regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …

regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on … regulation, we highlight the challenges with: (i) quantifying regulatory costs and benefits, (ii) measuring disclosure and … when evaluating regulation. We then synthesize the empirical evidence on the economic effects of disclosure regulation and …

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 …

regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …

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 …

dispersed environmental externalities with disclosure regulation to create public pressure reduces their environmental impact …