This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … central importance of firms' reporting incentives and countries' enforcement regimes for the quality of financial reporting … reporting effects …

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 …

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … central importance of firms' reporting incentives and countries' enforcement regimes for the quality of financial reporting … reporting effects …

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting … reporting outcomes, and (iii) drawing causal inferences from regulatory studies. Next, we discuss empirical studies that link … disclosure and reporting activities to firm-specific and market-wide economic outcomes. Understanding these links is important …

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting … challenges with (1) quantifying regulatory costs and benefits, (2) measuring disclosure and reporting outcomes, and (3) drawing … causal inferences from regulatory studies. Next, we discuss empirical studies that link disclosure and reporting activities …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model … accounting and financial reporting are to contribute to financial stability …

to the potential adoption of International Financial Reporting Standards (IFRS) in the U.S. We highlight the unique ….S. reporting practices, the ensuing capital market effects, and the potential costs of switching from U.S. GAAP to IFRS. We discuss …