Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters
Rick Johnston; Reining Petacchi · 2017 · Contemporary Accounting Research
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
Abstract The Securities and Exchange Commission ( SEC ) reviews company filings (10‐Q, 10‐K, S‐1, etc.) submitted to them. If a review identifies potential deficiencies, the SEC staff sends the company a comment letter seeking…
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Metadata source: OpenAlex · DOI 10.1111/1911-3846.12297