The pros and cons of regulating corporate reporting: A critical review of the arguments

By Robert M. Bushman, Wayne R. Landsman. 2010

128 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9240892bf149fec8b6246f6d38e97d249eeb2592

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Citations in the corpus

Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2014, unknown): “In addition, Bushman and Landsman (2010) argue that accounting discretion can affect regulatory forbearance directly by affecting capital adequacy calculations or indirectly by affecting transparency and market discipline.”
How did Financial Reporting Contribute to the Financial Crisis? (2010, background): “However, it makes sense from the standpoint of efficiency for accounting standard setters and bank regulators to find some common ground (Bushman and Landsman, forthcoming ).”
Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review (2015, background): “CSR is one of the signaling means, where firms would disclose more information than the mandatory ones required by laws and regulations in order to signal that they are superior (Campbell et al., 2001).”
The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability (2016, unknown): “Since regulators use financial statement information to calculate regulatory capital numbers and rely on market participants to trade on this information to discipline banks, financial reporting and bank supervision are closely intertwined (e.g. Barth & Landsman, 2010; Bushman & Landsman, 2010).”
Bank Loan Loss Provisions Research: A Review (2017, background): “While there is yet no definitive solution to reconcile the conflict between these two estimates (Bushman and Landsman, 2010; Balla et al, 2012), one possible policy attempt to reconcile this conflict would be to persuade accounting standard-setters to replace the incurred loss model with a forward-l”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “, 2008; Byard et al., 2011; DeFond et al., 2011; Landsman et al., 2012), illustrating that sample sizes in most academic studies are substantially smaller than the actual number of IFRS adopters. The main reason for this gap is that commercial database coverage outside the US suffers from a systemat”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “7 For economic justifications of disclosure and reporting regulation, see Seligman (1983), Coffee (1984), Easterbrook and Fischel (1984), Mahoney (1995), Leuz and Wysocki (2008), Hart (2009), Zingales (2009), Bushman and Landsman (2010), Leuz (2010), and Hermalin and Weisbach (2012).”