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Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”

Citations

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Cited by:

  1. Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025. "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  2. 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.
  3. Hillmann, Lisa, 2023. "Dividend taxation and the ownership structure of private firms," Journal of Corporate Finance, Elsevier, vol. 79(C).
  4. 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.
  5. Hillmann, Lisa & Jacob, Martin, 2025. "The effect of limited tax loss carryforwards on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  6. 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.
  7. 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.
  8. 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).
  9. 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.
  10. 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.
  11. Barrios, John M. & Choi, Jung Ho & Hochberg, Yael V. & Kim, Jinhwan & Liu, Miao, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Research Papers 3917, Stanford University, Graduate School of Business.
  12. 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.
  13. Kim, Jinhwan & Valentine, Kristen, 2023. "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  14. 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.
  15. 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.
  16. 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).
  17. Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L., 2025. "Measuring firm exposure to government agencies," Journal of Accounting and Economics, Elsevier, vol. 79(1).
  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. 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.
  20. 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).
  21. 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.
  22. 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.
  23. Liu, Yongtao & Li, Ruofan & Wu, Guanzheng, 2025. "How does national audit affect enterprises' operating efficiency?," Finance Research Letters, Elsevier, vol. 85(PC).
  24. 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.
  25. 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.
  26. 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).
  27. 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).
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