Similar Search Results

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

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

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

Hail, Luzi (contributor); Leuz, Christian (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002098516

Carbon accounting quality : measurement and the role of assurance

Gipper, Brandon; Sequeira, Fiona; Shi, Shawn X. - 2023

Persistent link: https://www.econbiz.de/10014505862

ESG Assurance in the United States

Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022

We provide the first, large sample evidence on firms’ voluntary, third-party verification of environmental and social metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a striking increase in ESG assurance. Unlike financial...

Persistent link: https://www.econbiz.de/10014238361

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 - In: Schmalenbach business review : sbr 52 (2000) 2, pp. 182-207

Persistent link: https://www.econbiz.de/10001482176