The DOI matches its Crossref record; 41 of the 41 references it cites were found in a registry or an index.
IAS versus US GAAP: Information-Asymmetry Based Evidence from Germany's New Market
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Citations
Cites
Limited-dependent and qualitative variables in econometrics
Maddala, G. S. (1983) · Cambridge University Press eBooks · doi:10.1017/cbo9780511810176 · Cited by 13,240
Regression Diagnostics: Identifying Influential Data and Sources of Collinearity
Belsley, D. A., Kuh, E., & Welsch, R. E. (1980) · Wiley Series in Probability and Statistics · doi:10.1002/0471725153 · Cited by 7,297
Bid, ask and transaction prices in a specialist market with heterogeneously informed traders
Glosten, L. R., & Milgrom, P. R. (1985) · Journal of Financial Economics · doi:10.1016/0304-405x(85)90044-3 · Cited by 6,115
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
Self-citationDisclosure, Liquidity, and the Cost of Capital
DIAMOND, D. W., & VERRECCHIA, R. E. (1991) · The Journal of Finance · doi:10.1111/j.1540-6261.1991.tb04620.x · Cited by 3,836
The investment opportunity set and corporate financing, dividend, and compensation policies
Smith, C. W., & Watts, R. L. (1992) · Journal of Financial Economics · doi:10.1016/0304-405x(92)90029-w · Cited by 3,589
Why new issues are underpriced
Rock, K. (1986) · Journal of Financial Economics · doi:10.1016/0304-405x(86)90054-1 · Cited by 2,788
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
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Corporate Disclosure Policy and Analyst Behavior.
Lang, M. H., & Lundholm, R. J. (1996) · The Accounting Review · doi:10.2308/tar-9611271989 · Cited by 2,633
Investment banking, reputation, and the underpricing of initial public offerings
Beatty, R. P., & Ritter, J. R. (1986) · Journal of Financial Economics · doi:10.1016/0304-405x(86)90055-3 · Cited by 2,575
Cited by
Cormier, D., Magnan, M., & Van Velthoven, B. (2005) · European Accounting Review · doi:10.1080/0963818042000339617 · Cited by 1,011
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
LANG, M., LINS, K. V., & MAFFETT, M. (2012) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2012.00442.x · Cited by 821
International Accounting Standards and Accounting Quality
Barth, M. E., Landsman, W. R., & Lang, M. H. (2005) · SSRN Electronic Journal · doi:10.2139/ssrn.688041 · Cited by 734
The information content of annual earnings announcements and mandatory adoption of IFRS
Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2012) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2011.04.002 · Cited by 681
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
DASKE, H., HAIL, L., LEUZ, C., & VERDI, R. (2013) · Journal of Accounting Research · doi:10.1111/1475-679x.12005 · Cited by 710
Self-citation
Metadata
- Authors
- Leuz, C.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2001
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2061238104
- Cited by
- 287
- References
- 41
- Type
- posted content
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
