The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

By Christian Leuz, Peter D. Wysocki. 2015

1,263 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9b6ef3561b2d308127f6aead1be5b651e928c141

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Citations in the corpus

Mandatory CSR and sustainability reporting: economic analysis and literature review (2019, positive): “There is considerable empirical work on the effects of reporting regulation, but this work also has important limitations (e.g., discussed in Leuz and Wysocki 2016).”
Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017, positive): “As a result, the question of how disclosure quality is best defined and measured and its relation with disclosure quantity and/ or level has yet to be answered (Beyer et al., 2010; Leuz and Wysocki, 2016).”
Causal Inference in Accounting Research (2016, background): “In this regard, we echo the observation in Leuz and Wysocki (2015) that “finding valid instruments to implement selection models and instrumental-variable regressions is very difficult” (p.”
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking (2017, neutral): “…states, omitted-variable biases resulting from the confounding influence of unobservable variation in, for example, local economic conditions.12 Thus, we can interpret our results as plausibly causal, which is critical for academic research to be informative to policymakers (Leuz and Wysocki 2016).”
Independent Director Reputation Incentives and Stock Price Informativeness (2017, neutral): “Our paper therefore adds to the literature on corporate transparency (Leuz and Wysocki, 2016; Lang et al., 2012; Bushman et al., 2004) and more specifically to the literature on transparency and corporate governance (Chen et al., 2015; Armstrong et al., 2012; Ferreira and Laux, 2007).”
A review of the IFRS adoption literature (2016, background): “More recently, Leuz and Wysocki (2016) provide a review of the financial reporting regulation literature, drawing on both 3 Throughout this review, we make a distinction between the contracting and valuation roles of accounting numbers, with the former referring to the use of accounting numbers…”