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- W2229935682 abstract "We examine the effects of accounting standards and regulatory enforcement on entrepreneurial innovation. We find that an entrepreneur's incentive to discover innovative projects is an inverted U-shaped function of the stringency of the accounting standards. Further, we highlight conditions under which the stringency of the standards and the intensity of regulatory enforcement are substitutes or complements for driving innovation. In this light, we advocate the careful coordination of standard-setting and regulatory enforcement to heighten innovation and social welfare." @default.
- W2229935682 created "2016-06-24" @default.
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- W2229935682 date "2015-01-01" @default.
- W2229935682 modified "2023-09-24" @default.
- W2229935682 title "Accounting Standards, Regulatory Enforcement, and Innovation" @default.
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- W2229935682 doi "https://doi.org/10.2139/ssrn.2713170" @default.
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