Different Approaches to Corporate Reporting Regulation
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Accounting and Business Research
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Different approaches to corporate reporting regulation: How jurisdictions differ and why
Christian Leuz a a b c d
J. Sondheimer Professor of International Economics, Finance and Accounting, University of Chicago Booth School of Business, 5807 South Woodlawn Avenue, Chicago, IL, 60637–1610, USA E-mail: b c d
Research associate at the National Bureau of Economic Research, Cambridge, MA European Corporate Governance Institute, Brussels
Fellow of the Wharton Financial Institutions Center, Philadelphia, PA Version of record first published: 04 Jan 2011.
To cite this article: Christian Leuz (2010): Different approaches to corporate reporting regulation: How jurisdictions differ and why, Accounting and Business Research, 40:3, 229-256 To link to this article: http://dx.doi.org/10.1080/00014788.2010.9663398
PLEASE SCROLL DOWN FOR ARTICLE Full terms and conditions of use: http://www.tandfonline.com/page/terms-and-conditions This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, demand, or costs or damages
Accounting and Business Research
Publication details, including instructions for authors and subscription information: http://www.tandfonline.com/loi/rabr20
Different approaches to corporate reporting regulation: How jurisdictions differ and why
Christian Leuz a a b c d
J. Sondheimer Professor of International Economics, Finance and Accounting, University of Chicago Booth School of Business, 5807 South Woodlawn Avenue, Chicago, IL, 60637–1610, USA E-mail: b c d
Research associate at the National Bureau of Economic Research, Cambridge, MA European Corporate Governance Institute, Brussels
Fellow of the Wharton Financial Institutions Center, Philadelphia, PA Version of record first published: 04 Jan 2011.
To cite this article: Christian Leuz (2010): Different approaches to corporate reporting regulation: How jurisdictions differ and why, Accounting and Business Research, 40:3, 229-256 To link to this article: http://dx.doi.org/10.1080/00014788.2010.9663398
PLEASE SCROLL DOWN FOR ARTICLE Full terms and conditions of use: http://www.tandfonline.com/page/terms-and-conditions This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, demand, or costs or damages
References: Vol. 40, No. 3. 2010 International Accounting Policy Forum 255