Jung Seung Han

Inha University

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The Impact of Regulatory Design Change on Financial Reporting Outcomes: Evidence from a Quasi-natural Experiment

Finance Research Letters, Forthcoming
Number of pages: 23 Posted: 07 May 2025
Jae Hwan Ahn, Jung Seung Han and Hoyong Choi
Inha University - College of Business Administration, Inha University and Sungkyunkwan University - SKK Business School
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Abstract:

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Financial supervisory architecture, Financial policy-making, Regulatory supervision, Political cycle, Regulatory forbearance, Financial reporting outcomes JEL classification: G1