Enforcement of Financial Reporting Regulation in the EU: New Data
收集了2005至2022年间29个欧洲国家32项财务报告监管执行的新数据，扩展了现有数据集的范围和时间跨度，为研究监管执行提供了更全面的信息。
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.