Why Do Firms Go Grey? Evidence on the Costs of IFRS Compliance and Enforcement

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 6.9K citations

Auditing, Performance Measure, Accounting +4

Disclosure level and the cost of equity capital

Christine A. Botosan · Accounting review: A quarterly journal of the American Accounting Association · 1997 · 3.5K citations

Disclosure Level, Integrated Reporting, Accounting +8

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

Holger Daske, Luzi Hail, Christian Leuz et al. · Journal of Accounting Research · 2008 · 2.2K citations

Economic Consequences, Liquidity, Law +26

Mandatory IFRS reporting and changes in enforcement

Hans Bonde Christensen, Luzi Hail, Christian Leuz · Journal of Accounting and Economics · 2013 · 811 citations

Policy Management, Public Policy, Criminal Code +7

Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations

Christian Leuz, Alexander J. Triantis, Tracy Yue Wang · Journal of Accounting and Economics · 2008 · 491 citations

Market Manipulation, Economic Consequences, Business +10