Hans B. Christensen
Hans B. Christensen
University of Chicago - Booth School of Business
Dirección de correo verificada de chicagobooth.edu - Página principal
TítuloCitado porAño
Mandatory IFRS reporting and changes in enforcement
HB Christensen, L Hail, C Leuz
Journal of Accounting and Economics 56 (2-3), 147-177, 2013
6282013
Incentives or standards: What determines accounting quality changes around IFRS adoption?
HB Christensen, E Lee, M Walker, C Zeng
European Accounting Review 24 (1), 31-61, 2015
5732015
Does fair value accounting for non-financial assets pass the market test?
HB Christensen, VV Nikolaev
Review of Accounting Studies 18 (3), 734-775, 2013
329*2013
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
HB Christensen, E Lee, M Walker
The International Journal of Accounting 42 (4), 341-379, 2007
2972007
Capital-market effects of securities regulation: Prior conditions, implementation, and enforcement
HB Christensen, L Hail, C Leuz
The Review of Financial Studies 29 (11), 2885-2924, 2016
265*2016
Capital versus performance covenants in debt contracts
HB Christensen, VV Nikolaev
Journal of Accounting Research 50 (1), 75-116, 2012
2422012
Do IFRS reconciliations convey information? The effect of debt contracting
HB Christensen, E Lee, M Walker
Journal of Accounting Research 47 (5), 1167-1199, 2009
2082009
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
HB Christensen, VV Nikolaev, R Wittenberg-Moerman
Journal of Accounting Research 54 (2), 397–435, 2016
1462016
Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low
HB Christensen
Review of Accounting Studies 17 (3), 518-525, 2012
792012
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
HB Christensen, E Floyd, LY Liu, M Maffett
Journal of Accounting and Economics 64 (2-3), 284-304, 2017
76*2017
Mandating IFRS: its impact on the cost of equity capital in Europe
E Lee, M Walker, HB Christensen
Certified Accountants Educational Trust, 2008
69*2008
The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records
HB Christensen, E Floyd, LY Liu, MG Maffett
Available at SSRN 2680296, 2016
652016
The only prescription is transparency: The effect of charge-price-transparency regulation on healthcare prices
HB Christensen, E Floyd, MG Maffett
Chicago Booth Research Paper, 2019
34*2019
The effect of regulatory harmonization on cross‐border labor migration: Evidence from the accounting profession
MJ Bloomfield, U Brüggemann, HB Christensen, C Leuz
Journal of Accounting Research 55 (1), 35-78, 2017
332017
Contracting on GAAP Changes: Large Sample Evidence
HB Christensen, VV Nikolaev
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2304956, 2014
24*2014
The cost of capital in Europe: An empirical analysis and the preliminary impact of international accounting harmonisation
E Lee, M Walker, HB Christensen
Certified Accountants Educational Trust, 2006
192006
Economic analysis of widespread adoption of CSR and sustainability reporting standards
HB Christensen, L Hail, C Leuz
Available at SSRN 3315673, 2018
112018
Proper Inferences or a Market for Excuses? The Capital-Market Effects of Mandatory IFRS Adoption
HB Christensen, L Hail, C Leuz
ssrn, 2013
72013
Proactive Financial Reporting Enforcement and Shareholder Wealth
HB Christensen, LY Liu, MG Maffett
Available at SSRN 2843884, 2019
6*2019
Securities regulation and household equity ownership
H Christensen, M Maffett, L Vollon
Working paper, 2017
42017
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