The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure

Author:

Brown Stephen V.1,Shaolee Tian Xiaoli2,Wu Tucker Jennifer3

Affiliation:

1. University of Connecticut

2. Georgetown University

3. University of Florida

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference38 articles.

1. SEC comment letters and firm disclosure;Bozanic;Journal of Accounting and Public Policy,2017

2. Earnings management: Do firms play “follow the leader”?;Bratten;Contemporary Accounting Research,2016

3. Large sample evidence on firms’ year-over-year MD&A modifications;Brown;Journal of Accounting Research,2011

4. Auditor-client compatibility and audit firm selection;Brown;Journal of Accounting Research,2016

5. The information content of mandatory risk factor disclosures in corporate filings;Campbell;Review of Accounting Studies,2014

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