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Journal Articles

Revealed Proprietary Information Disclosure

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Rustam Zufarov
Journal: The Accounting Review
The Accounting Review (2025) 100 (2): 441–472.
https://doi.org/10.2308/TAR-2022-0707
Published: 01 March 2025
...: Accepted by Andrew C. Call, under the Senior Editorship of W. Robert Knechel. 14 12 2022 11 10 2024 17 10 2024 2025 disclosure proprietary information securities regulation Disclosure theory suggests that proprietary costs inhibit firms from divulging private...
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Journal Articles

Did the 1999 NYSE and NASDAQ Listing Standard Changes on Audit Committee Composition Benefit Investors?

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Seil Kim, April Klein
Journal: The Accounting Review
The Accounting Review (2017) 92 (6): 187–212.
https://doi.org/10.2308/accr-51716
Published: 01 November 2017
... by T. J. Wong, under the Senior Editorship of Mark L. DeFond. April 2015 January 2017 2017 audit committee independence exchange listing standards securities regulation On December 14, 1999, the Securities and Exchange Commission (SEC), in response to a call from...
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