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Keywords: SEC comment letter
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Journal Articles
Journal of Emerging Technologies in Accounting (2016) 13 (1): 85–94.
Published: 01 December 2016
...Yue Liu; Kevin C. Moffitt ABSTRACT The SEC comment letter is the correspondence between SEC staff and SEC filers about the filers' public information disclosures. The intensity of comment letters in terms of the use of strong/weak modal language can reflect perceived deficiencies in the reviewed...