Different approaches to corporate reporting regulation: How jurisdictions differ and why

By Christian Leuz. 2010

473 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/77c9de34d246912a763c190781ea1fcab6c0a039

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Citations in the corpus

New institutional accounting and IFRS (2011, unknown): “The fourth method used to analyse institutions is based on descriptive cluster analysis techniques (see, for example, Leuz et al. 2003, Leuz 2010).”
Transparency and Liquidity Uncertainty in Crisis Periods (2011, methodology): “Further, because it comprises a substantial portion of our sample, following prior literature [e.g., Allen, Qian and Qian (2005)] we include China in the weak institutional group although cluster data are not available for China in Leuz (2010).”
Mandatory CSR and sustainability reporting: economic analysis and literature review (2019, unknown): “Convergence in reporting practices requires that the underlying incentives be similar, which rarely is the case (e.g., Bradshaw and Miller 2008; Leuz 2010).”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “7 For economic justifications of disclosure and reporting regulation, see Seligman (1983), Coffee (1984), Easterbrook and Fischel (1984), Mahoney (1995), Leuz and Wysocki (2008), Hart (2009), Zingales (2009), Bushman and Landsman (2010), Leuz (2010), and Hermalin and Weisbach (2012).”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “3.2 Studies on national institutions and financial reporting Several papers analyse the relationship between countries’ institutional settings and characteristics of financial reporting (for reviews, see Leuz 2010, Wysocki 2011).”
What drives the comparability effect of mandatory IFRS adoption? (2014, unknown): “Given that within-country institutional complementarities are important determinants and tend to shape reporting practices over time (Leuz 2010), using only a subsample of countries allows us to dive deeper into their institutional determinants.”
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2013, unknown): “18 Leuz et al. (2003) construct aggregate earnings management scores for 8,616 non-financial firms (based on 1990-1999 data from Worldscope) using earnings smoothing measures (ratio of standard deviation of operating income to standard deviation of cash flows; correlation of change in accruals and c”
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, methodology): “To illustrate this notion, consider two stylized financial systems e.g., Leuz and Wüstemann 004; Leuz 2010 : One, in which firms rely heavily on public debt or equity markets in raising apital, and corporate ownership is dispersed and largely in the hands of consumers that invest heir savings…”
Corporate Social Responsibility and Earnings Quality: International Evidence (2015, background): “Existing accounting research recognizes that the level of enforcement shapes reporting incentives, generates trade-offs in firm reporting strategies, and relates strongly to the decision to be involved in AEM (Burgstahler, Hail, & Leuz, 2006; Leuz, 2010; Leuz et al., 2003).”
Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012, unknown): “Leuz (2010) suggests an alternative grouping procedure based on regulatory and institutional differences across countries.”
Are IFRS-based and US GAAP-based accounting amounts comparable? $ (2012, unknown): “Because the US is regarded as having perhaps the highest level of enforcement (Leuz, 2010), we predict that comparability is greater for common law firms and for firms in high enforcement countries.”
Network Effects in Countries’ Adoption of IFRS (2014, unknown): “, Armstrong, Barth, Jagolinzer, and Riedl, 2010; Daske, Hail, Leuz, and Verdi, 2008; DeFond, Hu, Hung, and Li, 2011; and Lang, Maffett, and Owens, 2010); but less is known about why countries themselves adopt IFRS. The notable exception is Hope, Jin, and Kang (2006) who find that disclosure practice”