Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases … manually examine firms’ quarterly reports for their content elements and construct a new quarterly reporting measure with an … ordinal quality dimension. The results reveal that during the period from 2012 to 2019 lower quarterly reporting levels due to …

Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases …, our results reveal that over the period from 2012 to 2019, lower quarterly reporting levels on average have increased … coverage. Our results are robust to potential selection effects regarding firms’ choice of quarterly reporting content levels. …

reputation-regulation relationships were then tested using the non-parametric Wilcoxon Signed Rank test. Findings/results: The … results show that regulation plays no role in how private banking customers perceive bank reputations. Practical implications …. Originality/value: This research is the first to look at the reputation-regulation interface in the local banking industry from …