Matthias Breuer

Columbia University

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

6

DOWNLOADS

2,878

CITATIONS

20

Scholarly Papers (6)

Investment Dynamics and Earnings-Return Properties: A Structural Approach

Journal of Accounting Research, Forthcoming
Number of pages: 75 Posted: 12 Jan 2017 Last Revised: 10 Jan 2019
Matthias Breuer and David Windisch
Columbia University and University of Graz - Center for Accounting Research
Downloads 701 (34,856)

Abstract:

Loading...

dynamic investment, earnings, returns, conservatism, earnings-response coefficient, uncertainty

Investment Dynamics and Earnings-Return Properties: A Structural Approach

Journal of Accounting Research, Vol. 57, No. 3, 2019
Posted: 03 Jul 2019
Matthias Breuer and David Windisch
Columbia University and University of Graz - Center for Accounting Research

Abstract:

Loading...

dynamic investment; conservatism; earnings-return relation

2.

How Does Financial Reporting Regulation Affect Firms’ Banking?

The Review of Financial Studies, Volume 31, Issue 4, 1 April 2018, Pages 1265-1297
Number of pages: 95 Posted: 25 Jul 2015 Last Revised: 01 Jul 2018
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 599 (43,718)

Abstract:

Loading...

financial intermediation, financial reporting, public disclosure, auditing, competition

How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?

Number of pages: 117 Posted: 05 Nov 2017 Last Revised: 15 Jul 2018
Matthias Breuer
Columbia University
Downloads 455 (61,322)
Citation 5

Abstract:

Loading...

Financial-reporting regulation, Disclosure, Auditing, Competition, Resource Allocation

How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?

Number of pages: 123 Posted: 06 Dec 2017
Matthias Breuer
Columbia University
Downloads 138 (208,551)
Citation 8

Abstract:

Loading...

financial-reporting regulation, disclosure, auditing, competition, resource allocation

4.

When You Talk, I Remain Silent: Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures

Number of pages: 82 Posted: 10 Aug 2016 Last Revised: 04 Apr 2019
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 546 (49,231)
Citation 5

Abstract:

Loading...

Mandatory disclosure, voluntary disclosure, information spillovers, crowding-out

5.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 65 Posted: 18 Sep 2017 Last Revised: 17 Jul 2019
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 362 (81,242)
Citation 2

Abstract:

Loading...

financial statements, public disclosure, disclosure demand, private firms, stakeholders

6.

Accounting for Uncertainty: An Application of Bayesian Methods to Accruals Models

Number of pages: 47 Posted: 16 Jul 2019
Matthias Breuer and Harm H. Schütt
Columbia University and Tilburg University - Tilburg School of Economics and Management
Downloads 77 (310,422)

Abstract:

Loading...

Accruals, Earnings Management, Prediction, Bayes