Matthias Breuer

Columbia University

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

5

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Scholarly Papers (5)

1.

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 685 (36,115)

Abstract:

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

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 596 (43,447)

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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 418 (67,100)

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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 136 (208,643)

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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 532 (50,259)

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

5.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 66 Posted: 18 Sep 2017
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 344 (85,202)

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Financial Statements, public disclosure, disclosure demand, private firms, stakeholders