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European Financial Reporting Enforcement: Analysis of Practices and Indices

Author

Listed:
  • Thomas Riise Johansen
  • Carsten Allerslev Olsen
  • Thomas Plenborg

Abstract

This paper analyses how financial reporting enforcement varies across 17 Eu-ropean countries and the extent to which enforcement indices used in the existing accounting literature capture this enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study finds extensive variations in financial reporting enforcement across the European countries. Fur-thermore, enforcement indices used in the accounting literature do not appear to capture financial reporting enforcement. These findings should be of interest to ESMA and other enforcement bodies as well as for the use of enforcement indices in accounting research.

Suggested Citation

  • Thomas Riise Johansen & Carsten Allerslev Olsen & Thomas Plenborg, 2020. "European Financial Reporting Enforcement: Analysis of Practices and Indices," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(1), pages 83-123.
  • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2020-001003
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    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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