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Knowledge Wharton

Mind the GAAP: Analyzing the Proposed Switch to International Accounting Standards
The federal Securities and Exchange Commission proposed last summer that U.S. Generally Accepted Accounting Pr... More »

Do the Answers to Our Current Financial Woes Lie in the Past?
Bad debt. Frozen credit. Stock market panic. Popular outrage. Political paralysis. The financial crisis that h... More »

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Luzi Hail

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Assistant Professor of Accounting



Research Publications Biography

Research Areas

International accounting; financial disclosure and capital markets; cost of capital; accounting harmonization; law and finance

Current Projects

Reporting incentives and quality of accounting numbers. Disclosure regulation and firms' cost of capital. Cost of capital effects of U.S. cross-listings. Effects of taxes on asset pricing.