Notes: The graph depicts major regulatory changes that we identified via an extensive literature search, an online survey of mentioned authors, and other sources. Please note that the graph does not include all possible regulatory changes, e.g. minor revisions to local GAAP or tax rate changes below 3% are not included. The dates of EU Directives are based on the official transposition deadlines unless denoted with a *, in which case we included the entry-to-force date as identified in the literature. For more information, please go to Labro and Pierk (2023). We kindly ask that you cite the paper if you use the information on this website in your research project.
Regulations, Publications, Further Graphs
The tab ‘Regulations’ includes links to the regulations, gives short descriptions, and provides selective papers for further reading. If the regulation is a national transposition of an EU Directive, the link to the Directive is given. The tab ‘Number of Regulations’ shows graphically the number of regulations 5 years around the respective year (-2,-1,0,+1,+2). The tab ‘Number of Categories" shows graphically the number of different categories 5 years around the respective year (-2,-1,0,+1,+2). The tab ’Publications’ shows all publications that include the countries’ names and variations thereof in the title, abstract, or keywords. Similarly, the tab ‘SSRN’ shows papers of the SSRN Accouning Research Network that include the countries’ names and variations.
Regulations
Number of Regulations
Number of Categories
