The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …

comparing ICU capacity before and after regions became eligible. We find no evidence of strategic reporting at an economically …

Uncertainty in election outcomes generates politically induced regulatory risk. For monopoly regulation, political …

legislative regulation of outsourcing. Probably, qualified impact evaluations of this phenomenon should be made, before any …

paper shows that financial regulation can be effective at mitigating this type of risk. Exploiting regulatory changes … financial institutions subject to stricter regulation. Following the easing of these regulations, overconfidence-induced risk …-taking increases again. These findings confirm the effectiveness of financial regulation at correcting overconfident behavior, but also …