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Matthias Breuer

Personal Details

First Name:Matthias
Middle Name:
Last Name:Breuer
Suffix:
RePEc Short-ID:pbr741
[This author has chosen not to make the email address public]
http://ssrn.com/author=2424935
Terminal Degree:2018 Booth School of Business; University of Chicago (from RePEc Genealogy)

Affiliation

Graduate School of Business
Columbia University

New York City, New York (United States)
http://www.gsb.columbia.edu/
RePEc:edi:gsclbus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Bourveau, Thomas & Breuer, Matthias & Koenraadt, Jeroen & Stoumbos, Robert, 2025. "Public company auditing around the securities exchange act: historical lessons for ESG assurance," LSE Research Online Documents on Economics 126913, London School of Economics and Political Science, LSE Library.
  2. Breuer, Matthias & Cai, Wei & Le, Anthony & Vetter, Felix, 2024. "Minority representation at work," Working Papers 343, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  3. Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  4. Breuer, Matthias & Breuer, Patricia, 2022. "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series 43, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  5. Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
  6. Breuer, Matthias, 2017. "How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?," Working Papers 270, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

Articles

  1. Romain Boulland & Thomas Bourveau & Matthias Breuer, 2026. "Company Websites: A New Measure of Disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(1), pages 81-125, March.
  2. Breuer Matthias, 2025. "Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 15(1), pages 123-139.
  3. Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025. "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  4. Matthias Breuer & Eva Labro & Haresh Sapra & Anastasia A. Zakolyukina, 2024. "Bridging Theory and Empirical Research in Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(3), pages 1121-1139, June.
  5. Matthias Breuer & Ed Dehaan, 2024. "Using and Interpreting Fixed Effects Models," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(4), pages 1183-1226, September.
  6. Matthias Breuer & Harm H. Schütt, 2023. "Accounting for uncertainty: an application of Bayesian methods to accruals models," Review of Accounting Studies, Springer, vol. 28(2), pages 726-768, June.
  7. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(1), pages 59-110, March.
  8. Matthias Breuer & David Windisch, 2019. "Investment Dynamics and Earnings‐Return Properties: A Structural Approach," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(3), pages 639-674, June.
  9. Matthias Breuer & Katharina Hombach & Maximilian A Müller, 2018. "How Does Financial Reporting Regulation Affect Firms’ Banking?," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1265-1297.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Bourveau, Thomas & Breuer, Matthias & Koenraadt, Jeroen & Stoumbos, Robert, 2025. "Public company auditing around the securities exchange act: historical lessons for ESG assurance," LSE Research Online Documents on Economics 126913, London School of Economics and Political Science, LSE Library.

    Cited by:

    1. Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2026. "Carbon accounting quality: Measurement and the role of assurance," Journal of Accounting and Economics, Elsevier, vol. 81(2).
    2. Matthias Breuer, 2025. "Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 1031-1055, May.

  2. Breuer, Matthias & Cai, Wei & Le, Anthony & Vetter, Felix, 2024. "Minority representation at work," Working Papers 343, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

    Cited by:

    1. Kelvin K. F. Law & Jingdan Tan, 2026. "Diversity Tokenism," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(1), pages 317-363, March.
    2. Thomas Bourveau & Rachel W. Flam & Anthony Le, 2026. "Behind the Curtain of Workforce Diversity: Evidence from EEO-1 Reports," Management Science, INFORMS, vol. 72(2), pages 1699-1726, February.

  3. Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

    Cited by:

    1. Dunn, Phoebe & Allen, Lucinda & Buzelli, Luisa & Ewbank, Leo & Alderwick, Hugh, 2025. "NHS action on social and economic development in England: Vague national policy expectations," Health Policy, Elsevier, vol. 151(C).

  4. Breuer, Matthias & Breuer, Patricia, 2022. "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series 43, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).

    Cited by:

    1. Farzana Afrin & Jinhwan Kim & Sugata Roychowdhury & Benjamin P. Yost, 2025. "Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 599-647, May.
    2. Jody Grewal & Aditya Mohan & Gerardo Pérez‐Cavazos, 2024. "Payment Practices Transparency and Customer‐Supplier Dynamics," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(2), pages 635-674, May.
    3. Kim, Jinhwan & Olbert, Marcel, 2022. "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, vol. 74(2).

  5. Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.

    Cited by:

    1. Xuan Tian & Jiawen Yan & Luo Zuo, 2026. "Do Shared Auditors Facilitate Follow‐on Innovation?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(1), pages 477-514, March.
    2. Xu, Hongkang, 2025. "Regulatory fragmentation and corporate innovation," Journal of Empirical Finance, Elsevier, vol. 82(C).
    3. Jinsong Liu & Jiaren Pang & Xinyi Zhang & Xi Zhou, 2026. "Does Disclosing Well Lead to Doing Good?," Financial Management, Financial Management Association International, vol. 55(1), pages 121-151, March.
    4. Ioannis V. Floros & Shane A. Johnson & Wanjia Zhao, 2025. "Redaction as Cross‐Regulatory Disclosure Avoidance," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 807-855, May.
    5. Weinrich, Arndt, 2026. "Innovation under nexus requirements," arqus Discussion Papers in Quantitative Tax Research 312, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Keusch, Thomas & Timmermans, Oscar, 2026. "Can financial metrics provide incentives for environmental performance improvement?," LSE Research Online Documents on Economics 139003, London School of Economics and Political Science, LSE Library.
    7. Lanshan Gui & Xue Li, 2025. "From digital finance to innovation: The trust bridge in China," Review of Financial Economics, John Wiley & Sons, vol. 43(4), pages 629-661, October.
    8. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    9. Brad Nathan, 2024. "Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(4), pages 1405-1448, September.
    10. Bin Yan Ding & Feng Wei, 2022. "Executive resume information disclosure and corporate innovation: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3593-3610, December.
    11. Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L., 2025. "Measuring firm exposure to government agencies," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    12. Tseng, Kevin & Zhong, Rong (Irene), 2024. "Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation," Journal of Accounting and Economics, Elsevier, vol. 78(1).
    13. Yang, Xiaoyin & Zhang, Xinmin & Zang, Hong & Chu, Hongcong & Feng, Chao, 2025. "From shadows to spotlight: How big data bureaus unveil corporate R&D gaming?," Finance Research Letters, Elsevier, vol. 86(PG).
    14. Hung Quang Bui & Khanh Hoang & Huy Viet Hoang & Anh Ngoc Quang Huynh & Giang Thi Minh Vu & Thao Duong Phuong Pham, 2025. "National Innovation Systems and Corporate Intangible Investment as a Driver of Sustainable Development: A Cross‐Country Study," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(6), pages 9226-9244, December.
    15. Florackis, Chris & Muktadir-Al-Mukit, Dewan & Sainani, Sushil & Zhang, Ziyang (John), 2025. "Stock market reaction to mandatory carbon disclosure announcements: The role of institutional investors," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 99(C).
    16. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(1), pages 59-110, March.
    17. Simon Döring & Wolfgang Drobetz & Sadok El Ghoul & Omrane Guedhami & Henning Schröder, 2023. "Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure," Journal of Business Ethics, Springer, vol. 182(4), pages 903-932, February.
    18. Antonio Moreta, 2026. "Reporting Regulation and Private Firms' Bank Credit," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(2), pages 1021-1086, May.
    19. Raphael Duguay, 2022. "The Economic Consequences of Financial Audit Regulation in the Charitable Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(4), pages 1463-1498, September.
    20. Stephen Glaeser & Jeremy Michels & Robert E. Verrecchia, 2020. "Discretionary disclosure and manager horizon: evidence from patenting," Review of Accounting Studies, Springer, vol. 25(2), pages 597-635, June.

  6. Breuer, Matthias, 2017. "How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?," Working Papers 270, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

    Cited by:

    1. Mircea Epure & Serhat Hasancebi, 2025. "The opaque scorecard: Environmental, social and financial information during a crisis," Economics Working Papers 1932, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Romain Boulland & Thomas Bourveau & Matthias Breuer, 2026. "Company Websites: A New Measure of Disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(1), pages 81-125, March.
    3. Ghosh, Chinmoy & He, Fan, 2023. "The impact of laws and institutions on financial contracts: Evidence from relationship lending across the world," Journal of Banking & Finance, Elsevier, vol. 148(C).
    4. Chen, Peter, 2019. "Mergers, Aggregate Productivity, and Markups," Working Papers 288, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

Articles

  1. Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025. "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 80(1).
    See citations under working paper version above.
  2. Matthias Breuer & Eva Labro & Haresh Sapra & Anastasia A. Zakolyukina, 2024. "Bridging Theory and Empirical Research in Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(3), pages 1121-1139, June.

    Cited by:

    1. Pallab Kumar Biswas & Paul A. Griffin & David H. Lont, 2025. "Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1532-1584, June.

  3. Matthias Breuer & Ed Dehaan, 2024. "Using and Interpreting Fixed Effects Models," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(4), pages 1183-1226, September.

    Cited by:

    1. Xuan Tian & Jiawen Yan & Luo Zuo, 2026. "Do Shared Auditors Facilitate Follow‐on Innovation?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(1), pages 477-514, March.
    2. Jeffery Piao & K. Philip Wang & Diana L. Weng, 2025. "U.S. Banks’ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureau’s Annual Business Survey," Working Papers 25-07, Center for Economic Studies, U.S. Census Bureau.
    3. Baik, Bok & Kim, Alex G. & Kim, David S. & Yoon, Sangwon, 2025. "Vocal delivery quality in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 80(1).
    4. John Gallemore & Stephan Hollander & Martin Jacob & Xiang Zheng, 2025. "Tax Policy Expectations and Investment," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(1), pages 363-412, March.
    5. Ed deHaan & Alastair Lawrence & Robin Litjens, 2025. "Measuring Investor Attention Using Google Search," Management Science, INFORMS, vol. 71(7), pages 6275-6297, July.
    6. Matthias Breuer, 2025. "Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 1031-1055, May.
    7. Ferguson, Duke & Krupa, Trent J. & Laux, Rick C., 2026. "Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders," Journal of Accounting and Economics, Elsevier, vol. 81(2).
    8. Wu, Hao & Song, Yunling, 2025. "Do bank incentives matter? Evidence from the impact of green finance on corporate carbon neutrality performance," Finance Research Letters, Elsevier, vol. 71(C).
    9. Liang, Yinhe & Liu, Xi & Yu, Sitian, 2025. "Education and energy poverty: Evidence from China's compulsory education law," Energy, Elsevier, vol. 314(C).
    10. Zhou, Yiyi & Wang, Wei & Liu, Yunqiang, 2025. "How does digital transformation drive green innovation in agricultural supply chains?," Renewable and Sustainable Energy Reviews, Elsevier, vol. 217(C).
    11. Dongri Han & Ke Lu & Peisen Liu, 2025. "Multiplication of number and quality rise: data elements enable low-carbon innovation," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-17, December.
    12. Bratten, Brian & Huang, Meng & Jenkins, Nicole Thorne & Xie, Hong, 2025. "Mandatory disclosures and opportunism: Evidence from repurchases," Journal of Accounting and Economics, Elsevier, vol. 80(1).
    13. Cen, Xiao & Li, Nan & Tang, Chao & Wang, Juanting, 2025. "Preference dynamics and risk-taking incentives," Journal of Accounting and Economics, Elsevier, vol. 79(2).
    14. Yongqiang Chu & Bo Huang & Haitong Li & Junqi Liu, 2025. "Product market competition and disclosure content differentiation: A topic modeling analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 52(2), pages 691-721, April.
    15. Alper Darendeli, 2025. "How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets," Review of Accounting Studies, Springer, vol. 30(2), pages 1222-1266, June.
    16. Keusch, Thomas & Timmermans, Oscar, 2026. "Can financial metrics provide incentives for environmental performance improvement?," LSE Research Online Documents on Economics 139003, London School of Economics and Political Science, LSE Library.
    17. Christine Cuny & Mihir N. Mehta & Wanli Zhao, 2025. "Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(4), pages 1453-1492, September.
    18. Ahmet Özcan, 2025. "Navigating Volatility: How to Maintain Strong Profitability in Uncertain Times: Evidence from Manufacturing Firms," SAGE Open, , vol. 15(4), pages 21582440251, October.
    19. Guo, Jia & Wang, Kemin & Zhang, Guanglong, 2026. "Do managerial pay caps intensify agency conflicts? Evidence from corporate cash holdings," Pacific-Basin Finance Journal, Elsevier, vol. 96(C).
    20. Stephanie F. Cheng & Dushyantkumar Vyas & Regina Wittenberg-Moerman & Wuyang Zhao, 2025. "Exposure to superstar firms and financial distress," Review of Accounting Studies, Springer, vol. 30(2), pages 1355-1396, June.
    21. Mary E. Barth & Jonathan Berkovitch & Doron Israeli, 2026. "The Information Content of Operational Effectiveness," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 53(2), pages 708-732, April.
    22. Jianfu Shen & Irina Y. Yu & Kwok Yuen Fan & Morgan X. Yang & Eddie C. M. Hui, 2026. "Lobbying and Green Transition in Fossil Fuel Sector," Business Strategy and the Environment, Wiley Blackwell, vol. 35(5), pages 6479-6503, July.
    23. Liu, Li & Hu, Wenxiu & Wang, Fangyun & Yang, Li, 2025. "Does employing academic executives enhance R&D cost stickiness? Evidence from Chinese listed companies," Economic Modelling, Elsevier, vol. 145(C).
    24. de Haan, Ed & Lawrence, Alastair & Litjens, Robin, 2025. "Measuring investor attention using Google search," Other publications TiSEM a186d16d-dce3-4d48-b0fc-1, Tilburg University, School of Economics and Management.
    25. Chan Li & Kristin Stack & Lili Sun & Jianren Xu, 2026. "Enterprise Risk Management and Management Earnings Forecasts," Management Science, INFORMS, vol. 72(5), pages 4062-4086, May.
    26. Elizabeth Blankespoor & Ed Dehaan & Qianqian Li, 2026. "Generative AI in Financial Reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(3), pages 1189-1232, June.
    27. Loh, Wei Ting, 2026. "Information sharing within institutional investor networks," Journal of Accounting and Economics, Elsevier, vol. 81(1).
    28. Miller, Gregory S. & Stockbridge, Douglas R. & Williams, Christopher D., 2026. "Mandatory disclosure of investors’ fossil fuel holdings," Journal of Accounting and Economics, Elsevier, vol. 81(1).
    29. Wu, Yue Rio & Huang, Sterling & Tsang, Albert & Wang, Kun Tracy, 2025. "Generalist managers and firm innovation worldwide: The role of innovation-specific institutions," Journal of Accounting and Economics, Elsevier, vol. 79(2).
    30. Farzana Afrin & Jinhwan Kim & Sugata Roychowdhury & Benjamin P. Yost, 2025. "Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 599-647, May.
    31. Chen, Muzi & Li, Geng & Li, Nan & Yang, Xiaoguang & Trainor, William J., 2025. "Impact of regional digital economy on default recovery: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 101(C).
    32. Mohamed Shaker Ahmed & Charilaos Mertzanis, 2025. "Right‐to‐Work Laws and Firm Productivity in U.S. Firms," Industrial Relations Journal, Wiley Blackwell, vol. 56(4), pages 301-321, July.
    33. Jenni Kallunki & Juha‐pekka Kallunki & Wayne Landsman & Emma‐riikka Myllymäki & Lasse Niemi, 2026. "Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct," Post-Print hal-05447148, HAL.
    34. Silvia Bressan, 2025. "Environmental, Social, and Governance and expenses of insurance companies," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 14(3), pages 1-1.
    35. Du, Yuan & Sun, Lu & Cui, Wei & Wang, Hongxin, 2025. "Ethnic green culture in leadership and corporate green investment: Evidence from China," Global Finance Journal, Elsevier, vol. 67(C).
    36. Adhikari, Hari P. & More, Deepak G. & Sah, Nilesh B., 2025. "Climate change exposure and short-termism: Evidence from net trade credit," International Review of Financial Analysis, Elsevier, vol. 103(C).
    37. Cheng, Qiang & Lin, An-Ping & Yang, Mengjie, 2025. "Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    38. Wang, Long & Ji, Wenjun & Zhang, Teng & Liu, Xiaoqian, 2025. "Does distance from government hinder enterprises’ OFDI？Evidence from China," Economic Systems, Elsevier, vol. 49(2).
    39. Mark Zakota, 2025. "EPA scrutiny and voluntary environmental disclosures," Review of Accounting Studies, Springer, vol. 30(4), pages 3514-3557, December.
    40. Lester, Rebecca & Olbert, Marcel, 2025. "Firms’ real and reporting responses to taxation: A review," Journal of Accounting and Economics, Elsevier, vol. 80(2).
    41. Shi, Zhengxu & Xia, Yufei & He, Lingyun & Sun, Naili & Zheng, Qiong, 2025. "Can internal regulatory technology (RegTech) mitigate bank credit risk? Evidence from the banking sector in China," Research in International Business and Finance, Elsevier, vol. 75(C).
    42. Joachim Gassen & Maximilian Muhn, 2025. "Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(1), pages 413-460, March.
    43. Sun, Stephen Teng & Wei, Shang-Jin & Xie, Jin, 2025. "Accounting standards and antidumping investigations," Journal of Accounting and Economics, Elsevier, vol. 80(2).
    44. Mbassi, Christophe Martial & Samba, Cyrille Michel & Elomo Zogo, Thérèse, 2025. "Does monetary policy fuel energy consumption across the world? Focus on inflation targeting," Energy Economics, Elsevier, vol. 145(C).
    45. Oesch, David & Walser, Tanja, 2025. "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, vol. 92(C).
    46. Felix Fritsch & Qi Zhang & Xiang Zheng, 2025. "Responding to Climate Change Crises: Firms' Trade‐Offs," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(5), pages 2137-2179, December.
    47. Eberhartinger Eva & Speitmann Raffael & Sureth-sloane Caren, 2025. "Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2025-05, Joint Research Centre.
    48. Bertomeu, Jeremy & Lin, Yupeng & Liu, Yibin & Ni, Zhenghui, 2025. "The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy," Journal of Accounting and Economics, Elsevier, vol. 80(1).
    49. Paul Hribar & Todd Kravet & Trent Krupa, 2025. "Earnings myopia and private equity takeovers," Review of Accounting Studies, Springer, vol. 30(1), pages 994-1035, March.
    50. Albuquerque, Ana & Carter, Mary Ellen & Guo, Zhe (Michael) & Lynch, Luann J., 2025. "Complexity of CEO compensation packages," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    51. Attig, Najah & El Ghoul, Sadok & Hossain, Ashrafee, 2026. "Stakeholder-centric corporate misconduct and financing policies: A precautionary tale," Journal of Banking & Finance, Elsevier, vol. 182(C).
    52. Dutordoir, Marie & Shemesh, Joshua & Veld, Chris & Wang, Qing, 2024. "Can existing corporate finance theories explain security offerings during the COVID-19 pandemic?," Journal of Empirical Finance, Elsevier, vol. 79(C).
    53. Xia, Weifeng & Ruan, Zhiyu & Ma, Shenglin & Zhao, Jin & Yan, Jiale, 2025. "Can the digital economy enhance carbon emission efficiency? Evidence from 269 cities in China," International Review of Economics & Finance, Elsevier, vol. 97(C).
    54. Xu, Yong & Ji, Junzhe & Qiao, Yue & Huang, Jilei, 2025. "How and when does digital transformation promote technological innovation performance? A study of Chinese high-tech firms," Technovation, Elsevier, vol. 146(C).
    55. Jenni Kallunki & Juha‐Pekka Kallunki & Wayne Landsman & Emma‐Riikka Myllymäki & Lasse Niemi, 2026. "Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(2), pages 561-632, May.
    56. Daohan Yu & Fang Wang, 2025. "Intergovernmental Competition and Agricultural Science and Technology Innovation Efficiency: Evidence from China," Agriculture, MDPI, vol. 15(5), pages 1-24, February.
    57. Luo, Le & Zhang, Junru & Zheng, Chen, 2025. "Carbon management ability and climate risk exposure: An international investigation," Journal of Banking & Finance, Elsevier, vol. 173(C).
    58. De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025. "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, vol. 79(2).
    59. Mert Demir & Terrence F. Martell & Mehmet Ozbilgin, 2026. "Explaining CSR Disclosure Levels of U.S. Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 53(1), pages 297-320, February.
    60. Wu, YiLin & Ieong, Richard Lok-Si & Thomas, Shawn, 2025. "Exposures to common shocks along supply chains and relative performance evaluation in CEO compensation contracts," Journal of Corporate Finance, Elsevier, vol. 94(C).
    61. Leonelli, Sinja & Muhn, Maximilian & Rauter, Thomas & Sran, Gurpal S., 2026. "How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases," Journal of Accounting and Economics, Elsevier, vol. 81(1).
    62. Sung‐Yuan (Mark) Cheng & Nargess M. Golshan, 2025. "Silent Suffering: Using Machine Learning to Measure CEO Depression," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 689-767, May.
    63. Taoufik Elkemali, 2024. "R&D Expenditures and Analysts’ Earnings Forecasts," Forecasting, MDPI, vol. 6(3), pages 1-17, July.
    64. Griffin, Laura & McInnis, John, 2025. "Gone but not forgotten: Investor reaction to “excluded” recurring expenses," Journal of Accounting and Economics, Elsevier, vol. 80(1).
    65. Tianding Zhang & Sumei Gan, 2025. "Industrial Robot Adoption, Human Capital, and Global Value Chain Upgrading: Insights from China," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 33(2), pages 209-251, March.
    66. Han, Sae Hwang & Burr, Jeffrey A. & Zhang, Shiyang, 2025. "Helping behaviors and cognitive function in later life: The impact of dynamic role transitions and dose changes," Social Science & Medicine, Elsevier, vol. 383(C).
    67. Yang, Daniel G., 2025. "Foreign bank branch participation and U.S. syndicated loan contract design," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    68. Charles Ham & Rebecca N. Hann & MaryJane Rabier & Wenfeng Wang, 2025. "Auditor Skill Demands and Audit Quality: Evidence from Job Postings," Management Science, INFORMS, vol. 71(7), pages 5805-5829, July.

  4. Matthias Breuer & Harm H. Schütt, 2023. "Accounting for uncertainty: an application of Bayesian methods to accruals models," Review of Accounting Studies, Springer, vol. 28(2), pages 726-768, June.

    Cited by:

    1. Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2026. "Carbon accounting quality: Measurement and the role of assurance," Journal of Accounting and Economics, Elsevier, vol. 81(2).
    2. Byzalov, Dmitri & Basu, Sudipta, 2024. "The misuse of regression-based x-Scores as dependent variables," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    3. Breuer Matthias, 2025. "Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 15(1), pages 123-139.
    4. Ahn, Jae Hwan & Han, Jung Seung & Choi, Hoyong, 2025. "The impact of regulatory design change on financial reporting outcomes: Evidence from a Quasi-natural experiment," Finance Research Letters, Elsevier, vol. 81(C).
    5. Matthias Breuer & Ed Dehaan, 2024. "Using and Interpreting Fixed Effects Models," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(4), pages 1183-1226, September.

  5. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(1), pages 59-110, March.

    Cited by:

    1. Hillmann, Lisa, 2023. "Dividend taxation and the ownership structure of private firms," Journal of Corporate Finance, Elsevier, vol. 79(C).
    2. Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2026. "Carbon accounting quality: Measurement and the role of assurance," Journal of Accounting and Economics, Elsevier, vol. 81(2).
    3. Matthias Breuer, 2025. "Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 1031-1055, May.
    4. Philip G. Berger & Jung Ho Choi & Sorabh Tomar, 2024. "Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures," Management Science, INFORMS, vol. 70(3), pages 1374-1393, March.
    5. Zhao, Shuping & Xu, Kai & Wang, Zhao & Liang, Changyong & Lu, Wenxing & Chen, Bo, 2022. "Financial distress prediction by combining sentiment tone features," Economic Modelling, Elsevier, vol. 106(C).
    6. John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers 2020-92, Becker Friedman Institute for Research In Economics.
    7. Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    8. Alper Darendeli, 2025. "How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets," Review of Accounting Studies, Springer, vol. 30(2), pages 1222-1266, June.
    9. Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025. "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 80(1).
    10. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
    11. Romain Boulland & Thomas Bourveau & Matthias Breuer, 2026. "Company Websites: A New Measure of Disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(1), pages 81-125, March.
    12. van der Geest, Jesse, 2024. "Economic effects of tax avoidance and compliance," Other publications TiSEM aaca33bf-975d-4e21-9b5f-5, Tilburg University, School of Economics and Management.
    13. Kim, Jinhwan & Valentine, Kristen, 2023. "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    14. Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L., 2025. "Measuring firm exposure to government agencies," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    15. Liu, Yongtao & Li, Ruofan & Wu, Guanzheng, 2025. "How does national audit affect enterprises' operating efficiency?," Finance Research Letters, Elsevier, vol. 85(PC).
    16. Jiawei Wang & Yonghai Wang, 2026. "Regulatory Pressure and Audit Resource Reallocation: Evidence From Mandatory Audit Committee Report Disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(2), pages 1455-1479, June.
    17. Cyrus Aghamolla & Richard T. Thakor, 2022. "Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(3), pages 755-804, June.
    18. Lester, Rebecca & Olbert, Marcel, 2025. "Firms’ real and reporting responses to taxation: A review," Journal of Accounting and Economics, Elsevier, vol. 80(2).
    19. Joachim Gassen & Maximilian Muhn, 2025. "Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(1), pages 413-460, March.
    20. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    21. Thomas Bourveau & Janja Brendel & Jordan Schoenfeld, 2024. "Decentralized Finance (DeFi) assurance: early evidence," Review of Accounting Studies, Springer, vol. 29(3), pages 2209-2253, September.
    22. Tu, Hao & Yang, Shenggang & Dong, Minyi & Dai, Pengyi, 2025. "Judicial Independence and Corporate Total Factor Productivity: Evidence from provincial court centralization," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1946-1961.
    23. Vanessa Behrmann & Lars Hornuf & Daniel Vrankar & Jochen Zimmermann, 2025. "The deregulation of quarterly reporting and its effects on information asymmetry and firm value," Review of Quantitative Finance and Accounting, Springer, vol. 64(3), pages 1221-1259, April.
    24. Antonio Moreta, 2026. "Reporting Regulation and Private Firms' Bank Credit," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(2), pages 1021-1086, May.
    25. Berger, Philip G. & Tomy, Rimmy E., 2026. "Supply chain shocks and firm productivity: The role of reporting quality," Journal of Accounting and Economics, Elsevier, vol. 81(2).
    26. Hillmann, Lisa & Jacob, Martin, 2025. "The effect of limited tax loss carryforwards on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 80(1).
    27. Kim, Jinhwan & Olbert, Marcel, 2022. "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, vol. 74(2).

  6. Matthias Breuer & David Windisch, 2019. "Investment Dynamics and Earnings‐Return Properties: A Structural Approach," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(3), pages 639-674, June.

    Cited by:

    1. Justin Chircop & Lars H. Hass, 2025. "Labour Mobility and Conditional Conservative Accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3866-3888, December.
    2. Henry Jarva & Matthijs Lof, 2024. "Identifying accounting conservatism in the presence of skewness," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 553-577, February.
    3. Jeremy Bertomeu & Edwige Cheynel & Yifei Liao & Mario Milone, 2025. "Using Machine Learning to Measure Conservatism," Management Science, INFORMS, vol. 71(2), pages 1504-1522, February.
    4. Frank S. Zhou, 2021. "Disclosure Dynamics and Investor Learning," Management Science, INFORMS, vol. 67(6), pages 3429-3446, June.
    5. Mingyu (Chandler) Chen & Colin Clubb & Tarik Driouchi, 2026. "Financial Statement Information and Equity Value: The Role of Real Options Characteristics," Financial Management, Financial Management Association International, vol. 55(2), pages 301-328, June.
    6. Marc Badia & Miguel Duro & Fernando Penalva & Stephen G. Ryan, 2021. "Debiasing the Measurement of Conditional Conservatism," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(4), pages 1221-1259, September.
    7. Beyer, Anne & Smith, Kevin C., 2021. "Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    8. Thomas Hemmer & Eva Labro, 2019. "Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(1), pages 5-51, March.
    9. Jeremy Bertomeu & Edwige Cheynel & Edward Xuejun Li & Ying Liang, 2021. "How Pervasive Is Earnings Management? Evidence from a Structural Model," Management Science, INFORMS, vol. 67(8), pages 5145-5162, August.
    10. George‐Levi Gayle & Chen Li & Robert A. Miller, 2022. "Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(4), pages 1189-1234, September.
    11. Edwige Cheynel & Frank S. Zhou, 2024. "Auditor Tenure and Misreporting: Evidence from a Dynamic Oligopoly Game," Management Science, INFORMS, vol. 70(8), pages 5557-5585, August.

  7. Matthias Breuer & Katharina Hombach & Maximilian A Müller, 2018. "How Does Financial Reporting Regulation Affect Firms’ Banking?," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1265-1297.

    Cited by:

    1. Cascino, Stefano & Tamayo, Ane & Vetter, Felix, 2020. "Labor market effects of spatial licensing requirements: evidence from CPA mobility," LSE Research Online Documents on Economics 107054, London School of Economics and Political Science, LSE Library.
    2. Matthias Breuer, 2025. "Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(2), pages 1031-1055, May.
    3. Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten, 2024. "Mandatory financial information disclosure and credit ratings," Journal of Accounting and Economics, Elsevier, vol. 78(1).
    4. Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    5. Bigus, Jochen & Weicker, Marina, 2024. "Relationship banking and firms’ earnings quality – Does it matter whether banks are creditors or owners?," Journal of Banking & Finance, Elsevier, vol. 159(C).
    6. Vazquez, Antonio B. & Martinez, Sofia, 2022. "Mandatory ESG Reporting and Corporate Performance," HoSS Working Paper Series 2022-5, Stockholm School of Economics, House of Sustainable Society (HoSS), revised 30 Jan 2023.
    7. Liangliang Jiang & Ross Levine & Chen Lin & Wensi Xie, 2022. "Deposit Supply and Bank Transparency," Management Science, INFORMS, vol. 68(5), pages 3834-3855, May.
    8. Martin Glaum, 2020. "Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 225-270, April.
    9. Baldenius, Tim & Deng, Mingcherng & Li, Jing, 2024. "Accounting information and risk shifting with asymmetrically informed creditors," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    10. Zehan Hou & Richard Fairchild & Pietro Perotti, 2025. "CEO Narcissism and Credit Ratings," Journal of Business Ethics, Springer, vol. 197(1), pages 39-72, February.
    11. Marcelo Ortiz, 2020. "Financial Disclosure Environment and the Cash Policy of Private Firms," Working Papers 1148, Barcelona School of Economics.
    12. Liu, Jian & Zhang, Sen & Liu, Zhan & Huang, Weihua, 2026. "Regulatory "intensity" and participation "enthusiasm": How does financial regulatory law drive residents' participation in pension security?," Economic Analysis and Policy, Elsevier, vol. 89(C), pages 542-555.
    13. Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
    14. Ciao‐Wei Chen, 2019. "The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(2), pages 391-430, May.
    15. Cyrus Aghamolla & Richard T. Thakor, 2022. "Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(3), pages 755-804, June.
    16. Pietro Bonetti & Miguel Duro & Gaizka Ormazabal, 2020. "Disclosure Regulation and Corporate Acquisitions," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(1), pages 55-103, March.
    17. Joachim Gassen & Maximilian Muhn, 2025. "Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(1), pages 413-460, March.
    18. Snježana Deno & Thomas Loy & Carsten Homburg, 2020. "What Happens If Private Accounting Information Becomes Public? Small Firms’ Access to Bank Debt," Entrepreneurship Theory and Practice, , vol. 44(6), pages 1091-1111, November.
    19. Minnis, Michael & Sutherland, Andrew G. & Vetter, Felix W., 2024. "Financial statements not required," Journal of Accounting and Economics, Elsevier, vol. 78(2).
    20. Antonio Moreta, 2026. "Reporting Regulation and Private Firms' Bank Credit," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 64(2), pages 1021-1086, May.
    21. Thomas Bourveau & Jason V. Chen & Ferdinand Elfers & Jochen Pierk, 2023. "Public peers, accounting comparability, and value relevance of private firms’ financial reporting," Review of Accounting Studies, Springer, vol. 28(4), pages 2642-2676, December.
    22. João Granja, 2018. "Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 56(1), pages 173-216, March.
    23. Jody Grewal & Aditya Mohan & Gerardo Pérez‐Cavazos, 2024. "Payment Practices Transparency and Customer‐Supplier Dynamics," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(2), pages 635-674, May.
    24. Sutherland, Andrew, 2018. "Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology," MPRA Paper 93670, University Library of Munich, Germany.
    25. Lynn Linghuan Wang, 2023. "Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(3), pages 935-978, June.

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 7 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (5) 2019-10-07 2021-11-15 2022-01-17 2023-11-06 2025-05-19. Author is listed
  2. NEP-LAW: Law and Economics (5) 2019-10-07 2021-11-15 2022-01-17 2023-01-02 2024-06-10. Author is listed
  3. NEP-REG: Regulation (4) 2019-10-07 2021-11-15 2022-01-17 2023-01-02. Author is listed
  4. NEP-CFN: Corporate Finance (1) 2019-10-07
  5. NEP-ENV: Environmental Economics (1) 2025-05-19
  6. NEP-EUR: Microeconomic European Issues (1) 2019-10-07
  7. NEP-FDG: Financial Development and Growth (1) 2021-11-15
  8. NEP-HIS: Business, Economic and Financial History (1) 2025-05-19
  9. NEP-HRM: Human Capital and Human Resource Management (1) 2024-06-10
  10. NEP-LAB: Labour Economics (1) 2024-06-10
  11. NEP-LMA: Labor Markets - Supply, Demand, and Wages (1) 2023-11-06
  12. NEP-TID: Technology and Industrial Dynamics (1) 2022-01-17

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