Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

By Christian Leuz, Peter D. Wysocki. 2008

631 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a1a5863b60d7b10e9ec7b7b73f6d05318bbb99d8

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Citations in the corpus

Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010, background): “I briefly review these arguments below but refer the reader to Leuz and Wysocki (2008) for a more extensive discussion.”
The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter (2013, neutral): “Leuz and Wysocki (2008) suggest information asymmetry”
Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions (2013, neutral): “Disclosure regulation is often quite challenging to justify because of market-based incentives to disclose information (Admati and Pfleiderer, 2000; Leuz and Wysocki, 2008; Berger, 2011).”
Accounting Standards, Financial Reporting Outcomes, and Enforcement (2009, background): “Leuz and Wysocki (2008) also indicate that further research on enforcement could yield large payoffs in our understanding of the effects of disclosure regulations.”
New institutional accounting and IFRS (2011, positive): “The ideas presented in this paper draw upon and complement recent related surveys on reporting regulation, accounting standards and IFRS (see, for example, Kothari 2000, Ball 2001, 2006, Leuz and Wysocki 2009, Hail et al. 2010a, 2010b, Leuz 2010).”
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “1 See, also, the surveys by Leuz and Wysocki 2008 and Soderstrom and Sun 2007 . ccounting Horizons September 2010 American Accounting Association I w a v t e f v C a f h b t w t l r p E a a t fi S r m m f e h A w i i fi m c c 1 A A AS between 1998 and 2002.”
Is Disclosure an Effective Cleansing Mechanism? The Dynamics of Compensation Peer Benchmarking (2013, neutral): “There is an extensive literature on the benefits, costs, and both intended and unintended consequences of disclosure regulation (Leuz and Wysocki 2008; Healy and Palepu 2001).”