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• W3136388923 abstract "This paper develops a theory in which public enforcement of financial reporting depends on regulatory institutions that exhibit economy of scale. A more stringent enforcement regime disciplines misreporting, which stimulates investments. However, a government with limited commitment only implements the stringent regime when the market becomes sufficiently large. Although firms collectively have incentives to overinvest to induce excessive public enforcement as a public good, the strategic uncertainty about the others’ investments leads to uncertainty about the future regime. If the reporting environment is not conducive to the expectations of a stringent future regime, the market can instead be undersized and underregulated. Despite a positive cross-sectional association between public enforcement and market size, the markets that feature overenforcement are smaller than those that feature underenforcement. And market size is not a good measure of efficiency to evaluate alternative accounting standards." @default.
• W3136388923 created "2021-03-29" @default.
• W3136388923 creator A5018748298 @default.
• W3136388923 date "2020-01-01" @default.
• W3136388923 modified "2023-09-24" @default.
• W3136388923 title "Toward a Positive Regulatory Enforcement Theory of Financial Reporting" @default.
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• W3136388923 doi "https://doi.org/10.2139/ssrn.3518283" @default.
• W3136388923 hasPublicationYear "2020" @default.
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