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The role of accrual accounting in restricting dividends to shareholders
Leuz, Christian - In: European accounting review 7 (1998) 4, pp. 579-604
Persistent link: https://www.econbiz.de/10001253155
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - 2018
Persistent link: https://www.econbiz.de/10011859668
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 582-608
Persistent link: https://www.econbiz.de/10011893099
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - 2018
The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities...
Persistent link: https://www.econbiz.de/10011932398
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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
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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
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Cross listing, bonding and firms' reporting incentives : a discussion of Lang, Raedy and Wilson (2006)
Leuz, Christian - In: Journal of accounting & economics 42 (2006) 1/2, pp. 285-299
Persistent link: https://www.econbiz.de/10003365292
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Was the Sarbanes-Oxley Act of 2002 really this costly? : a discussion of evidence from event returns and going-private decisions
Leuz, Christian - In: Journal of accounting & economics 44 (2007) 1/2, pp. 146-165
Persistent link: https://www.econbiz.de/10003541586
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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