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 …

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 (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 …

We examine whether a shock to the enforceability of Regulation Fair Disclosure (Reg FD) limited its ability to restrict …

experiment based on inter-state variation in disclosure regulation. Disclosed premiums may influence case selection in two ways …

Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the …

Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the …

We examine an effect of Regulation Fair Disclosure (Reg FD) on voluntary public managerial guidance information quality …