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The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

Consistency is one of the key principles of effective regulations. When the same violation is sanctioned in materially different ways, such practices might significantly diminish public trust and confidence in...

8 January 2018

Matthew Baugh

Kyonghee Kim

Kwang J. Lee

The EU Issuers’ accounting disclosure regime and investors’ information needs. The essential role of narrative reporting

Within the EU investor protection framework, issuers are required to provide different investor groups with relevant information. Nevertheless, the current issuers’ accounting regime based on IAS/IFRS seems to be inconsistent...

12 September 2017

Giovanni Strampelli

Consequences of Mandatory Quarterly Reporting: The U.K. Experience

The SEC is considering the pros and cons of moving to less frequent semi-annual reporting from the current regime of quarterly reporting for at least certain types of public companies....

The Reach and Effectiveness of FDICIA: Internal Controls and Audit Committee Regulation in Banking

Prior research has found that external audits of banks under the Federal Deposit Insurance Corporation Improvement Act (‘FDICIA’) of 1991 constrained at least some aspects of accounting discretion. This is...

11 August 2016

Drew Dahl

Richard Jenson

Regulating for Corporate Sustainability: Why the Public-Private Divide Misses the Point

Is the company a public or private entity? This intellectually interesting debate may serve as a deflection device, keeping bright academic minds occupied with discussing the nature of the company....

30 May 2016

Beate Sjåfjell

Transparency II and Interim Management Statements - Implementation in Italy and Issuers’ Voluntary Disclosure Guidelines Published by Assonime

This post comes to us from Valentina Allotti and Marcello Bianchi of Assonime.Transparency II (Directive 2013/50/UE) abolished the obligation to publish interim management reports for listed companies in Europe....

29 May 2016

Assonime

The Political Economy of Corporate Financial Regulatory Legislation

Every few years over the last several decades, Congress has been faced with the question of how to best regulate corporate financial activities. In the late 1970’s, concern for bribery...

11 April 2016

Michael Patrick Wilt

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

In our paper “The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research”, Peter Wysocki and I review the empirical literature on the economic...

10 April 2016

Christian Leuz

The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

The EU Issuers’ accounting disclosure regime and investors’ information needs. The essential role of narrative reporting

Consequences of Mandatory Quarterly Reporting: The U.K. Experience

The Reach and Effectiveness of FDICIA: Internal Controls and Audit Committee Regulation in Banking

Regulating for Corporate Sustainability: Why the Public-Private Divide Misses the Point

Transparency II and Interim Management Statements - Implementation in Italy and Issuers’ Voluntary Disclosure Guidelines Published by Assonime

The Political Economy of Corporate Financial Regulatory Legislation

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

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