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Gesetzliche Regulierung der finanziellen Berichterstattung : empirische Erkenntnisse und Folgerungen für die Schweiz

Hail, Luzi; Pfaff, Dieter - In: Rechnungslegung und Revision in der Schweiz : …, (pp. 15-37). 2009

Persistent link: https://www.econbiz.de/10003904887

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

Capital-market effects of securities regulation : the role of implementation and enforcement

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - 2011

"This paper examines capital market effects of changes in securities regulation. We analyze two key capital market directives in the European Union (EU) that tightened market abuse and transparency regulation and, in particular, their enforcement. All EU member states were required to adopt...

Persistent link: https://www.econbiz.de/10008842315

Mandatory disclosure quality, inside ownership, and cost of capital

Core, John E.; Hail, Luzi; Verdi, Rodrigo S. - In: European accounting review 24 (2015) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10011302906

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 payout policy, information asymmetry, and agency costs

Kalay, Alon - In: Journal of accounting research 52 (2014) 2, pp. 457-472

Persistent link: https://www.econbiz.de/10010360882

Dividend payouts and information shocks

Hail, Luzi; Tahoun, Ahmed; Wang, Clare - In: Journal of accounting research 52 (2014) 2, pp. 403-456

Persistent link: https://www.econbiz.de/10010360887

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

Discussion of "financial reporting and firm valuation : relevance lost or relevance regained?"

Elwin, Peter - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 359-361

Persistent link: https://www.econbiz.de/10009788855