Matthias Breuer : Citation Profile

Columbia University

5

H index

5

i10 index

192

Citations

RESEARCH PRODUCTION:

10

Articles

8

Papers

RESEARCH ACTIVITY:

   8 years (2017 - 2025). See details.
   Cites by year: 24
   Journals where Matthias Breuer has often published
   Relations with other researchers
   Recent citing documents: 132.    Total self citations: 7 (3.52 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pbr741
   Updated: 2026-10-10    RAS profile: 2026-02-16    
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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)

Bertomeu, Jeremy (3)

Sutherland, Andrew (2)

Ortiz, Marcelo (2)

Epure, Mircea (2)

Thakor, Richard (2)

Speitmann, Raffael (2)

Basu, Sudipta (1)

Liu, Miao (1)

Choi, Jung Ho (1)

Onali, Enrico (1)

Cites to:

Leuz, Christian (29)

Zingales, Luigi (11)

Shleifer, Andrei (10)

Lopez-de-Silanes, Florencio (8)

Syverson, Chad (8)

La Porta, Rafael (7)

Hansen, Christian (5)

Gurgand, Marc (5)

Rathelot, Roland (5)

Booth, Alison (5)

Leigh, Andrew (5)

Main data

Where Matthias Breuer has published?

Journals with more than one article published# docs
Journal of Accounting Research6

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 (2026 and 2025)

YearTitle of citing document
2025The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Working Papers. RePEc:bge:wpaper:1543.

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2025Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements. (2025). Griffin, Paul A ; Biswas, Pallab Kumar ; Lont, David H. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1532-1584.

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2025Labour Mobility and Conditional Conservative Accounting. (2025). Hass, Lars H ; Chircop, Justin. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3866-3888.

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2026Regulatory Pressure and Audit Resource Reallocation: Evidence From Mandatory Audit Committee Report Disclosure. (2026). Wang, Yonghai. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:2:p:1455-1479.

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2026Lobbying and Green Transition in Fossil Fuel Sector. (2026). , Eddie ; Yang, Morgan X ; Fan, Kwok Yuen ; Yu, Irina Y ; Shen, Jianfu. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:35:y:2026:i:5:p:6479-6503.

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2025Industrial Robot Adoption, Human Capital, and Global Value Chain Upgrading: Insights from China. (2025). Zhang, Tianding ; Gan, Sumei. In: China & World Economy. RePEc:bla:chinae:v:33:y:2025:i:2:p:209-251.

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2026Does Disclosing Well Lead to Doing Good?. (2026). Zhou, XI ; Zhang, Xinyi ; Pang, Jiaren ; Liu, Jinsong. In: Financial Management. RePEc:bla:finmgt:v:55:y:2026:i:1:p:121-151.

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2026Financial Statement Information and Equity Value: The Role of Real Options Characteristics. (2026). Driouchi, Tarik ; Clubb, Colin ; Chen, Mingyu. In: Financial Management. RePEc:bla:finmgt:v:55:y:2026:i:2:p:301-328.

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2025Right‐to‐Work Laws and Firm Productivity in U.S. Firms. (2025). Ahmed, Mohamed Shaker ; Mertzanis, Charilaos. In: Industrial Relations Journal. RePEc:bla:indrel:v:56:y:2025:i:4:p:301-321.

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2025Product market competition and disclosure content differentiation: A topic modeling analysis. (2025). Chu, Yongqiang ; Liu, Junqi ; Huang, BO. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:52:y:2025:i:2:p:691-721.

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2026Explaining CSR Disclosure Levels of U.S. Firms. (2026). Martell, Terrence F ; Demir, Mert ; Ozbilgin, Mehmet. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:53:y:2026:i:1:p:297-320.

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2026The Information Content of Operational Effectiveness. (2026). Berkovitch, Jonathan ; Barth, Mary E ; Israeli, Doron. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:53:y:2026:i:2:p:708-732.

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2025Tax Policy Expectations and Investment. (2025). Zheng, Xiang ; Hollander, Stephan ; Jacob, Martin ; Gallemore, John. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:363-412.

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2025Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment. (2025). Muhn, Maximilian ; Gassen, Joachim. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:1:p:413-460.

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2025Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity. (2025). Roychowdhury, Sugata ; Kim, Jinhwan ; Afrin, Farzana ; Yost, Benjamin P. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:599-647.

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2025Silent Suffering: Using Machine Learning to Measure CEO Depression. (2025). Cheng, Sungyuan ; Golshan, Nargess M. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:689-767.

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2025Redaction as Cross‐Regulatory Disclosure Avoidance. (2025). Zhao, Wanjia ; Johnson, Shane A ; Floros, Ioannis V. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:2:p:807-855.

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2025Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation. (2025). Mehta, Mihir N ; Cuny, Christine ; Zhao, Wanli. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:4:p:1453-1492.

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2025Responding to Climate Change Crises: Firms Trade‐Offs. (2025). Zhang, QI ; Fritsch, Felix ; Zheng, Xiang. In: Journal of Accounting Research. RePEc:bla:joares:v:63:y:2025:i:5:p:2137-2179.

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2026Diversity Tokenism. (2026). Tan, Jingdan. In: Journal of Accounting Research. RePEc:bla:joares:v:64:y:2026:i:1:p:317-363.

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2026Do Shared Auditors Facilitate Follow‐on Innovation?. (2026). Yan, Jiawen ; Tian, Xuan ; Zuo, Luo. In: Journal of Accounting Research. RePEc:bla:joares:v:64:y:2026:i:1:p:477-514.

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2026Reporting Regulation and Private Firms Bank Credit. (2026). Moreta, Antonio. In: Journal of Accounting Research. RePEc:bla:joares:v:64:y:2026:i:2:p:1021-1086.

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2026Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct. (2026). Kallunki, Juhapekka ; Niemi, Lasse ; Myllymki, Emmariikka ; Landsman, Wayne. In: Journal of Accounting Research. RePEc:bla:joares:v:64:y:2026:i:2:p:561-632.

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2026Generative AI in Financial Reporting. (2026). Dehaan, ED ; Blankespoor, Elizabeth ; Li, Qianqian. In: Journal of Accounting Research. RePEc:bla:joares:v:64:y:2026:i:3:p:1189-1232.

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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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2026Digital finance, supply chain spillovers and corporate innovation: Evidence from Chinese listed firms 2011–22. (2026). Hu, Mengmeng ; Yao, Shujie ; Yang, Ting ; Ou, Jinghua. In: Journal of Asian Economics. RePEc:eee:asieco:v:104:y:2026:i:c:s104900782600062x.

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2026Does hypocrisy trigger a higher cost of debt? Evidence from China. (2026). Zhang, Yiqi ; Zeng, Quan ; Yu, Rui ; Du, Xingqiang. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:3:s0890838925002689.

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2026Does board co-option affect corporate tax avoidance?. (2026). Bose, Sudipta ; Baghdadi, Ghasan A ; Ali, Muhammad Jahangir. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:4:s0890838925002185.

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2026Customer concentration and corporate employment. (2026). Liu, Zheng ; Shao, Xinjian ; Wang, Huiqiang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:100:y:2026:i:c:s0929119926000714.

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2026Antitrust policies and corporate tax avoidance: International evidence. (2026). Sunwoo, Hee-Yeon ; Jo, Jaehee ; Choi, Sunhwa ; Jung, Taejin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:100:y:2026:i:c:s092911992600101x.

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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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2026Exploring approaches to child maltreatment responses: dichotomies of mandatory reporting and community support. (2026). Theile, Kristen ; Riley, Elizabeth N ; Clark, Shelby L ; McGladrey, Margaret L ; Frost, Valerie ; Ahmed, Foysol ; Brooks, Waveney ; Mueller, Lexi. In: Children and Youth Services Review. RePEc:eee:cysrev:v:185:y:2026:i:c:s019074092600160x.

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2025Judicial Independence and Corporate Total Factor Productivity: Evidence from provincial court centralization. (2025). Yang, Shenggang ; Dai, Pengyi ; Dong, Minyi ; Tu, Hao. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:1946-1961.

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2026Regulatory intensity and participation enthusiasm: How does financial regulatory law drive residents participation in pension security?. (2026). Liu, Zhan ; Huang, Weihua ; Zhang, Sen. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:89:y:2026:i:c:p:542-555.

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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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2026State-owned capital participation and credit ratings: Evidence from private listed firms. (2026). Sun, Qian ; Liu, Xiaoxia ; Yang, Yuanyuan. In: Economic Modelling. RePEc:eee:ecmode:v:160:y:2026:i:c:s0264999326001513.

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2026Transportation infrastructure and biodiversity: Evaluating the ecological cost of transport networks. (2026). Zhu, Junjie. In: Ecological Economics. RePEc:eee:ecolec:v:246:y:2026:i:c:s0921800926000832.

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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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2026Unlocking stability: Corporate site visits and information disclosure. (2026). Zhang, Shunming ; Yang, Yaxian ; Shi, Lina ; Liu, Zhou. In: Journal of Empirical Finance. RePEc:eee:empfin:v:87:y:2026:i:c:s0927539826000046.

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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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2026Expecting the unexpected: Voluntary sensitivity risk disclosure and the cost of equity capital. (2026). Li, Yong. In: International Review of Financial Analysis. RePEc:eee:finana:v:115:y:2026:i:c:s1057521926000566.

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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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2025How does national audit affect enterprises operating efficiency?. (2025). Liu, Yongtao ; Wu, Guanzheng. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013236.

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2025From shadows to spotlight: How big data bureaus unveil corporate R&D gaming?. (2025). Yang, Xiaoyin ; Zang, Hong ; Chu, Hongcong ; Feng, Chao ; Zhang, Xinmin. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pg:s1544612325021853.

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2026Foreign institutional investors and corporate governance: A transaction cost perspective. (2026). Onali, Enrico ; Haider, Zulfiquer Ali. In: Finance Research Letters. RePEc:eee:finlet:v:96:y:2026:i:c:s1544612326003144.

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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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2026Zero-cost employee stock ownership incentive and corporate innovation. (2026). Tao, Zimo ; Huang, Yongjian ; Zhang, YI. In: Global Finance Journal. RePEc:eee:glofin:v:69:y:2026:i:c:s1044028326000037.

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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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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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2025Accounting standards and antidumping investigations. (2025). Sun, Stephen Teng ; Wei, Shang-Jin ; Xie, Jin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000461.

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2025Firms’ real and reporting responses to taxation: A review. (2025). Lester, Rebecca ; Olbert, Marcel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000734.

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2026Information sharing within institutional investor networks. (2026). Loh, Wei Ting. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:1:s0165410125000394.

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2026How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases. (2026). Rauter, Thomas ; Leonelli, Sinja ; Muhn, Maximilian ; Sran, Gurpal S. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:1:s0165410125000473.

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2026Mandatory disclosure of investors’ fossil fuel holdings. (2026). Miller, Gregory S ; Stockbridge, Douglas R ; Williams, Christopher D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:1:s0165410125000655.

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2026Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders. (2026). Krupa, Trent J ; Laux, Rick C ; Ferguson, Duke. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:2:s0165410125000680.

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2026Supply chain shocks and firm productivity: The role of reporting quality. (2026). Tomy, Rimmy E ; Berger, Philip G. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:2:s0165410125000692.

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2026Carbon accounting quality: Measurement and the role of assurance. (2026). Shi, Shawn X ; Sequeira, Fiona ; Gipper, Brandon. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:2:s0165410125000850.

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2026Do designated market makers facilitate earnings news discovery?. (2026). Pan, Jing ; Ma, Matthew ; Chakrabarty, Bidisha ; Bhattacharya, Nilabhra. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:3:s0165410125000886.

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2026Seasonal variation in cash flows and the timing role of accruals. (2026). Veenman, David ; Kapons, Martin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:3:s0165410125000904.

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2026The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners. (2026). Tong, Lijing ; Liu, Lisa Yao. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:3:s016541012500093x.

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2026Social media livestreaming: Investor information or persuasion?. (2026). Qiu, LU ; Kannan, Srijith ; Huang, Allen H ; Dehaan, ED. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:81:y:2026:i:3:s0165410126000042.

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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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2026Stakeholder-centric corporate misconduct and financing policies: A precautionary tale. (2026). el Ghoul, Sadok ; Attig, Najah ; Hossain, Ashrafee. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:182:y:2026:i:c:s037842662500202x.

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2026ESG rating divergence, greenwashing, and supply chain performance: the role of guanxi. (2026). Wei, Xiaoyong ; Fu, Bozhi. In: Journal of Business Research. RePEc:eee:jbrese:v:208:y:2026:i:c:s0148296326001128.

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2026Intellectual property protection lost and competition: An examination using large language models. (2026). Phillips, Gordon M ; Hoberg, Gerard ; Caskurlu, Tolga ; Acikalin, Utku U. In: Journal of Financial Economics. RePEc:eee:jfinec:v:182:y:2026:i:c:s0304405x26000772.

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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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2026Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. (2026). Speitmann, Raffael ; Sureth-Sloane, Caren ; Eberhartinger, Eva. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:60:y:2026:i:c:s1061951826000157.

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2026Accounting theories: An introductory resource for new scholars. (2026). Hermanson, Dana R ; Boyle, Douglas M ; Stampone, Ashley ; Kogan, Gregory. In: Journal of Accounting Education. RePEc:eee:joaced:v:73:y:2026:i:c:s0748575125000417.

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2026The labor market effects of competing and non-competing high-skill immigrants: Evidence from college majors. (2026). Sander, William ; Phelan, Brian J. In: Labour Economics. RePEc:eee:labeco:v:100:y:2026:i:c:s0927537126000163.

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2026Do managerial pay caps intensify agency conflicts? Evidence from corporate cash holdings. (2026). Wang, Kemin ; Guo, Jia ; Zhang, Guanglong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:96:y:2026:i:c:s0927538x2600003x.

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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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2026Can environmental regulation reform increase corporate environmental investment? Evidence from China’s “Double Random, One Disclosure” policy. (2026). Lu, Shanbing ; Nan, Shijing ; Huo, Yuchen. In: International Review of Economics & Finance. RePEc:eee:reveco:v:106:y:2026:i:c:s1059056026001139.

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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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2026Saving planet earth or maximizing financial gains: A global analysis of environmental performance positioning as an ESG strategy. (2026). Yu, Qing ; Shen, Jianfu ; Fan, Kwok Yuen. In: Research in International Business and Finance. RePEc:eee:riibaf:v:89:y:2026:i:c:s0275531926001893.

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2025Helping behaviors and cognitive function in later life: The impact of dynamic role transitions and dose changes. (2025). Zhang, Shiyang ; Burr, Jeffrey A. In: Social Science & Medicine. RePEc:eee:socmed:v:383:y:2025:i:c:s0277953625007968.

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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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2026Fake it till you make it: Digital washing and corporate innovation. (2026). Liu, Zihao ; Zhou, Hang ; Huang, Chengjie. In: Technology in Society. RePEc:eee:teinso:v:85:y:2026:i:c:s0160791x25003355.

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2026Substitute or complement? Quantity–quality effects of agricultural production diversity and market access on diets. (2026). Jin, Songqing ; Yuan, Changzheng ; Wang, Xiaoxi ; Xuan, Jiaqi ; Tian, XU. In: World Development. RePEc:eee:wdevel:v:204:y:2026:i:c:s0305750x26000896.

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2026Internal information quality and performance metric selection. (2026). Timmermans, Oscar ; Kim, Chongho ; Guay, Wayne. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:138070.

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2026Can financial metrics provide incentives for environmental performance improvement?. (2026). Timmermans, Oscar ; Keusch, Thomas. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:139003.

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2024Utilization of Artificial Intelligence Generated Virtual Research Participants (VRPs) in Empirical Research: A Case of an Interview with Two Young Individuals from Ancient Greece, Each 2470 Years Old. (2024). Tzanetopoulou, Areti ; Kleitsas, Vassilis ; Christoforidis, Christos ; Savelidis, Socrates ; Fasouraki, Rigo. In: European Journal of Engineering and Technology Research. RePEc:epw:ejeng0:y:2024:id:63237.

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More than 100 citations found, this list is not complete...

Works by Matthias Breuer:

YearTitleTypeCited
2019Investment Dynamics and Earnings‐Return Properties: A Structural Approach In: Journal of Accounting Research.
[Full Text][Citation analysis]		article11
2021How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation? In: Journal of Accounting Research.
[Full Text][Citation analysis]		article27
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: 27		article
2024Bridging Theory and Empirical Research in Accounting In: Journal of Accounting Research.
[Full Text][Citation analysis]		article3
2024Using and Interpreting Fixed Effects Models In: Journal of Accounting Research.
[Full Text][Citation analysis]		article87
2026Company Websites: A New Measure of Disclosure In: Journal of Accounting Research.
[Full Text][Citation analysis]		article0
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]		article23
2019Reporting Regulation and Corporate Innovation.(2019) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 23		paper
2021Reporting regulation and corporate innovation.(2021) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 23		paper
2020Reporting Regulation and Corporate Innovation.(2020) In: LawFin Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 23		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]		paper1
2018How Does Financial Reporting Regulation Affect Firms’ Banking? In: The Review of Financial Studies.
[Full Text][Citation analysis]		article26
2023Accounting for uncertainty: an application of Bayesian methods to accruals models In: Review of Accounting Studies.
[Full Text][Citation analysis]		article3
2017How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation? In: Working Papers.
[Full Text][Citation analysis]		paper4
2024Minority representation at work In: Working Papers.
[Full Text][Citation analysis]		paper2
2023Audit mandates, audit firms, and auditors In: Working Papers.
[Full Text][Citation analysis]		paper2
2022Uneven regulation and economic reallocation: Evidence from transparency regulation In: LawFin Working Paper Series.
[Full Text][Citation analysis]		paper3

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