Enforcement of financial reporting regulation in the EU New data
| Authors |
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| Publication date | 16-02-2026 |
| Journal | European Accounting Review |
| Volume | Issue number | 35 | 1 |
| Pages (from-to) | 119-157 |
| Number of pages | 39 |
| Organisations |
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| Abstract | We collect new data on the enforcement of financial reporting regulation in Europe. Our data is novel in two ways: we substantially expand (i) the scope and (ii) the time-series coverage of existing datasets. The database includes 32 enforcement variables measured between 2005 and 2022 in 29 European countries. Our descriptive analyses of the data suggest that the collected information covers dimensions of enforcement that are not captured by the measures used in prior literature. |
| Document type | Article |
| Note | With supplemental material. |
| Language | English |
| Published at | https://doi.org/10.1080/09638180.2025.2565468 |
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Enforcement of Financial Reporting Regulation in the EU New Data
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