Matthias Breuer

Columbia University

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

7

DOWNLOADS

3,364

SSRN CITATIONS

13

CROSSREF CITATIONS

30

Scholarly Papers (7)

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 721 (34,976)
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 and University of Amsterdam

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dynamic investment; conservatism; earnings-return relation

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 528 (52,867)
Citation 7

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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 142 (211,146)
Citation 9

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

3.

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 622 (43,305)

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

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 595 (45,932)
Citation 9

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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: 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 405 (74,134)
Citation 2

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

Mandated Financial Reporting and Corporate Innovation

Number of pages: 71 Posted: 17 Sep 2019
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 207 (151,297)
Citation 1

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Financial Reporting, Disclosure, Regulation, Innovation, Patents

Mandated Financial Reporting and Corporate Innovation

NBER Working Paper No. w26291
Number of pages: 72 Posted: 23 Sep 2019
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 11 (618,103)
Citation 1
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7.

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 133 (222,066)

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Accruals, Earnings Management, Prediction, Bayes