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The death of a regulator: strict supervision, bank lending, and business activity

Granja, João; Leuz, Christian - 2020

An important question in banking is how strict supervision affects bank lending and in turn local business activity. Supervisors forcing banks to recognize losses could choke off lending and amplify local economic woes. But stricter supervision could also change how banks assess and manage...

Persistent link: https://www.econbiz.de/10012668203

The death of a regulator : strict supervision, bank lending and business activity

Leuz, Christian; Granja, João - 2018

An important question in banking is how strict supervision affects bank lending and in turn local business activity. Forcing banks to recognize losses could choke off lending and amplify local economic woes, especially after financial crises. But stricter supervision could also lead to changes...

Persistent link: https://www.econbiz.de/10011932392

The Twilight Zone : OTC Regulatory Regimes and Market Quality

Brüggemann, Ulf - 2018

regulation. We exploit this institutional richness to show that OTC firms subject to stricter regulatory regimes and disclosure …

Persistent link: https://www.econbiz.de/10012927131

Accounting for financial stability : lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...

Persistent link: https://www.econbiz.de/10012241734

The twilight zone : OTC regulatory regimes and market quality

Brüggemann, Ulf; Kaul, Aditya; Leuz, Christian; … - 2013 - Rev.

state laws beyond SEC regulation. We then exploit this institutional richness to analyze two key dimensions of market …

Persistent link: https://www.econbiz.de/10009782418

The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession

Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

Persistent link: https://www.econbiz.de/10011405693

Internalizing Externalities : Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality

Bonetti, Pietro; Leuz, Christian; Michelon, Giovanna - 2022

environmental externalities with disclosure regulation reduces their environmental impact. We find significant improvements in water …

Persistent link: https://www.econbiz.de/10014079946

The Economics of Disclosure and Financial Reporting Regulation : Evidence and Suggestions for Future Research

Leuz, Christian - 2018

regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the … to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We … then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including …

Persistent link: https://www.econbiz.de/10012935619

Reporting regulation and corporate innovation

Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021

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 …

Persistent link: https://www.econbiz.de/10012704999

Reporting regulation and corporate innovation

Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020

Persistent link: https://www.econbiz.de/10012668207