...Mary E. Barth; Wayne R. Landsman; Daniel J. Taylor ABSTRACT This study examines the effect of the Jumpstart Our Business Startups Act (JOBS Act) on information uncertainty in IPO firms. The JOBS Act creates a new category of issuer, the Emerging Growth Company (EGC), and exempts EGCs from several...

... a rating agency that utilizes qualitative analysis and direct access to borrowers' management in its rating process (Standard & Poor's) compared to one that does not (Egan Jones Ratings Company) and how these differences affect rating quality. We find that as information uncertainty about borrowers...

... enforcement comment letters information uncertainty Fair value accounting is arguably the most controversial accounting topic discussed over the past decade. During this period, fair value reporting has been reshaped by a new and complex reporting standard, Statement of Financial Accounting...

...David Veenman ABSTRACT This study examines whether disclosures of insider equity purchases on Securities and Exchange Commission (SEC) Form 4 resolve uncertainty regarding the valuation implications of reported earnings. Defining information uncertainty as ambiguity about firm value arising from...