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Reporting Regulation and Corporate Innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
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/10012655962
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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/10012705621
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Uneven regulation and economic reallocation: Evidence from transparency regulation
Breuer, Matthias; Breuer, Patricia - 2022
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 …
Persistent link: https://www.econbiz.de/10013462156
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012
understanding of these effects. Based on the explicitly stated objectives of the EU's so-called 'IAS Regulation', we distinguish … the effectiveness of the IAS Regulation. We provide specific guidance for future research in this field. …
Persistent link: https://www.econbiz.de/10010281486
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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/10011431204
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Konzessionsmodelle für Fernstraßen in Deutschland : Eine ökonomische Analyse der Risikoallokation beim F- und A-Modell
von Hirschhausen, Christian R.; Beckers, Thorsten - 2003
This paper analyzes the risk allocation in concession models for German highways, according to the "F-Model" and the "A … concession models. Next, theoretical backgrounds and rules of thumb for risk allocation in concessions for road infrastructure … are presented and applied to the F- and A-Model. Both models show significant weaknesses with regard to risk allocation …
Persistent link: https://www.econbiz.de/10010276927
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Audit mandates, audit firms, and auditors
Breuer, Matthias; Le, Anthony; Vetter, Felix - 2023
Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit...
Persistent link: https://www.econbiz.de/10014376044
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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/10012290508
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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/10012655958
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Disclosure, transparency, and market discipline
Freixas, Xavier; Laux, Christian - 2011
think about information as well as market discipline and discuss policy implications and proposals for regulation. …
Persistent link: https://www.econbiz.de/10010308575