The effect of enforcement transparency : evidence from SEC comment-letter reviews

Miguel Duro, Jonas Heese, Gaizka Ormazabal

Year of publication:	2019
Authors:	Duro, Miguel ; Heese, Jonas ; Ormazabal, Gaizka
Published in:	Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 24.2019, 3, p. 780-823
Subject:	Disclosure rules \| SEC comment-letter reviews \| Public enforcement \| Rechtsdurchsetzung \| Law enforcement \| Unternehmenspublizität \| Corporate disclosure \| Finanzmarktaufsicht \| Financial supervision \| Auskunftspflicht \| Disclosure regulation \| Wertpapierrecht \| Securities law \| Kapitalmarktrecht \| Financial markets law \| Transparenz \| Transparency \| Finanzmarktregulierung \| Financial market regulation

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