Matthias Breuer

Columbia University

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

12

DOWNLOADS

7,263

SSRN CITATIONS

55

CROSSREF CITATIONS

42

Scholarly Papers (12)

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
Downloads 867 (34,802)
Citation 22

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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 207 (187,275)
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

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

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Downloads 1,020 ( 28,122)
Citation 11

Reporting Regulation and Corporate Innovation

LawFin Working Paper No. 8
Number of pages: 91 Posted: 17 Sep 2019 Last Revised: 24 Dec 2020
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 925 (31,809)
Citation 10

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

Reporting Regulation and Corporate Innovation

Number of pages: 92 Posted: 23 Sep 2019 Last Revised: 03 Nov 2021
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 95 (347,339)
Citation 3

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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, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 1,017 (28,224)
Citation 10

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

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 770 (40,994)
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

5.

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, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 715 (45,923)

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

6.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 62 Posted: 18 Sep 2017 Last Revised: 07 Feb 2020
Columbia University, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 629 (54,409)
Citation 5

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

7.

Bartik Instruments: An Applied Introduction

Number of pages: 42 Posted: 18 Feb 2021 Last Revised: 25 Oct 2021
Matthias Breuer
Columbia University
Downloads 607 (56,889)

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Bartik Instruments, Shift Shares, Simulated Instruments

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 Business School - Accounting, Business Law & Taxation and Columbia University
Downloads 377 (101,177)
Citation 1

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Internet, Websites, Communication, Disclosure, ESG

9.

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 and Tilburg University - Tilburg School of Economics and Management
Downloads 356 (107,847)
Citation 2

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Accruals, Earnings Management, Prediction, Bayes

10.

Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation

Number of pages: 84 Posted: 19 Oct 2020 Last Revised: 17 May 2021
Matthias Breuer and Patricia Breuer
Columbia University and University of Mannheim
Downloads 263 (148,880)

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Regulation, Reallocation, Transparency, Disclosure, Supply Chain

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 Business School - Accounting, Business Law & Taxation, Columbia University and Columbia University - Columbia Business School
Downloads 238 (164,306)

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Disclosure, Dynamics, Rational Expectations, Learning, History

12.

Public Company Auditing Around the Securities Exchange Act

Number of pages: 72 Posted: 05 May 2021 Last Revised: 25 Jun 2021
Columbia Business School - Accounting, Business Law & Taxation, Columbia University, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Columbia University - Columbia Business School
Downloads 197 (196,203)
Citation 2

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Public Companies, Auditing, Regulation, Securities Exchange Act