Chronological List of all Research
- Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions, with Holger Daske, Luzi Hail and Rodrigo Verdi, Journal of Accouting Research, forthcoming.
- "Information Asymmetry, Information Precision and the Cost of Capital," with R. Lambert and R. Verrecchia, Review of Finance, 16 (2012), 1-29.
- Awarded the 2012 Spaengler IQAM Best Paper Prize
- "Did Fair-Value Accounting Contribute to the Financial Crisis?" with Christian Laux, Journal of Economic Perspectives, 24 (2010), 93–118.
- "Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why," Accounting and Business Research, 40 (2010), 229–256.
- Awarded the 2011 Allen & Overy Law Prize by the ECGI.
- "Global Accounting Convergence and the Potential Adoption of IFRS by the U.S.," with Luzi Hail and Peter Wysocki. "Part I: Conceptual Underpinnings and Economic Analysis," Accounting Horizons, 24 (2010), 355–394. "Part II: Political Factors and Future Scenarios for U.S. Accounting Standards," Accounting Horizons, 24 (2010), 567-588.
- Awarded the 2011 Deloitte Wildman medal for excellence in accounting research by the American Accounting Association
- "Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross Listings," with L. Hail, Journal of Financial Economics, 93 (2009), 428–454.
- "The Crisis of Fair-Value Accounting: Making Sense of the Recent Debate," with Christian Laux, Accounting, Organizations and Society, 34 (2009), 826–834.
- "Do Foreigners Invest Less in Poorly Governed Firms?" with K. Lins and F. Warnock, Review of Financial Studies, 22 (2009), 3245–3285.
- "Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of the Economic and Policy Factors," with Luzi Hail and Peter Wysocki, independent research report to the FASB.
- "Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences," with Holger Daske, Luzi Hail and Rodrigo Verdi, Journal of Accounting Research, 46 (2008), 1085–1142.
- Emerald Management Reviews Citations Award of Excellence 2012
- "Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations," with A. Triantis and Y. Wang, Journal of Accounting and Economics, 45 (2008), 181–208.
- "Accounting Information, Disclosure and the Cost of Capital," with R. Lambert and R. Verrecchia, Journal of Accounting Research, 45 (2007), 385–420.
- Emerald Management Reviews Citations Award of Excellence 2011
- "Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence," report made to the Netherlands Authority for the Financial Markets (AFM).
- "Was the Sarbanes-Oxley Act of 2002 really this costly? A Discussion of Evidence from Event Returns and Going-Private Decisions," Journal of Accounting and Economics, 44 (2007), 146–165.
- "Capital-Market Effects of Corporate Disclosures and Disclosure Regulation," with P. Wysocki, in: Canada Steps Up: Evolving Investor Protection, Research Studies for the Final Report of the Task Force to Modernize Securities Legislation in Canada, T. Allen et al. (eds.), 2006, Volume 2, 181–239.
- "Cross Listing, Bonding and Firms’ Reporting Incentives: A Discussion of Lang, Raedy and Wilson," Journal of Accounting and Economics, 42 (2006), 285–299.
- "The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms," with D. Burgstahler and L. Hail, The Accounting Review, 81 (2006), 983- 1016.
- "International Differences in the Cost of Capital: Do Legal Institutions and Securities Regulation Matter?" with Luzi Hail, Journal of Accounting Research, 44 (2006), 485–531.
- Awarded the 2010 Notable Contribution to the Accounting Literature Award by the AICPA and the American Accounting Association
- "Political Relationships, Global Financing, and Corporate Transparency: Evidence from Indonesia," with F. Oberholzer, Journal of Financial Economics, 81 (2006), 411–439.
- "Economic Consequences of SEC Disclosure Regulation: Evidence from the OTCBB," with B. Bushee, Journal of Accounting and Economics, 39 (2005), 233–264.
- The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy and Practice, C. Leuz, D. Pfaff and A. Hopwood (eds.), Oxford University Press (2004): 404 pages.
- "Proprietary versus Non-Proprietary Disclosures: Evidence from Germany," in: The Economics and Politics of Accounting, C. Leuz, D. Pfaff and A. Hopwood (eds.), Oxford University Press (2004): 164–197.
- "The Role of Accounting in the German Financial System," with J. Wüstemann, in: The German Financial System, J. Krahnen and R.H. Schmidt (eds.), Oxford University Press, (2004): 450–481.
- "IAS versus US GAAP: Information-Asymmetry Based Evidence from Germany’s New Market," Journal of Accounting Research, 41 (2003): 445–472.
- "Investor Protection and Earnings Management: An International Comparison," with D. Nanda and P. Wysocki, Journal of Financial Economics, 69 (2003), 505–527.
- Ranks 65 among the top 300 most cited finance papers 2000-2006 (Keloharju, EFM 2008);
- JFE All Star Paper (2003);
- Identified by Thomson-ISI as one of the most cited recent papers in the field of Economics & Business.
- "Discussion of ADRs, Analysts and Accuracy: Does Cross Listing in the US Improve a Firm’s Information Environment and Increase Market Value?" Journal of Accounting Research, 41 (Supplement 2003), 347–362.
- "Auslandslistings und Offenlegung: Chancen und Probleme empirischer Rechnungswesenforschung [Cross Listings and Disclosure]," Betriebliche Forschung und Praxis, 6 (2003): 623–636.
- "Informationstheorie [Information Theory]," in: Handwörterbuch Unternehmensrechnung und Controlling [Handbook of Accounting and Control], 4th Edition, H. Küpper and A. Wagenhofer (eds.), Stuttgart: Schäffer-Poeschel (2002): 732–740.
- "Comment on Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure," Brookings-Wharton Papers on Financial Services, R. Litan and R. Herring (eds.), Washington: Brookings Institution Press (2001): 170–177.
- "The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards," Schmalenbach Business Review, 52 (2000), 182–207.
- "The Economic Consequences of Increased Disclosure," with R. Verrecchia, Journal of Accounting Research, 38 (Supplement 2000), 91–124.
- "Rechnungslegung am Neuen Markt – Eine Bestandsaufnahme [Accounting Choices at the New Market of the Frankfurt Stock Exchange]," with A. d’Arcy, Der Betrieb, 53 (2000), 385–391.
- "An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany," with D. Deller and M. Stubenrath, Accounting and Business Research, 28 (1998), 111–129.
- "Kapitalflußrechnung – Grundlagen, International Accounting Standard No. 7 und Informationsgehalt [Cash Flow Statements – Basics, Information Content and IAS 7]," with D. Ordelheide, Wirtschaftswissenschaftliches Studium, 27 (1998): 176–183.
- "The Role of Accrual Accounting in Restricting Dividends to Shareholders," The European Accounting Review, 7 (1998), 579–604.
- Rechnungslegung und Kreditfinanzierung: Zum Zusammenhang von Ausschüttungsbegrenzung, bilanzieller Gewinnermittlung und vorsichtiger Rechnungslegung [Accounting and Debt Financing: On the Link Between Payout Restrictions, Accrual Accounting and Conservatism], Frankfurt: Lang (1996): 50 pages.
- "Groves-Schemata: Ein geeignetes Instrument zur Steuerung der Ressourcenallokation in Unternehmen? [Groves Mechanisms in Intra-Firm Resource Allocation Problems with Risk-Averse Managers]," with D. Pfaff, Zeitschrift für betriebswirtschaftliche Forschung, 47 (1995): 659–690.
Materials provided are for Educational Use Only. All articles are the sole Copyright of their respective publishers.