Patricia Breuer
breuer@ese.eur.nl
About me
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 and Assurance
Education
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
Research
Publications
Mandatory disclosure would reveal corporate carbon damages
with Michael Greenstone & Christian Leuz, Science (2023)
Working Papers
Financial information and firm heterogeneity
Job Market Paper
Transparency regulation and reallocation
with Matthias Breuer
Best Conference Paper Award 2022 (VHB Annual Conference)
Disclosures of expected credit losses around the beginning of a crisis: Evidence from European banks during the Covid-19 pandemic
with Jannis Bischof & Vincent Giese
Work in Progress
Estimating carbon emissions
with Michael Greenstone, Christian Leuz & Ian Pitman
ESG assurance and labor demand
with Daniela Zipperer
Link to my Research