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From low-quality reporting to financial crises : politics of disclosure regulation along the economic cycle

Bertomeu, Jeremy; Magee, Robert P. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 209-227

Persistent link: https://www.econbiz.de/10009406378

Disclosure paternalism

Bertomeu, Jeremy - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-20

Persistent link: https://www.econbiz.de/10015048977

Political pressures and the evolution of disclosure regulation

Bertomeu, Jeremy; Magee, Robert P. - In: Review of accounting studies 20 (2015) 2, pp. 775-802

Persistent link: https://www.econbiz.de/10011283638

Toward a positive theory of disclosure regulation : in search of institutional foundations

Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824

Persistent link: https://www.econbiz.de/10009751796

Towards a theory of accounting regulation : a discussion of the politics of disclosure regulation along the economic cycle

Wagenhofer, Alfred - In: Journal of accounting & economics 52 (2011) 2/3, pp. 228-234

Persistent link: https://www.econbiz.de/10009406373

From Low-Quality Reporting to Financial Crises : Politics of Disclosure Regulation Along the Economic Cycle

Bertomeu, Jeremy - 2011

This paper examines how financial reporting regulations affect, and respond to, macroeconomic cycles by exploring a positive framework in which regulators subject to political pressures respond to cyclical demands by borrowers and lenders. We establish that, as economic conditions initially...

Persistent link: https://www.econbiz.de/10013132924

Interplay between accounting and prudential regulation

Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53

Persistent link: https://www.econbiz.de/10014234196

Toward a general equilibrium theory of financial reporting

Bertomeu, Jeremy; Cheynel, Edwige - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1521-1544

Persistent link: https://www.econbiz.de/10014456779