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1-7 of 7
Keywords: SEC
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Journal Articles
Securities and Exchange Commission Regulation and Non-GAAP Income Statements
Available to Purchase
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
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters
Available to Purchase
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
Shadow Trading
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (4): 367–404.
Published: 01 July 2021
... SEC We thank İrem Tuna and two anonymous referees for feedback that has significantly improved this paper. We also appreciate helpful comments by Sudipta Basu, Zahn Bozanic, Qiang Cheng (discussant), Steve Dimmock, Huasheng Gao, Gerald Hoberg, Steve Huddart, Roby Lehavy, Greg Miller...
Includes: Supplementary data
Journal Articles
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation
Available to Purchase
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
Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (4): 263–290.
Published: 01 July 2020
... and Exchange Commission ( SEC 2006 ) regulation that mandated public firms to disclose their governance policies on related-party transactions (RPTs). RPTs represent a transfer of resources, services, or obligations between a reporting entity and a related party that usually refers to any executives, board...
Journal Articles
Securities Law Expertise and Corporate Disclosure
Available to Purchase
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
Investor Perceptions of Potential IFRS Adoption in the United States
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2013) 88 (2): 577–609.
Published: 01 March 2013
... 2012 2013 IFRS adoption convergence SEC This study 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...