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Keywords: securities regulation
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Journal Articles
The Accounting Review (2025) 100 (2): 441–472.
Published: 01 March 2025
.... 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 information unless...
Journal Articles
The Accounting Review (2017) 92 (6): 187–212.
Published: 01 November 2017
.... April 2015 January 2017 2017 audit committee independence exchange listing standards securities regulation The phase-in period for compliance to the new listing standard was 18 months from December 14, 1999. However, the SEC allowed the exchanges to carve out certain exceptions...