Matthias Breuer

Columbia University - Columbia Business School

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

12

DOWNLOADS

9,450

SSRN CITATIONS

57

CROSSREF CITATIONS

54

Scholarly Papers (12)

1.
Downloads 1,426 ( 18,959)
Citation 11

Reporting Regulation and Corporate Innovation

LawFin Working Paper No. 8
Number of pages: 91 Posted: 17 Sep 2019 Last Revised: 09 Mar 2022
Matthias Breuer, Christian Leuz and Steven Vanhaverbeke
Columbia University - Columbia Business School, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - RSM Erasmus University
Downloads 1,137 (26,026)
Citation 10

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

Reporting Regulation and Corporate Innovation

Center for Financial Studies Working Paper No. 675, 2021, Columbia Business School Research Paper Forthcoming
Number of pages: 94 Posted: 22 Dec 2021 Last Revised: 24 Mar 2022
Matthias Breuer, Christian Leuz and Steven Vanhaverbeke
Columbia University - Columbia Business School, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 148 (271,236)

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

Reporting Regulation and Corporate Innovation

NBER Working Paper No. w26291
Number of pages: 92 Posted: 23 Sep 2019 Last Revised: 04 May 2022
Matthias Breuer, Christian Leuz and Steven Vanhaverbeke
Columbia University - Columbia Business School, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 141 (281,931)
Citation 3

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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 - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 1,262 (22,704)
Citation 10

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

3.

Bartik Instruments: An Applied Introduction

Journal of Financial Reporting, forthcoming
Number of pages: 44 Posted: 18 Feb 2021 Last Revised: 13 Jan 2022
Matthias Breuer
Columbia University - Columbia Business School
Downloads 1,235 (23,503)

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Bartik Instruments, Shift Shares, Simulated Instruments

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 - Columbia Business School
Downloads 922 (35,143)
Citation 21

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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 - Columbia Business School
Downloads 236 (178,937)
Citation 6

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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 - Columbia Business School

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

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 - Columbia Business School and University of Amsterdam
Downloads 784 (43,940)
Citation 2

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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 - Columbia Business School and University of Amsterdam

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dynamic investment; conservatism; earnings-return relation

6.

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 - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 746 (47,614)

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

7.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 62 Posted: 18 Sep 2017 Last Revised: 07 Feb 2020
Columbia University - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 742 (48,059)
Citation 5

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

8.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Downloads 597 (63,722)
Citation 1

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Internet, Websites, Communication, Disclosure, ESG

9.

Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation

Number of pages: 85 Posted: 19 Oct 2020 Last Revised: 09 Mar 2022
Matthias Breuer and Patricia Breuer
Columbia University - Columbia Business School and University of Mannheim
Downloads 417 (98,222)

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Regulation, Reallocation, Transparency, Disclosure, Supply Chain

10.

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 - Columbia Business School and Tilburg University - Tilburg School of Economics and Management
Downloads 378 (109,966)
Citation 2

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Accruals, Earnings Management, Prediction, Bayes

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 University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University - Columbia Business School and Columbia University - Columbia Business School
Downloads 360 (116,852)

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Disclosure, Dynamics, Rational Expectations, Learning, History

12.

Public Company Auditing Around the Securities Exchange Act

Columbia Business School Research Paper
Number of pages: 72 Posted: 05 May 2021 Last Revised: 07 Jan 2022
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University - Columbia Business School, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Columbia University - Columbia Business School
Downloads 345 (121,663)
Citation 4

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Public Companies, Auditing, Regulation, Securities Exchange Act