Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary Accounting Research 39 (2021) 1, pp. 498-536
securities laws (IFRS 7) and banking regulation (Pillar 3 of the Basel II Accord) but that different regulators start enforcing … adoption of Pillar 3 even if they already had to comply with the same requirements under IFRS 7. The effects are stronger if …