Patricia Breuer
breuer@ese.eur.nl
Patricia Breuer
breuer@ese.eur.nl
I am an Assistant Professor of Accounting at the Erasmus School of Economics at Erasmus University Rotterdam and a Research Fellow of TRR 266 Accounting for Transparency. In my research, I investigate the impact of financial and environmental reporting regulations on economic activity.
Research Interests
Financial Reporting
Regulation
Disclosure
ESG Reporting
Dr. rer. pol. in Accounting, University of Mannheim - 2023
Visiting Ph.D. student, University of Chicago Booth School of Business - 2021/22
M.Sc. in Business Administration, Ludwig-Maximilians-University - 2017
B.Sc. in Economics and Business Administration, Eberhard Karls University - 2014
Link to my CV
Publications
Direct and indirect effects of transparency regulation
with Matthias Breuer, forthcoming in the Journal of Accounting & Economics (2026)
Mandatory disclosure would reveal corporate carbon damages
with Michael Greenstone & Christian Leuz, Science (2023)
Explore our interactive website: Climate Disclosure Explorer
Working Papers
Financial information and firm heterogeneity
solo-authored
Disclosure requirements and legal form choice
with Matteo Merlo & Jochen Pierk
Link to my Research