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European Financial Reporting Enforcement: Analysis of Practices and Indices
Author/s: Thomas Riise Johansen, Carsten Allerslev Olsen, Thomas Plenborg 
Year:  2020 Issue: Language: English 
Pages:  41 Pg. 83-123 FullText PDF:  2256 KB
DOI:  10.3280/FR2020-001003
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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 Code: M41, M48

Thomas Riise Johansen, Carsten Allerslev Olsen, Thomas Plenborg, in "FINANCIAL REPORTING" 1/2020, pp. 83-123, DOI:10.3280/FR2020-001003


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