Purpose – The purpose of this study is to investigate the value‐relevance of regulatory financial reporting requirements for jurisdictional public utilities, natural gas companies and oil pipelines in the USA. Design/methodology/approach – An event study methodology is used to examine the...

PPurpose – The purpose of this study is to investigate the value-relevance of regulatory financial reporting requirements for jurisdictional public utilities, natural gas companies and oil pipelines in the USA. Design/methodology/approach – An event study methodology is used to examine the...