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SEC confidential treatment and regulatory filing reviews

Kolev, Kalin S.; Lee, Daeun; Neamtiu, Monica - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-24

Persistent link: https://www.econbiz.de/10014324770

Sec Confidential Treatment and Regulatory Filing Reviews

Kolev, Kalin S.; Lee, Daeun; Neamtiu, Monica - 2023

We study the interplay between the redaction of information from regulatory filings and SEC monitoring of the redacting firms. We find that redactions are associated with more intense SEC monitoring, as evidenced by higher incidence of comment letters and a longer letter resolution process. Hand...

Persistent link: https://www.econbiz.de/10014258146

The disclosure of non-GAAP earnings following Regulation G : an analysis of transitory gains

Baumker, Michael; Biggs, Philip; McVay, Sarah; Pierce, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 77-92

Persistent link: https://www.econbiz.de/10010425040

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures

Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384

Persistent link: https://www.econbiz.de/10011730321

Preparers and the financial reporting system

McVay, Sarah; Szerwo, Brandon - In: Accounting and business research 51 (2021) 5, pp. 484-507

Persistent link: https://www.econbiz.de/10012624074