Matthias Breuer

Columbia University - Columbia Business School, Accounting, Business Law & Taxation

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

17

DOWNLOADS

17,893

SSRN CITATIONS

296

CROSSREF CITATIONS

97

Scholarly Papers (17)

1.
Downloads 1,823 ( 1,210)
Citation 49

Using and Interpreting Fixed Effects Models

Journal of Accounting Research, forthcoming
Number of pages: 60 Posted: 25 Aug 2023 Last Revised: 16 May 2024
Matthias Breuer and Ed deHaan
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Stanford Graduate School of Business
Downloads 1,823 (17,621)
Citation 21

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Research Methods, Econometrics, Fixed Effects

2.
Downloads 2,329 (12,142)
Citation 30

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, Accounting, Business Law & Taxation, University of Chicago - Booth School of Business and KU Leuven, Department Accounting, Finance and Insurance
Downloads 1,775 (18,350)
Citation 9

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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: 04 May 2023
Matthias Breuer, Christian Leuz and Steven Vanhaverbeke
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Chicago - Booth School of Business and KU Leuven, Department Accounting, Finance and Insurance
Downloads 300 (189,354)
Citation 6

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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, Accounting, Business Law & Taxation, University of Chicago - Booth School of Business and KU Leuven, Department Accounting, Finance and Insurance
Downloads 254 (224,472)
Citation 19

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

3.

Bartik Instruments: An Applied Introduction

Journal of Financial Reporting, forthcoming
Number of pages: 44 Posted: 18 Feb 2021 Last Revised: 13 Aug 2023
Matthias Breuer
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 2,283 (12,522)

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Bartik Instruments, Shift Shares, Simulated Instruments

4.

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, Accounting, Business Law & Taxation, Goethe-Universitat Frankfurt am Main and University of Cologne
Downloads 1,702 (19,908)
Citation 33

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

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, Accounting, Business Law & Taxation
Downloads 1,129 (35,964)
Citation 72

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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, Accounting, Business Law & Taxation
Downloads 325 (173,847)
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, Accounting, Business Law & Taxation

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

6.

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, Accounting, Business Law & Taxation
Downloads 1,350 (28,209)
Citation 4

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Internet, Websites, Communication, Disclosure, ESG

7.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 68 Posted: 18 Sep 2017 Last Revised: 03 Feb 2023
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Goethe-Universitat Frankfurt am Main and University of Cologne
Downloads 1,198 (33,623)
Citation 9

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

Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation

LawFin Working Paper No. 43
Number of pages: 86 Posted: 19 Oct 2020 Last Revised: 17 Nov 2022
Matthias Breuer and Patricia Breuer
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 780 (60,275)

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Regulation, Reallocation, Transparency, Disclosure, Supply Chain

Uneven regulation and economic reallocation: Evidence from transparency regulation

TRR 266 Accounting for Transparency Working Paper Series No. 117
Number of pages: 87 Posted: 09 Mar 2023
Matthias Breuer and Patricia Breuer
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 227 (250,681)

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Regulation, reallocation, transparency, disclosure, supply chain

9.

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, Accounting, Business Law & Taxation, Goethe-Universitat Frankfurt am Main and University of Cologne
Downloads 903 (50,102)
Citation 1

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

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, Accounting, Business Law & Taxation and University of Amsterdam
Downloads 841 (54,454)
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, Accounting, Business Law & Taxation and University of Amsterdam

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dynamic investment; conservatism; earnings-return relation

11.

Public Company Auditing Around the Securities Exchange Act

Columbia Business School Research Paper
Number of pages: 79 Posted: 05 May 2021 Last Revised: 27 Mar 2024
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, London School of Economics and Political Science and ESSEC Business School
Downloads 798 (59,310)
Citation 5

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Public Companies, Auditing, Regulation, Securities Exchange Act

12.

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

Number of pages: 113 Posted: 18 Feb 2021 Last Revised: 06 Apr 2023
Thomas Bourveau, Matthias Breuer and Robert Stoumbos
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and ESSEC Business School
Downloads 760 (63,333)

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Disclosure, Dynamics, Rational Expectations, Learning, History

13.

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: 12 Sep 2023
Matthias Breuer and Harm H. Schütt
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 459 (118,833)
Citation 13

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Accruals, Earnings Management, Prediction, Bayes

14.

Another Way Forward: Comments on Ohlson's Critique of Empirical Accounting Research

Accounting, Economics, and Law: A Convivium
Number of pages: 22 Posted: 12 May 2023 Last Revised: 13 Aug 2023
Matthias Breuer
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 409 (135,937)
Citation 2

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Accounting research, Hypothesis development, Bayesian inference

15.

Audit Mandates, Audit Firms, and Auditors

George J. Stigler Center for the Study of the Economy & the State Working Paper No. 333
Number of pages: 103 Posted: 03 Oct 2023 Last Revised: 05 Oct 2023
Matthias Breuer, Anthony Le and Felix Vetter
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University and University of Mannheim
Downloads 331 (171,722)

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Auditing, Mandates, Employees, Wages, Quality, Certification, Market Structure

16.

Bridging Theory and Empirical Research in Accounting

Chicago Booth Research Paper No. 24-06, Fama-Miller Working Paper , University of Chicago, Becker Friedman Institute for Economics Working Paper 2024-38
Number of pages: 27 Posted: 03 Apr 2024 Last Revised: 28 May 2024
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Booth School of Business, University of Chicago and University of Chicago - Booth School of Business
Downloads 185 (303,367)

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Accounting, Empirics, Theory, Model-Based Research, Structural Estimation

17.

Minority Representation at Work

George J. Stigler Center for the Study of the Economy & the State Working Paper No. 343
Number of pages: 109 Posted: 09 May 2024
Matthias Breuer, Wei Cai, Anthony Le and Felix Vetter
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia Business School, Columbia University and University of Mannheim
Downloads 61 (655,839)

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Corporate Governance, Labor Representation, Gender Quota, Job Satisfaction