Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

ArXiv ID: ssrn-1105398 “View on arXiv”

Authors: Unknown

Abstract

No abstract found

Keywords: No abstract found, Unknown

Complexity vs Empirical Score

• Math Complexity: 3.0/10
• Empirical Rigor: 2.0/10
• Quadrant: Philosophers
• Why: The paper is a theoretical survey that synthesizes existing literature with conceptual frameworks rather than presenting new mathematical models or empirical data analysis. It lacks the implementation-heavy elements of backtesting or data processing, focusing instead on integrating insights from accounting, economics, and law.

  flowchart TD
    A["Research Goal: Assess economic consequences<br>of financial reporting/disclosure regulation"] --> B["Methodology: Literature Review &<br>Empirical Analysis of Studies"]
    
    B --> C["Data/Inputs: Regulatory Changes<br>Capital Market Data<br>Firm-Level Metrics"]
    
    C --> D["Computational Process: Comparative Analysis<br>Causal Inference<br>Cost-Benefit Assessment"]
    
    D --> E{"Key Findings/Outcomes"}
    E --> F1["Regulatory costs often outweigh benefits<br>for small firms"]
    E --> F2["Disclosure quality enhances market<br>liquidity & efficiency"]
    E --> F3["Gaps in research on<br>non-financial stakeholders"]