The impact of regulatory design change on financial reporting outcomes : evidence from a Quasi-natural experiment
Year of publication: |
2025
|
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Authors: | Ahn, Jae Hwan ; Han, Jung Seung ; Choi, Hoyong |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 81.2025, Art.-No. 107510, p. 1-7
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Subject: | Financial policy-making | Financial reporting outcomes | Financial supervisory architecture | Political cycle | Regulatory forbearance | Regulatory supervision | Bankenaufsicht | Banking supervision | Regulierung | Regulation | Bankenregulierung | Bank regulation | Finanzmarktregulierung | Financial market regulation | Rechnungswesen | Accounting | Aufsichtsbehörde | Regulatory agency | Finanzmarktaufsicht | Financial supervision |
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