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Corporate Governance

: The Harvard Law School Corporate Governance Blog

Different Approaches to Corporate Reporting Regulation

By Harvard Law School Program on Corporate Governance

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Editor's Note: This post comes to us from Christian Leuz, Joseph Sondheimer Professor of International Economics, Finance and Accounting at the University of Chicago Booth School of Business.

In the paper, Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why, which was recently made publicly available on SSRN, I discuss differences in countries? approaches to reporting regulation and explore reasons why they exist in the first place and why they are likely to persist. After delineating various regulatory choices and discussing the tradeoffs associated with these choices, I provide a basic framework based on the notion of institutional complementarities that helps us understand existing differences in corporate reporting and other regulation. The paper also provides descriptive and stylized evidence on regulatory and institutional differences across countries. It highlights that there are robust institutional clusters around the world.

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Full post as published by The Harvard Law School Corporate Governance Blog on August 02, 2010 (boomark / email).