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Keywords: SEC comment letters
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Journal Articles
The Accounting Review (2023) 98 (5): 375–400.
Published: 01 September 2023
... 12 12 2022 2023 SEC comment letters short selling social connections Section 408 of the Sarbanes-Oxley Act of 2002 (SOX) mandates that the Securities and Exchange Commission (SEC) review public companies’ filings to ensure compliance with disclosure and accounting requirements...
Includes: Supplementary data
Journal Articles
Journal Articles
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Journal Articles
The Accounting Review (2016) 91 (2): 401–439.
Published: 01 March 2016
...Patricia M. Dechow; Alastair Lawrence; James P. Ryans ABSTRACT We document that insider trading is significantly higher than normal levels prior to the public disclosure of SEC comment letters relating to revenue recognition. Furthermore, insider trading is triple its normal level for firms...