Hans B. Christensen
Hans B. Christensen
University of Chicago - Booth School of Business
Verified email at - Homepage
Cited by
Cited by
Mandatory IFRS reporting and changes in enforcement
HB Christensen, L Hail, C Leuz
Journal of accounting and economics 56 (2-3), 147-177, 2013
Incentives or standards: What determines accounting quality changes around IFRS adoption?
HB Christensen, E Lee, M Walker, C Zeng
European Accounting Review 24 (1), 31-61, 2015
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
Capital-market effects of securities regulation: Prior conditions, implementation, and enforcement
HB Christensen, L Hail, C Leuz
The Review of Financial Studies 29 (11), 2885-2924, 2016
Does fair value accounting for non-financial assets pass the market test?
HB Christensen, VV Nikolaev
Review of Accounting Studies 18, 734-775, 2013
Capital versus performance covenants in debt contracts
HB Christensen, VV Nikolaev
Journal of Accounting Research 50 (1), 75-116, 2012
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
HB Christensen, E Floyd, LY Liu, M Maffett
Journal of Accounting and Economics 64 (2-3), 284-304, 2017
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
HB Christensen, E Lee, M Walker
The International Journal of Accounting 42 (4), 341-379, 2007
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
HB Christensen, VV Nikolaev, R Wittenberg-Moerman
Journal of Accounting Research 54 (2), 397–435, 2016
Do IFRS reconciliations convey information? The effect of debt contracting
HB Christensen, E Lee, M Walker
Journal of accounting research 47 (5), 1167-1199, 2009
Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low
HB Christensen
Review of Accounting Studies 17, 518-525, 2012
The only prescription is transparency: The effect of charge-price-transparency regulation on healthcare prices
HB Christensen, E Floyd, M Maffett
Management Science, 2020
The effect of regulatory harmonization on cross‐border labor migration: Evidence from the accounting profession
MJ Bloomfield, U Brüggemann, HB Christensen, C Leuz
Journal of Accounting Research 55 (1), 35-78, 2017
Policeman for the world: The impact of extraterritorial fcpa enforcement on foreign investment and internal controls
HB Christensen, MG Maffett, T Rauter
The Accounting Review 97 (5), 189-219, 2022
Contracting on GAAP changes: large sample evidence
HB Christensen, VV Nikolaev
Journal of Accounting Research 55 (5), 1021-1050, 2017
Proactive financial reporting enforcement and shareholder wealth
HB Christensen, LY Liu, M Maffett
Journal of Accounting and Economics 69 (2-3), 101267, 2020
Reversing the Resource Curse: Foreign Corruption Regulation and the Local Economic Benefits of Resource Extraction
HB Christensen, M Maffett, T Rauter
American Economic Journal: Applied Economics 16 (1), 90-120, 2024
Financial shocks to lenders and the composition of financial covenants
HB Christensen, D Macciocchi, A Morris, VV Nikolaev
Journal of Accounting and Economics 73 (1), 101426, 2022
The Cost of Capital in Europe: An Empirical Analysis and the Preliminary Impact of International Accounting Harmonisation (ACCA research report no. 94)
E Lee, M Walker, H Christensen
Association of Chartered Certified Accountants, 2006
Broad-versus narrow-sample evidence in disclosure regulation studies: A discussion of Badia, Duro, Jorgensen, and Ormazabal (2018)
HB Christensen
Contemporary Accounting Research, Forthcoming, 2019
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