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Earnings management and investor protection : an international comparison
Leuz, Christian; Nanda, Dhananjay; Wysocki, Peter D. - In: Journal of financial economics 69 (2003) 3, pp. 505-527
Persistent link: https://www.econbiz.de/10001787708
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The role of accounting in the German financial system
Leuz, Christian; Wüstemann, Jens - 2003
Persistent link: https://www.econbiz.de/10001798566
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The economics and politics of accounting : international perspectives on research trends, policy, and practice
Leuz, Christian (ed.); Pfaff, Dieter (contributor);  … - 2004
Persistent link: https://www.econbiz.de/10001842926
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The role of accounting in the German financial system
Leuz, Christian; Wüstemann, Jens - In: The German financial system, (pp. 450-481). 2004
Persistent link: https://www.econbiz.de/10002017304
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Rechnungslegung am neuen Markt : eine Bestandsaufnahme
D'Arcy, Anne; Leuz, Christian - In: Der Betrieb 53 (2000) 8, pp. 385-391
Persistent link: https://www.econbiz.de/10001457594
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Die Kapitalflußrechnung : Grundlagen, International Accounting Standard No. 7 und Informationsgehalt
Ordelheide, Dieter - In: Wirtschaftswissenschaftliches Studium : WiSt ; … 27 (1998) 4, pp. 176-183
Persistent link: https://www.econbiz.de/10001237160
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Infrastructure requirements for an economically efficient system of public financial reporting and disclosure
Ball, Ray - In: Brookings-Wharton papers on financial services 4 (2001), pp. 127-169
Persistent link: https://www.econbiz.de/10001683883
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Groves-Schemata - ein geeignetes Instrument zur Steuerung der Ressourcenallokation in Unternehmen?
Pfaff, Dieter - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 47 (1995) 7, pp. 659-690
Persistent link: https://www.econbiz.de/10001184118
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Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis; Laux, Christian; Leuz, Christian - In: Journal of financial economics 141 (2021) 3, pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
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Accounting for Financial Stability : Bank Disclosure and Loss Recognition in the Financial Crisis
Bischof, Jannis - 2020
This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...
Persistent link: https://www.econbiz.de/10012850365