We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe …'s regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their …

most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …

To date, China has maintained a variety of restrictions on its financial markets. In addition to imposing capital … foreign stock markets, and the amount they can sell. China is unique in that foreigners pay much less than domestic investors …

, fuel economy standards for automobiles, renewable portfolio standards, low carbon fuel standards, and--most recently--China … substantial gains could arise from shifting two programs, China's new national carbon market (~60% gain) and the California Low …

This study investigates how enhanced regulation can promote innovation, focusing on the impacts of a significant … regulatory reform in China's pharmaceutical sector implemented in 2015. Inspired by regulatory practices in the U.S., the reform …

are projected to pay to the government now and in the future. The generational accounting system represents an alternative …

This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash …' interests. Accounting by prespecified, "objective" rules alleviates the underinvestment problem …

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …