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Keywords: comment letters
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Journal Articles
Journal of International Accounting Research (2023) 22 (1): 137–168.
Published: 01 March 2023
...Shuo Yang ABSTRACT This paper investigates how communications between regulators and firms through comment letters affect the outcomes of large mergers and acquisitions (M&As) in China. Unlike the U.S. Securities and Exchange Commission (SEC), which uses comment letters to improve the accuracy...
Journal Articles
Journal of International Accounting Research (2011) 10 (2): 97–103.
Published: 01 November 2011
... contributions to the IASB. We urge academics to participate more actively in the development of IFRS through comment letter writing. standard setting comment letters academic participation Published Online: November 2011 Robert K. Larson is a Professor at the University of Dayton, Paul J...