We study the effects of country-level accounting enforcement on earnings quality of banks and whether bank regulation …, we provide empirical evidence that bank regulation complements the effect of accounting enforcement on bank earnings …

This is an Online Appendix to "Disclosure Regulation in the Hands of Bank Regulators", available at: "https …

consequences of disclosure regulation in the hands of bank regulators. Consistent with theory, we find that bank regulators are …

temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … perspective on policy implications for both regulation and standard setting. We contend that current Compliance and Disclosure … result, we advocate a slight relaxation of the current enforcement of Regulation G. We agree with FASB proposals for greater …