{"id":1855,"date":"2020-11-04T16:50:54","date_gmt":"2020-11-04T15:50:54","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1855"},"modified":"2020-11-04T16:50:54","modified_gmt":"2020-11-04T15:50:54","slug":"european-financial-reporting-enforcement-analysis-of-practices-and-indices","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2020\/11\/04\/european-financial-reporting-enforcement-analysis-of-practices-and-indices\/","title":{"rendered":"European Financial Reporting Enforcement: Analysis of Practices and Indices"},"content":{"rendered":"<p>Johansen Thomas Riise, Olsen Carsten Allerslev, Plenborg Thomas \/ Financial Reporting \/ 1-2020<\/p>\n<hr \/>\n<p>This paper analyses how financial reporting enforcement varies across 17 European countries and the extent to which the 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. Furthermore, 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.<\/p>\n<p>financial reporting, financial reporting enforcement, enforcement, regulation<\/p>\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.francoangeli.it\/riviste\/SchedaRivista.aspx?IDArticolo=66437&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Johansen Thomas Riise, Olsen Carsten Allerslev, Plenborg Thomas \/ Financial Reporting \/ 1-2020 This paper analyses how financial reporting enforcement varies across 17 European countries and the extent to which the enforcement indices used in the existing accounting literature capture this enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[408,107,407,165],"class_list":["post-1855","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-enforcement","tag-financial-reporting","tag-financial-reporting-enforcement","tag-regulation","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>European Financial Reporting Enforcement: Analysis of Practices and Indices | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2020\/11\/04\/european-financial-reporting-enforcement-analysis-of-practices-and-indices\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"European Financial Reporting Enforcement: Analysis of Practices and Indices | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Johansen Thomas Riise, Olsen Carsten Allerslev, Plenborg Thomas \/ Financial Reporting \/ 1-2020 This paper analyses how financial reporting enforcement varies across 17 European countries and the extent to which the enforcement indices used in the existing accounting literature capture this enforcement. Based on survey responses from European enforcement bodies and regulatory specialists, the study [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frjournal.eu\/journal\/2020\/11\/04\/european-financial-reporting-enforcement-analysis-of-practices-and-indices\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Reporting Journal\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-04T15:50:54+00:00\" \/>\n<meta name=\"author\" content=\"Laura Bini\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Laura Bini\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" 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