Jun. 14, 2021
Dear Ladies and Gentlemen, we would like to submit the attached letter and study in response to your request for public input. Sincerely, Christian Leuz, Hans Christensen and Luzi Hail __________________________________ Christian Leuz J. Sondheimer Professor of International Economics, Finance & Accounting The University of Chicago Booth School of Business 5807 South Woodlawn Avenue Chicago, IL 60637 Phone: +1 773 834 1996 Email: CLeuz@ChicagoBooth.edu Website: http://faculty.chicagobooth.edu/christian.leuz/ SSRN: http://ssrn.com/author=18004
(Attached File #1:cll12-8916936-245053.pdf)(Attached File #2:cll12-8916939-245053.pdf)