Journal title FINANCIAL REPORTING
Author/s Thomas Riise Johansen, Carsten Allerslev Olsen, Thomas Plenborg
Publishing Year 2020 Issue 2020/1 Language English
Pages 41 P. 83-123 File size 2256 KB
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This paper analyses how financial reporting enforcement varies across 17 Eu-ropean countries and the extent to which enforcement indices used in the existing accounting literature capture this enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study finds extensive variations in financial reporting enforcement across the European countries. Fur-thermore, enforcement indices used in the accounting literature do not appear to capture financial reporting enforcement. These findings should be of interest to ESMA and other enforcement bodies as well as for the use of enforcement indices in accounting research.
Keywords: Financial reporting, Financial reporting enforcement, Enforcement, Regulation
Jel codes: M41, M48
Thomas Riise Johansen, Carsten Allerslev Olsen, Thomas Plenborg, European Financial Reporting Enforcement: Analysis of Practices and Indices in "FINANCIAL REPORTING" 1/2020, pp 83-123, DOI: 10.3280/FR2020-001003