Securities Regulation
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
Christian Leuz and Peter D. Wysocki
- Year
- 2016
- Venue
- Journal of Accounting Research
- Level
- Advanced
Summary
Reviews empirical evidence on disclosure and financial-reporting regulation, including transparency, reporting standards, cost-benefit analysis, real effects, and institutional variation. The article is useful for securities-law readers because it connects legal disclosure mandates to capital-market evidence and regulatory evaluation.
Citation
Christian Leuz and Peter D. Wysocki. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research." Journal of Accounting Research, 2016.
DOI: 10.1111/1475-679X.12115
BibTeX
@article{Leuz2016The,
title = {The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research},
author = {Christian Leuz and Peter D. Wysocki},
year = {2016},
journal = {Journal of Accounting Research},
doi = {10.1111/1475-679X.12115},
url = {https://doi.org/10.1111/1475-679X.12115}
}