Matthias Breuer : Citation Profile

Columbia University

5

H index

4

i10 index

95

Citations

RESEARCH PRODUCTION:

9

Articles

8

Papers

RESEARCH ACTIVITY:

   8 years (2017 - 2025). See details.
   Cites by year: 11
   Journals where Matthias Breuer has often published
   Relations with other researchers
   Recent citing documents: 54.    Total self citations: 5 (5 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pbr741
   Updated: 2026-01-10    RAS profile: 2025-10-10    
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Relations with other researchers

Works with:

Leuz, Christian (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Matthias Breuer.

Is cited by:

Leuz, Christian (3)

Sutherland, Andrew (2)

Thakor, Richard (2)

Ortiz, Marcelo (2)

Levine, Ross (1)

Thomas, Shawn (1)

Veld, Chris (1)

Bressan, Silvia (1)

Lin, Chen (1)

Lof, Matthijs (1)

Basu, Sudipta (1)

Cites to:

Leuz, Christian (27)

Zingales, Luigi (11)

Shleifer, Andrei (10)

Syverson, Chad (8)

Lopez-de-Silanes, Florencio (8)

La Porta, Rafael (7)

Gurgand, Marc (5)

Whited, Toni (5)

Booth, Alison (5)

Rathelot, Roland (5)

Leigh, Andrew (5)

Main data

Where Matthias Breuer has published?

Journals with more than one article published# docs
Journal of Accounting Research5

Working Papers Series with more than one paper published# docs
Working Papers / The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State3
LawFin Working Paper Series / Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin)2

Recent works citing Matthias Breuer (2025 and 2024)

YearTitle of citing document
2024Payment Practices Transparency and Customer‐Supplier Dynamics. (2024). Grewal, Jody ; Prezcavazos, Gerardo ; Mohan, Aditya. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:2:p:635-674.

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2024Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting. (2024). Nathan, Brad. In: Journal of Accounting Research. RePEc:bla:joares:v:62:y:2024:i:4:p:1405-1448.

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2025U.S. Banks’ Artificial Intelligence and Small Business Lending: Evidence from the Census Bureau’s Annual Business Survey. (2025). Weng, Diana L ; Wang, Philip K ; Piao, Jeffery. In: Working Papers. RePEc:cen:wpaper:25-07.

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2025The impact of automation on firms reporting quality. (2025). Walser, Tanja ; Oesch, David. In: Journal of Corporate Finance. RePEc:eee:corfin:v:92:y:2025:i:c:s0929119924001457.

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2025Exposures to common shocks along supply chains and relative performance evaluation in CEO compensation contracts. (2025). Thomas, Shawn ; Wu, Yilin ; Ieong, Richard Lok-Si. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000951.

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2025Does employing academic executives enhance R&D cost stickiness? Evidence from Chinese listed companies. (2025). Hu, Wenxiu ; Yang, LI ; Wang, Fangyun ; Liu, LI. In: Economic Modelling. RePEc:eee:ecmode:v:145:y:2025:i:c:s0264999325000033.

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2025Does distance from government hinder enterprises’ OFDI？Evidence from China. (2025). Wang, Long ; Ji, Wenjun ; Liu, Xiaoqian ; Zhang, Teng. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s093936252400092x.

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2024Can existing corporate finance theories explain security offerings during the COVID-19 pandemic?. (2024). Veld, Chris ; Shemesh, Joshua ; Dutordoir, Marie ; Wang, Qing. In: Journal of Empirical Finance. RePEc:eee:empfin:v:79:y:2024:i:c:s0927539824000926.

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2025Regulatory fragmentation and corporate innovation. (2025). Xu, Hongkang. In: Journal of Empirical Finance. RePEc:eee:empfin:v:82:y:2025:i:c:s0927539825000362.

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2025Does monetary policy fuel energy consumption across the world? Focus on inflation targeting. (2025). Zogo, Thrse Elomo ; Samba, Cyrille Michel ; Mbassi, Christophe Martial. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002415.

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2025Education and energy poverty: Evidence from Chinas compulsory education law. (2025). Liu, XI ; Liang, Yinhe ; Yu, Sitian. In: Energy. RePEc:eee:energy:v:314:y:2025:i:c:s0360544224039136.

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2025Climate change exposure and short-termism: Evidence from net trade credit. (2025). Adhikari, Hari P ; More, Deepak G ; Sah, Nilesh B. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002807.

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2025Do bank incentives matter? Evidence from the impact of green finance on corporate carbon neutrality performance. (2025). Wu, Hao ; Song, Yunling. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014880.

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2025The impact of regulatory design change on financial reporting outcomes: Evidence from a Quasi-natural experiment. (2025). Ahn, Jae Hwan ; Han, Jung Seung ; Choi, Hoyong. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s154461232500769x.

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2025Ethnic green culture in leadership and corporate green investment: Evidence from China. (2025). Wang, Hongxin ; Cui, Wei ; Sun, LU ; Du, Yuan. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325000602.

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2025NHS action on social and economic development in England: Vague national policy expectations. (2025). Allen, Lucinda ; Dunn, Phoebe ; Alderwick, Hugh ; Ewbank, Leo ; Buzelli, Luisa. In: Health Policy. RePEc:eee:hepoli:v:151:y:2025:i:c:s0168851024002045.

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2025Stock market reaction to mandatory carbon disclosure announcements: The role of institutional investors. (2025). Muktadir-Al, Dewan ; Zhang, Ziyang ; Sainani, Sushil ; Florackis, Chris. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000034.

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2024The misuse of regression-based x-Scores as dependent variables. (2024). Basu, Sudipta ; Byzalov, Dmitri. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000678.

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2024Accounting information and risk shifting with asymmetrically informed creditors. (2024). Baldenius, Tim ; Deng, Mingcherng ; Li, Jing. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000915.

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2024Mandatory financial information disclosure and credit ratings. (2024). Balsmeier, Benjamin ; Doherr, Thorsten ; Vanhaverbeke, Steven. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000065.

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2024Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation. (2024). Zhong, Rong ; Tseng, Kevin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:1:s0165410124000156.

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2024Financial statements not required. (2024). Sutherland, Andrew ; Minnis, Michael ; Vetter, Felix W. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000624.

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2025Measuring firm exposure to government agencies. (2025). Glaeser, Stephen ; Hoopes, Jeffrey L ; Armstrong, Daphne M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000338.

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2025Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control. (2025). Yang, Mengjie ; Lin, An-Ping ; Cheng, Qiang. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000363.

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2025Complexity of CEO compensation packages. (2025). Lynch, Luann J ; Guo, Zhe ; Carter, Mary Ellen ; Albuquerque, Ana. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000399.

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2025Foreign bank branch participation and U.S. syndicated loan contract design. (2025). Yang, Daniel G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000442.

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2025Preference dynamics and risk-taking incentives. (2025). Cen, Xiao ; Li, Nan ; Tang, Chao ; Wang, Juanting. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000697.

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2025Generalist managers and firm innovation worldwide: The role of innovation-specific institutions. (2025). Wu, Yue Rio ; Huang, Sterling ; Tsang, Albert ; Wang, Kun Tracy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000855.

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2025Do personal income taxes affect corporate tax-motivated profit shifting?. (2025). de Vito, Antonio ; Hillmann, Lisa ; Jacob, Martin ; Vossebrger, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000880.

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2025The effect of limited tax loss carryforwards on corporate investment. (2025). Hillmann, Lisa ; Jacob, Martin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410124000867.

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2025Vocal delivery quality in earnings conference calls. (2025). Yoon, Sang Won ; Kim, Alex G ; Baik, Bok. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410124000934.

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2025The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy. (2025). Ni, Zhenghui ; Lin, Yupeng ; Bertomeu, Jeremy ; Liu, Yibin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000187.

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2025Mandatory disclosures and opportunism: Evidence from repurchases. (2025). Xie, Hong ; Bratten, Brian ; Jenkins, Nicole Thorne ; Huang, Meng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000199.

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2025Gone but not forgotten: Investor reaction to “excluded” recurring expenses. (2025). Griffin, Laura ; McInnis, John. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000357.

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2024Relationship banking and firms’ earnings quality – Does it matter whether banks are creditors or owners?. (2024). Weicker, Marina ; Bigus, Jochen. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:159:y:2024:i:c:s0378426623002364.

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2025Carbon management ability and climate risk exposure: An international investigation. (2025). Luo, LE ; Zhang, Junru ; Zheng, Chen. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000354.

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2024The real effects of financial reporting: Evidence and suggestions for future research. (2024). Stefani, Ulrike ; Biehl, Henrike ; Bleibtreu, Christopher. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951823000733.

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2025How does digital transformation drive green innovation in agricultural supply chains?. (2025). Wang, Wei ; Zhou, Yiyi ; Liu, Yunqiang. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:217:y:2025:i:c:s1364032125004538.

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2025Impact of regional digital economy on default recovery: Evidence from China. (2025). Chen, Muzi ; Li, Geng ; Yang, Xiaoguang ; Trainor, William J. In: International Review of Economics & Finance. RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025003259.

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2025Can the digital economy enhance carbon emission efficiency? Evidence from 269 cities in China. (2025). Ruan, Zhiyu ; Xia, Weifeng ; Yan, Jiale ; Zhao, Jin ; Ma, Shenglin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024008074.

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2025Can internal regulatory technology (RegTech) mitigate bank credit risk? Evidence from the banking sector in China. (2025). He, Lingyun ; Sun, Naili ; Zheng, Qiong ; Xia, Yufei ; Shi, Zhengxu. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000364.

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2025How and when does digital transformation promote technological innovation performance? A study of Chinese high-tech firms. (2025). Huang, Jilei ; Qiao, Yue ; Ji, Junzhe ; Xu, Yong. In: Technovation. RePEc:eee:techno:v:146:y:2025:i:c:s0166497225001269.

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2025Intergovernmental Competition and Agricultural Science and Technology Innovation Efficiency: Evidence from China. (2025). Wang, Fang ; Yu, Daohan. In: Agriculture. RePEc:gam:jagris:v:15:y:2025:i:5:p:530-:d:1602464.

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2025CEO Narcissism and Credit Ratings. (2025). Perotti, Pietro ; Fairchild, Richard ; Hou, Zehan. In: Journal of Business Ethics. RePEc:kap:jbuset:v:197:y:2025:i:1:d:10.1007_s10551-024-05691-2.

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2024Identifying accounting conservatism in the presence of skewness. (2024). Lof, Matthijs ; Jarva, Henry. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:2:d:10.1007_s11156-023-01210-y.

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2025The deregulation of quarterly reporting and its effects on information asymmetry and firm value. (2025). Zimmermann, Jochen ; Behrmann, Vanessa ; Hornuf, Lars ; Vrankar, Daniel. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:3:d:10.1007_s11156-024-01338-5.

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2025Multiplication of number and quality rise: data elements enable low-carbon innovation. (2025). Han, Dongri ; Lu, KE ; Liu, Peisen. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05194-z.

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2024Decentralized Finance (DeFi) assurance: early evidence. (2024). Bourveau, Thomas ; Schoenfeld, Jordan ; Brendel, Janja. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:3:d:10.1007_s11142-024-09834-8.

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2025Earnings myopia and private equity takeovers. (2025). Krupa, Trent ; Kravet, Todd ; Hribar, Paul. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09844-6.

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2025How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets. (2025). Darendeli, Alper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09849-1.

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2025Exposure to superstar firms and financial distress. (2025). Cheng, Stephanie F ; Vyas, Dushyantkumar ; Wittenberg-Moerman, Regina ; Zhao, Wuyang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09857-1.

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2025Environmental, Social, and Governance and expenses of insurance companies. (2025). Bressan, Silvia. In: Journal of Finance and Investment Analysis. RePEc:spt:fininv:v:14:y:2025:i:3:f:14_3_1.

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2025Measuring investor attention using Google Search. (2024). de Haan, ED ; Lawrence, Alastair ; Litjens, Robin. In: Other publications TiSEM. RePEc:tiu:tiutis:a186d16d-dce3-4d48-b0fc-18dc2f75c50f.

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2024Economic effects of tax avoidance and compliance. (2024). van der Geest, Jesse. In: Other publications TiSEM. RePEc:tiu:tiutis:aaca33bf-975d-4e21-9b5f-50e9384ce6e9.

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Works by Matthias Breuer:

YearTitleTypeCited
2019Investment Dynamics and Earnings‐Return Properties: A Structural Approach In: Journal of Accounting Research.
[Full Text][Citation analysis]		article7
2021How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation? In: Journal of Accounting Research.
[Full Text][Citation analysis]		article14
2025Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”.(2025) In: Journal of Accounting Research.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 14		article
2024Bridging Theory and Empirical Research in Accounting In: Journal of Accounting Research.
[Full Text][Citation analysis]		article0
2024Using and Interpreting Fixed Effects Models In: Journal of Accounting Research.
[Full Text][Citation analysis]		article34
2025Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research In: Accounting, Economics, and Law: A Convivium.
[Full Text][Citation analysis]		article0
2025Reporting regulation and corporate innovation In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article10
2019Reporting Regulation and Corporate Innovation.(2019) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		paper
2021Reporting regulation and corporate innovation.(2021) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		paper
2020Reporting Regulation and Corporate Innovation.(2020) In: LawFin Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		paper
2025Public company auditing around the securities exchange act: historical lessons for ESG assurance In: LSE Research Online Documents on Economics.
[Full Text][Citation analysis]		paper0
2018How Does Financial Reporting Regulation Affect Firms’ Banking? In: The Review of Financial Studies.
[Full Text][Citation analysis]		article23
2023Accounting for uncertainty: an application of Bayesian methods to accruals models In: Review of Accounting Studies.
[Full Text][Citation analysis]		article2
2017How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation? In: Working Papers.
[Full Text][Citation analysis]		paper2
2024Minority representation at work In: Working Papers.
[Full Text][Citation analysis]		paper0
2023Audit mandates, audit firms, and auditors In: Working Papers.
[Full Text][Citation analysis]		paper1
2022Uneven regulation and economic reallocation: Evidence from transparency regulation In: LawFin Working Paper Series.
[Full Text][Citation analysis]		paper2

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