Christian Laux

Research Interests
Financial reporting, financial regulation, financial stability, corporate governance, contract theory
Selected Publications
Financial reporting and financial stability
- Procyclicality of US Bank Leverage, joint with Thomas Rauter,Journal of Accounting Research 55(2), 2017, 237-273.
Financial Instruments, Financial Reporting and Financial Stability, Accounting and Business Research 42(3), 2012, 1-22.
Did Fair-Value Accounting Contribute to the Financial Crisis?, with Christian Leuz, Journal of Economic Perspectives24(1),Winter 2010, 93-118.
The Crisis of Fair Value Accounting: Making Sense of the Recent Debate, with Christian Leuz, Accounting, Organizations and Society 34(6-7), 2009, 826-834.
Corporate governance, regulation, and financial stability
The Adverse Effect of Information on Governance and Leverage, joint with Gyöngyi Lóránth and Alan D. Morrison, Management Science 64(4), 2018, 1510–1527.
Bank Regulation, CEO Compensation, and Boards, joint with Julian Kolm and Gyöngyi Lóránth, Review of Finance 21(5), 2017, 1901-1932.
Board Committees, CEO Compensation, and Earnings Management, with Volker Laux, The Accounting Review 84(3), 2009, 869-891.