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Keywords: decision-making biases
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 365–398.
Published: 01 January 2023
.... Editor’s note: Accepted by Teri Lombardi Yohn. 06 07 2021 06 05 2022 10 05 2022 2023 SEC comment letter regulators decision-making biases continuity rotation Staff at the U.S. Securities and Exchange Commission (SEC) conduct reviews of periodic filings...
