This file contains IFRS enforcement implementation in the European Union for the period 2005-2022. It contains 34 variables that capture dimensions of enforcement such as: the probability of detection, the size of sanctions, enforcer political independence, and European Enforcer cooperation. The panel data is at enforcer year level. The variables are described in the attached Data Guide.
When using the data, please cite our paper:
Bissessur, S., Litjens, R., & Ormazabal, G. (2023) Enforcement of Financial Reporting Regulation: Insights From New Data. (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4620424)