Search Results - subject:"Comment Letters"

The impact of comment letters on audit fees : evidence from spillover effect

Wu, Wuqing; Zhang, Huixuan; Shan, Yuan George - 2025

Persistent link: https://www.econbiz.de/10015371837

"No comment" : language frictions and the IASB's due process

Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - 2025

Persistent link: https://www.econbiz.de/10015376045

Mergers and acquisitions comment letters and analysts' earnings forecasts : evidence from China

Wan, Liangyong; Li, Chen; Xu, Rui; Zhang, Hao - In: Pacific-Basin finance journal 86 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015095074

Stock exchange comment letters and MD&A tone management

Huo, Di; Huang, Wei; Huang, Yuting; Ke, Youlin; Shen, Zhe - In: Research in international business and finance 70 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015056905

Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting

Kulik, Alessandra; Dobler, Michael - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 349-380

on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in …

Persistent link: https://www.econbiz.de/10015006120

Interactive information disclosure and non-penalty regulatory review risk

Wang, Meng; Zhang, Yongjie; Dong, Yizhe; Zou, Gaofeng; … - In: Journal of management science and engineering 8 (2023) 1, pp. 149-166

Using monthly data from the Shenzhen Stock Exchange's 'Hudongyi' platform and comment letters from December 2014 to …

Persistent link: https://www.econbiz.de/10014315873

Do comment letters from the stock exchanges have governance effect on R&D manipulation?

Yao, Youfu; Xue, Shuang; Sun, Tong - In: China journal of accounting studies 8 (2020) 4, pp. 528-555

to 2018 as our samples, this paper investigates the impact of comment letters on companies’ R&D manipulation. Our … empirical results show that R&D-related comment letters can effectively reduce companies’ R&D manipulation. Further tests show … that the more timely the comment letters and responses letters, or the stronger the intensity of comment letters, the …

Persistent link: https://www.econbiz.de/10012655496

Public and private information : firm disclosure, SEC letters, and the JOBS Act

Agarwal, Sumit; Gupta, Sudip; Israelsen, Ryan - In: The Quarterly Journal of Finance : QJF 12 (2022) 3, pp. 1-42

Persistent link: https://www.econbiz.de/10014234549

Could regulatory information disclosure impact the behaviour of corporate over-financialization? : evidence from Chinese comment letters

Yaoa, Youfu; Zhou, Lan - In: China journal of accounting studies 10 (2022) 3, pp. 411-433

information disclosure on corporate over-financialisation behaviour from comment letters. The empirical results show that … financialisation-related comment letters can effectively reduce the behaviour of corporate over-financialisation, and this positive … intensity of the financialisation-related comment letters, the higher the governance effect of comment letters on over …

Persistent link: https://www.econbiz.de/10013539147

Does preventive regulation reduce stock price synchronicity? : evidence from Chinese annual report comment letters

Hao, Xiaomin; Wang, Yonghai - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-25

comment letters (ARCLs) on firm stock price synchronicity. We find that after firms receive ARCLs, their stock price …

Persistent link: https://www.econbiz.de/10012692578