Academic Citations
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Results: 46
An Empirical Investigation of Non-GAAP Exclusion Quality Indicators
2020-09-25
Authors
Owen Davidson (University of Georgia) Enrique Gomez (Temple University) Frank Heflin (University of Georgia) Dana Wallace (University of Central Florida)
Topics
Corporate + Legal SEC Comment LettersDo REIT investors care? An Investigation Into the Market Response to the Public Release of SEC Comment Letter Correspondences
2020-09-15
Authors
Liesa Schrand (Allianz Real Estate Germany) Julia Freybote (Portland State University) Wolfgang Schaefers (University of Regensburg)
Topics
Corporate + Legal SEC Comment LettersRegulatory Transparency and the Alignment of Private and Public Enforcement
2020-09-03
Authors
Amy P. Hutton (Boston College - Carroll School of Management) Susan Shu (Boston College - Carroll School of Management) Xin Zheng (University of British Columbia)
Topics
Corporate + Legal Financial Restatements SEC Comment LettersWhen Does Forecasting GAAP Earnings Entail Unreasonable Effort?
2020-06-24
Authors
Henry Laurion (Leeds School of Business, University of Colorado) Richard Sloan (Marshall School of Business, University of Southern California)
Topics
Corporate + Legal SEC Comment LettersOngoing SEC Disclosures by Foreign Firms
2020-05-21
Authors
Audra L. Boone (Texas Christian University, M.J. Neeley School of Business) Kathryn M. Schumann (U.S. Securities and Exchange Commission) Joshua T. White (Vanderbilt University - Finance)
Topics
SEC Comment LettersExamining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-05-19
Authors
Jaehan Ahn (Northeastern University, Accounting Group) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group)
Topics
Financial Restatements SEC Comment LettersState Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight
2020-04-10
Authors
Robert Hills (Smeal College of Business, Pennsylvania State University) Matthew Kubic (Fuqua School of Business, Duke University) William J. Mayew (Fuqua School of Business, Duke University)
Topics
SEC Comment LettersSEC Comment Letters on Firms’ Use of Non-GAAP Measures: The Determinants and Firms’ Responses
2019-11-19
Authors
Koren M Jo (Hong Kong Polytechnic University) Shuo Yang (Hong Kong Polytechnic University)
Topics
SEC Comment LettersThe SEC Filing Review Process: Insights from Accounting Research
2019-11-01
Authors
Lauren M. Cunningham (University of Tennessee - Haslam College of Business) Jacob Justus Leidner (University of Wurzburg)
Topics
SEC Comment LettersEvidence of Non-Compliance and Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items
2019-07-29
Authors
Novia (Xi) Chen (University of Houston - Department of Accountancy & Taxation) Peng-Chia Chiu (The Chinese University of Hong Kong (CUHK)) Terry J. Shevlin (University of California-Irvine) Jiani Wang (University of International Business and Economics)