Mandatory IFRS reporting around the world: Early evidence on the economic consequences H Daske, L Hail, C Leuz, R Verdi Journal of accounting research 46 (5), 1085-1142, 2008 | 3364 | 2008 |
The importance of reporting incentives: Earnings management in European private and public firms DC Burgstahler, L Hail, C Leuz The accounting review 81 (5), 983-1016, 2006 | 2474 | 2006 |
International differences in the cost of equity capital: Do legal institutions and securities regulation matter? L Hail, C Leuz Journal of accounting research 44 (3), 485-531, 2006 | 1908 | 2006 |
Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions H Daske, L Hail, C Leuz, R Verdi Journal of accounting research 51 (3), 495-547, 2013 | 1304 | 2013 |
Mandatory IFRS reporting and changes in enforcement HB Christensen, L Hail, C Leuz Journal of accounting and economics 56 (2-3), 147-177, 2013 | 1155 | 2013 |
Mandatory CSR and sustainability reporting: Economic analysis and literature review HB Christensen, L Hail, C Leuz Review of accounting studies 26 (3), 1176-1248, 2021 | 1056* | 2021 |
Cost of capital effects and changes in growth expectations around US cross-listings L Hail, C Leuz Journal of financial economics 93 (3), 428-454, 2009 | 858* | 2009 |
Global accounting convergence and the potential adoption of IFRS by the US (Part I): Conceptual underpinnings and economic analysis L Hail, C Leuz, P Wysocki Accounting horizons 24 (3), 355-394, 2010 | 745 | 2010 |
The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms L Hail European Accounting Review 11 (4), 741-773, 2002 | 702 | 2002 |
Capital-market effects of securities regulation: Prior conditions, implementation, and enforcement HB Christensen, L Hail, C Leuz Review of Financial Studies 29 (11), 2885-2924, 2016 | 530* | 2016 |
Global accounting convergence and the potential adoption of IFRS by the US (Part II): Political factors and future scenarios for US accounting standards L Hail, C Leuz, P Wysocki Accounting Horizons 24 (4), 567-588, 2010 | 284 | 2010 |
Dividend payouts and information shocks L Hail, A Tahoun, C Wang Journal of Accounting Research 52 (2), 403-456, 2014 | 233 | 2014 |
Corporate scandals and regulation L Hail, A Tahoun, C Wang Journal of Accounting Research 56 (2), 617-671, 2018 | 141 | 2018 |
Financial reporting and firm valuation: relevance lost or relevance regained? L Hail Accounting and Business Research 43 (4), 329-358, 2013 | 131 | 2013 |
On the economics of mandatory audit partner rotation and tenure: Evidence from PCAOB data B Gipper, L Hail, C Leuz The Accounting Review 96 (2), 303-331, 2021 | 128* | 2021 |
Mandatory disclosure quality, inside ownership, and cost of capital JE Core, L Hail, RS Verdi European Accounting Review 24 (1), 1-29, 2015 | 125 | 2015 |
Economic analysis of widespread adoption of CSR and sustainability reporting standards HB Christensen, L Hail, C Leuz Available at SSRN 3315673, 2018 | 116 | 2018 |
Equity cross-listings in the US and the price of debt RT Ball, L Hail, FP Vasvari Review of Accounting Studies 23, 385-421, 2018 | 94 | 2018 |
Capital market effects of mandatory IFRS reporting in the EU: Empirical evidence L Hail, C Leuz University of Pennsylvania and University of Chicago, 2007 | 94 | 2007 |
A tale of two supervisors: Compliance with risk disclosure regulation in the banking sector J Bischof, H Daske, F Elfers, L Hail Contemporary Accounting Research 39 (1), 498-536, 2022 | 87* | 2022 |