Christian Leuz
Biographic Data
| ID | 1471347 |
|---|---|
| NAME | Christian Leuz |
| GIVEN NAMES | Christian |
| FAMILY NAME | Leuz |
| SIGNATURE | LEUZ C |
| AFFILIATIONS | University of Chicago |
| ORCID | 0000-0003-4370-6209 |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 5 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2000 |
| LATEST PUBLICATION YEAR | 2021 |
| H-INDEX | 1 |
Mandatory CSR and sustainability reporting
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for CSR and sustainability reporting for U.S. firms, including ef…
Did Fair-Value Accounting Contribute to the Financial Crisis
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial crisis using descriptive data and empirical evidence. Based on our anal…
IAS versus US Gaap
The competition between IAS and US GAAP to become the global accounting standard has created a debate about the relative quality of the two standards. This paper compares IAS and US GAAP in terms of information asymmetry and market liquidity - two key constructs in securities regulation. It uses firms trading in Germany's New Market, which must choose between IAS and US GAAP in preparing their financial statements, but face the same regulatory en…
Tribute to Dieter Ordelheide
Did Fair-Value Accounting Contribute to the Financial Crisis
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial crisis using descriptive data and empirical evidence. Based on our anal…
IAS versus US Gaap
The competition between IAS and US GAAP to become the global accounting standard has created a debate about the relative quality of the two standards. This paper compares IAS and US GAAP in terms of information asymmetry and market liquidity - two key constructs in securities regulation. It uses firms trading in Germany's New Market, which must choose between IAS and US GAAP in preparing their financial statements, but face the same regulatory en…
Tribute to Dieter Ordelheide
IAS versus US Gaap
The competition between IAS and US GAAP to become the global accounting standard has created a debate about the relative quality of the two standards. This paper compares IAS and US GAAP in terms of information asymmetry and market liquidity - two key constructs in securities regulation. It uses firms trading in Germany's New Market, which must choose between IAS and US GAAP in preparing their financial statements, but face the same regulatory en…
Did Fair-Value Accounting Contribute to the Financial Crisis
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial crisis using descriptive data and empirical evidence. Based on our anal…
Mandatory CSR and sustainability reporting
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for CSR and sustainability reporting for U.S. firms, including ef…
Auditing, Earnings Management, Governance (3 works) · Accounting (2 works) · Business (2 works) · Economics (2 works) · Political science (2 works) · Accounting (1 works) · Accounting information system (1 works) · Balance sheet (1 works) · Banking stability, regulation, efficiency (1 works) · Corporate Finance and Governance (1 works)