Matthias Breuer

Columbia University

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

11

DOWNLOADS

5,401

SSRN CITATIONS

36

CROSSREF CITATIONS

30

Scholarly Papers (11)

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 826 (34,302)
Citation 12

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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 169 (209,804)
Citation 8

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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

2.

When You Talk, I Remain Silent: Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures

Number of pages: 73 Posted: 10 Aug 2016 Last Revised: 24 Jun 2020
Columbia University, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 788 (37,136)
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 755 (38,771)
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

4.
Downloads 723 ( 41,878)
Citation 5

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 709 (42,384)
Citation 3

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

Mandated Financial Reporting and Corporate Innovation

NBER Working Paper No. w26291
Number of pages: 88 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 14 (676,199)
Citation 3
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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 676 (45,670)

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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 558 (58,482)
Citation 4

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

7.

Accounting for Uncertainty: An Application of Bayesian Methods to Accruals Models

Columbia Business School Research Paper Forthcoming
Number of pages: 73 Posted: 16 Jul 2019 Last Revised: 18 Nov 2020
Matthias Breuer and Harm H. Schütt
Columbia University and Tilburg University - Tilburg School of Economics and Management
Downloads 264 (138,323)
Citation 1

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Accruals, Earnings Management, Prediction, Bayes

8.

Bartik Instruments: An Applied Introduction

Number of pages: 32 Posted: 18 Feb 2021
Matthias Breuer
Columbia University
Downloads 211 (172,601)

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Bartik Instruments, Shift Shares, Simulated Instruments

9.

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 157 (229,095)

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Internet, Websites, Communication, Disclosure, ESG

10.

Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation

Number of pages: 71 Posted: 19 Oct 2020
Matthias Breuer and Patricia Breuer
Columbia University and University of Mannheim
Downloads 138 (247,814)

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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 136 (250,709)

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Disclosure, Dynamics, Rational Expectations, Learning, History