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Keywords: SEC
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Journal Articles
The Accounting Review (2023) 98 (2): 149–175.
Published: 01 March 2023
...Enrique A. Gomez; Frank L. Heflin; Jasmine Wang ABSTRACT We study firms’ decisions to provide non-GAAP income statements and the information environment consequences of Securities and Exchange Commission (SEC) comment letters directing them to stop disclosing such statements. We find firms...
Journal Articles
The Accounting Review (2023) 98 (1): 365–398.
Published: 01 January 2023
...Matthew Kubic; Sara Toynbee ABSTRACT Staff at the U.S. Securities and Exchange Commission (SEC) conduct recurring reviews of firms’ filings to deter misconduct and facilitate investor access to high-quality information. We identify the names of SEC staff who work on a comment letter and examine...
Journal Articles
The Accounting Review (2021) 96 (4): 367–404.
Published: 01 July 2021
... transfers spillover SEC Overall, our evidence shows that employees circumvent insider trading regulations that are designed to limit their ability to exploit private information by trading in their firm's business partners and competitors. Our findings are relevant to lawmakers and regulators...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (3): 313–341.
Published: 01 May 2021
...Matthew Kubic ABSTRACT The ability to detect misreporting is an important aspect of financial reporting regulation. I derive a measure of SEC error detection rates using information from comment letter reviews. Conditional on the SEC issuing a comment letter, I find that the review team detects...
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (4): 141–172.
Published: 01 July 2019
...Zahn Bozanic; Preeti Choudhary; Kenneth J. Merkley ABSTRACT We examine whether securities lawyers involved in SEC comment letter inquiries act as client advocates by resisting disclosure changes or as gatekeepers by encouraging disclosure transparency. Consistent with an advocacy role, we find...
Journal Articles
The Accounting Review (2013) 88 (2): 577–609.
Published: 01 March 2013
... investigates to what degree the U.S. stock market reacted to public events associated with the adoption of International Financial Reporting Standards (IFRS) by domestic U.S. firms. On April 24, 2007, the Securities and Exchange Commission (SEC) announced it was contemplating the mandatory use of IFRS by U.S...