Hans B. Christensen

Accounting · 2007–2019

A researcher in the Science corpus: 9 papers; trusts 105 researchers and is trusted by 23 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 347 citations into it; #1,196 of 8,970 by trust here, #1,213 by citations
• Strategy and Management — 247 citations into it; #1,219 of 10,874 by trust here, #1,303 by citations
• Finance — 153 citations into it; #10,328 of 10,518 by trust here, #7,575 by citations
• Marketing — 58 citations into it
• Economics and Econometrics — 52 citations into it
• Management Information Systems — 22 citations into it
• Sociology and Political Science — 9 citations into it

Whom Hans B. Christensen trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Christian Leuz
2. Ray Ball
3. Holger Daske
4. Michael R. Roberts
5. Luzi Hail
6. Mark H. Lang
7. Y. Amihud
8. Ross L. Watts
9. Mary E. Barth
10. Peter D. Easton

Who trusts Hans B. Christensen overall

1. Christian Leuz
2. Ray Ball
3. Luzi Hail
4. Pingyang Gao
5. Annita Florou
6. L. Simone
7. Stefano Cascino
8. Elisabetta Ipino
9. Peter D. Wysocki
10. Xi Li

Papers from Hans B. Christensen's perspective

Ordered by how strongly the researchers Hans B. Christensen trusts endorse each paper. Same corpus, a different order for every researcher.

1. Earnings Management and Investor Protection: An International Comparison
2. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
3. Annual Report Readability, Current Earnings, and Earnings Persistence
4. Common risk factors in the returns on stocks and bonds
5. Incentives versus standards: properties of accounting income in four East Asian countries
6. THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS
7. Information and the Cost of Capital
8. The market pricing of accruals quality
9. Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets
10. Toward an Implied Cost of Capital

Their papers

• Mandatory CSR and sustainability reporting: economic analysis and literature review (2019) — 1,211 citations
• Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (2016) — 346 citations
• Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016) — 231 citations
• Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015) — 547 citations
• Does fair value accounting for non-financial assets pass the market test? (2013) — 219 citations
• Mandatory IFRS Reporting and Changes in Enforcement (2013) — 857 citations
• Capital versus Performance Covenants in Debt Contracts (2012) — 339 citations
• Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting (2009) — 158 citations
• Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK ☆ (2007) — 244 citations