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1-7 of 7
Keywords: SEC
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Journal Articles
Journal:
The Accounting Review
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
Journal:
The Accounting Review
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
Journal:
The Accounting Review
The Accounting Review (2021) 96 (4): 367–404.
Published: 01 July 2021
..., Milan, Italy. Supplemental material can be accessed by clicking the link in Appendix B. Editor's note: Accepted by İrem Tuna, under the Senior Editorship of Mark L. DeFond. 2021 business partners insider trading private information information transfers spillover SEC...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
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:
The Accounting Review
The Accounting Review (2020) 95 (4): 263–290.
Published: 01 July 2020
.... Barth. 10 2017 8 2019 2020 related-party transactions disclosure regulation real consequences implied cost of capital corporate governance RPT governance SEC valuation This paper examines economic consequences of a Securities and Exchange Commission ( SEC 2006...
Journal Articles
Journal:
The Accounting Review
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
Journal:
The Accounting Review
The Accounting Review (2013) 88 (2): 577–609.
Published: 01 March 2013
... to other internationally used local standards to benefit from convergence to a greater extent, since the potential reduction in information-processing costs is presumed to be larger for such industries ( SEC 2008 ). Finally, we identify whether a firm applies LIFO and whether it operates in countries...