We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …

We investigate the impact of uneven transparency regulation across countries and industries on the location of economic … transparency regulation is negatively associated with the focal industry’s economic activity in terms of inputs (e.g., employment …’ transparency regulation is positively associated with the focal industry’s economic activity. Our evidence suggests uneven …

We investigate the impact of uneven transparency regulation across countries and industries on the location of economic … transparency regulation is negatively associated with the focal industry's economic activity in terms of inputs (e.g., employment …' transparency regulation is positively associated with the focal industry's economic activity. Our evidence suggests uneven …

models in one significant way: it considers the effect of regulation not only on the behavior of those subject to it … (potential wrongdoers), but also on the perceptions – and as a result, on the behavior – of those whom regulation seeks to … protect (potential victims).Normatively, the article challenges the view of regulation as a two-way tradeoff between …

‐wide resource allocation. Using threshold‐induced variation in the share of mandated firms in a given industry, I document that … not find that reporting mandates unambiguously improve the efficiency of industry‐wide resource allocation. With respect …

improve the efficiency of resource allocation. By contrast, I find auditing regulation, mandating a greater share of firms to … not find any other effects of auditing regulation on industry-wide resource allocation in my setting. My findings suggest … reporting regulation substitutes a transactional type of resource allocation based on public information for a relational one …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature …' involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank …