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.