the regulation. These results suggest that GAAP requirements reduce municipal borrowing costs. More generally, the … evidence indicates that financial reporting regulation reduces contracting costs between borrowers and lenders …

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

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 …

associated with the X-factor in a price/revenue cap regulation and cost of capital, whilst at the same time increasing overall …

This study examines the costs and benefits of uniform accounting regulation in the presence of heterogeneous firms who … can lobby the regulator. A commitment to uniform regulation reduces economic distortions caused by lobbying by creating a …

options, if the company faces a cost-based regulation. It uses a theoretical approach: A discrete-time mathematical model … the company arise. However, those companies, which are often network operators, have to face a governmental regulation …

While Regulation FD was designed to benefit investors by curbing the selective disclosure of material non …