link: https://www.econbiz.de/10003864294

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

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

International differences in the cost of equity capital : do legal institutions and securities regulation matter?

Hail, Luzi (contributor); Leuz, Christian (contributor) - 2003

Persistent link: https://www.econbiz.de/10003229572