Matthias Breuer

Columbia University

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

12

DOWNLOADS

6,880

SSRN CITATIONS

54

CROSSREF CITATIONS

29

Scholarly Papers (12)

How Does Financial-Reporting Regulation Affect Industry-wide Resource Allocation?

Number of pages: 99 Posted: 05 Nov 2017 Last Revised: 20 Dec 2020
Matthias Breuer
Columbia University
Downloads 863 (34,454)
Citation 22

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 195 (195,071)
Citation 6

Abstract:

Loading...

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

How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?

Journal of Accounting Research, Volume 59, Issue 1
Posted: 18 Mar 2021
Matthias Breuer
Columbia University

Abstract:

Loading...

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

2.

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

The Accounting Review, forthcoming
Number of pages: 73 Posted: 10 Aug 2016 Last Revised: 16 Sep 2021
Columbia University, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 982 (29,228)
Citation 10

Abstract:

Loading...

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

3.
Downloads 937 ( 31,167)
Citation 4

Reporting Regulation and Corporate Innovation

LawFin Working Paper No. 8
Number of pages: 91 Posted: 17 Sep 2019 Last Revised: 24 Dec 2020
Matthias Breuer, Christian Leuz and Steven Vanhaverbeke
Columbia University, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - RSM Erasmus University
Downloads 862 (34,502)
Citation 1

Abstract:

Loading...

Financial Reporting, Disclosure, Regulation, Innovation, Patents, Growth

Reporting Regulation and Corporate Innovation

NBER Working Paper No. w26291
Number of pages: 92 Posted: 23 Sep 2019 Last Revised: 03 May 2021
Matthias Breuer, Christian Leuz and Steven Vanhaverbeke
Columbia University, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 75 (396,251)
Citation 3

Abstract:

Loading...

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 Amsterdam
Downloads 768 (40,447)
Citation 2

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 Amsterdam

Abstract:

Loading...

dynamic investment; conservatism; earnings-return relation

5.

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, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 705 (46,050)

Abstract:

Loading...

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

6.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 62 Posted: 18 Sep 2017 Last Revised: 07 Feb 2020
Columbia University, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 616 (55,033)
Citation 5

Abstract:

Loading...

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

7.

Bartik Instruments: An Applied Introduction

Number of pages: 32 Posted: 18 Feb 2021
Matthias Breuer
Columbia University
Downloads 494 (72,470)

Abstract:

Loading...

Bartik Instruments, Shift Shares, Simulated Instruments

8.

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

Review of Accounting Studies, forthcoming
Number of pages: 87 Posted: 16 Jul 2019 Last Revised: 16 Sep 2021
Matthias Breuer and Harm H. Schütt
Columbia University and Tilburg University - Tilburg School of Economics and Management
Downloads 353 (107,584)
Citation 2

Abstract:

Loading...

Accruals, Earnings Management, Prediction, Bayes

9.

Corporate Websites: A New Measure of Voluntary Disclosure

Number of pages: 51 Posted: 14 Apr 2021
Romain Boulland, Thomas Bourveau and Matthias Breuer
ESSEC Business School, Columbia Business School - Accounting, Business Law & Taxation and Columbia University
Downloads 345 (110,766)
Citation 1

Abstract:

Loading...

Internet, Websites, Communication, Disclosure, ESG

10.

Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation

Number of pages: 84 Posted: 19 Oct 2020 Last Revised: 17 May 2021
Matthias Breuer and Patricia Breuer
Columbia University and University of Mannheim
Downloads 245 (157,417)

Abstract:

Loading...

Regulation, Reallocation, Transparency, Disclosure, Supply Chain

11.

Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry

Number of pages: 74 Posted: 18 Feb 2021
Thomas Bourveau, Matthias Breuer and Robert C. Stoumbos
Columbia Business School - Accounting, Business Law & Taxation, Columbia University and Columbia University - Columbia Business School
Downloads 216 (177,626)

Abstract:

Loading...

Disclosure, Dynamics, Rational Expectations, Learning, History

12.

Public Company Auditing Around the Securities Exchange Act

Number of pages: 72 Posted: 05 May 2021 Last Revised: 25 Jun 2021
Columbia Business School - Accounting, Business Law & Taxation, Columbia University, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Columbia University - Columbia Business School
Downloads 161 (230,402)
Citation 2

Abstract:

Loading...

Public Companies, Auditing, Regulation, Securities Exchange Act