Concepedia

Christian Laux

CL

29

Publications

2.8K

Citations

19

H-Index

2001

Active since

Affiliations

Vienna University of Economics and Business(Current)

European Corporate Governance Institute

Goethe University Frankfurt

University of Chicago

National Bureau of Economic Research

Christian Laux is an author at Vienna University of Economics and Business specializing in business, finance, and accounting.

Top concepts

BusinessFinanceAccountingFinancial AccountingFinancial CrisisManagementCapital StructureFinancial IntermediationInsuranceEconomic Analysis

Publications per year

2001–2023

29

Publications

29

The crisis of fair-value accounting: Making sense of the recent debate

Christian Laux, Christian Leuz · Accounting Organizations and Society · 2009 · 815 citations

Fair-value Accounting, Recent Debate, Accounting +7

Did Fair-Value Accounting Contribute to the Financial Crisis?

Christian Laux, Christian Leuz · The Journal of Economic Perspectives · 2010 · 546 citations · Full text

Empirical Evidence, Accounting, Accounting Practice +7

Board Committees, CEO Compensation, and Earnings Management

Christian Laux, Volker Laux · The Accounting Review · 2009 · 321 citations

Auditing, Business Practices, Equilibrium Strategies +11

Limited-Liability and Incentive Contracting with Multiple Projects

Christian Laux · The RAND Journal of Economics · 2001 · 141 citations

Resource Constraint, Economics, Mechanism Design +14

Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis

Jannis Bischof, Christian Laux, Christian Leuz · Journal of Financial Economics · 2021 · 138 citations · Full text

Financial System, Accounting, Loss Recognition +7

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