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Keywords: SEC
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Journal Articles
Accounting Horizons (2022) 36 (4): 157–187.
Published: 01 December 2022
... on companies' future performance and information on risk management. We find that CDS investors can benefit from information on expected risk impacts and from information on risk management, which is important for the current discussion of the Securities and Exchange Commission (SEC) on risk disclosure...
Journal Articles
Accounting Horizons (2021) 35 (1): 29–46.
Published: 01 March 2021
... and minimize the likelihood of detection, even when accounting misrepresentations are not necessary. JEL Classifications: D14; D19; G18. Editor's note: Accepted by Gopal V. Krishnan. Ponzi scheme trust victims SEC Research on the determinants and consequences of accounting manipulation...
Journal Articles
Accounting Horizons (2015) 29 (4): 887–916.
Published: 01 December 2015
... without updates. I also find that firms with updates to their risk factors section have significantly lower future unexpected earnings and are more likely to experience future extreme negative earnings shocks. These findings suggest that the recent disclosure requirement mandated by the SEC was successful...
Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
...) for encouraging us to write this paper. October 2013 January 2014 2014 Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis We would have liked to have then evaluated the Act itself, at least provisionally, but as we explain in our review of the literature...
Journal Articles
Accounting Horizons (2011) 25 (4): 631–657.
Published: 01 December 2011
...Roger S. Debreceny; Stephanie M. Farewell; Maciej Piechocki; Carsten Felden; Andre Gräning; Alessandro d'Eri SYNOPSIS The Securities and Exchange Commission (SEC) has adopted the eXtensible Business Reporting Language (XBRL) in a multi-year program to enhance the functionality of the Commission's...
Journal Articles
Accounting Horizons (2011) 25 (2): 227–245.
Published: 01 June 2011
... change in financial reporting of nearly unprecedented scope. Prior to June 2009, the date of the first mandated XBRL filings, the SEC made available a Voluntary Filing Program (VFP) to assist in addressing the difficulties of creating XBRL documents. This study examines errors in the VFP filings...