Leuz
Christian Leuz
Accounting and finance scholar of disclosure, transparency, and regulation
Official Source Note
Chicago Booth lists Leuz as Charles F. Pohl Distinguished Service Professor of Accounting and Finance and describes his research on disclosure and transparency in capital markets, the economic effects of regulation, international accounting, corporate governance, and finance.
Leuz is included because securities-law research on disclosure and financial reporting needs empirical evidence on transparency, reporting mandates, real effects, cost-benefit analysis, and institutional variation.
Relevance to the Archive
Leuz adds empirical disclosure and accounting-regulation evidence to the archive, helping securities-law readers evaluate disclosure mandates through market outcomes, real effects, and institutional variation.
Representative Contributions
- The Economics of Disclosure and Financial Reporting Regulation
- Mandatory CSR and Sustainability Reporting
- Mandatory Disclosure Would Reveal Corporate Carbon Damages
Works Included Here
2000
Advanced
The Economic Consequences of Increased Disclosure
Christian Leuz and Robert E. Verrecchia
Journal of Accounting Research
2016
Advanced
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
Christian Leuz and Peter D. Wysocki
Journal of Accounting Research