Search Results

THE SECS INFLUENCE ON ACCOUNTING STANDARDS - THE POWER OF THE VETO - DISCUSSION,
J Ronen, in Journal of Accounting Research (1981)
Keywords: Accounting standards, Standard setting process, SEC, Veto

THE SECS INFLUENCE ON ACCOUNTING STANDARDS - THE POWER OF THE VETO - DISCUSSION,
Rt Sprouse, in Journal of Accounting Research (1981)
Keywords: Accounting standards, Standard setting process, SEC, Veto

THE SECS INFLUENCE ON ACCOUNTING STANDARDS - THE POWER OF THE VETO - REPLY,
Dp Newman, in Journal of Accounting Research (1981)
Keywords: Accounting standards, Standard setting process, SEC, Veto

Intangible assets and stock prices in the pre-SEC era,
K Ely and G Waymire, in Journal of Accounting Research (1999)
Keywords: Intangible assets, Stock price, SEC, Capitalization

SEC review of tax disclosures in family firms,
Samer Khalil, Denise O’Shaughnessy and Ian Twardus, in International Journal of Disclosure and Governance (2023)
Keywords: Tax disclosures, SEC comment letters, Family firms

Do the SEC's enforcement preferences affect corporate misconduct?,
Simi Kedia and Shiva Rajgopal, in Journal of Accounting and Economics (2011)
Keywords: SEC Restatement Enforcement Distance Information asymmetry

SEC enforcement in the PIPE market: Actions and consequences,
Ola Bengtsson, Na Dai and Clifford Henson, in Journal of Banking & Finance (2014)
Keywords: Private Investment in Public Equity (PIPE); Regulation; The SEC;

Stock volatility reactions to violations subject to investigation by the SEC,
Arman Nikman, in International Journal of Economics and Business Research (2023)
Keywords: stock volatility reactions; violations; SEC investigations; the Securities and Exchange Commission; SEC; Administrative Proceedings; AP.

The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital,
Curtis Nicholls, in Review of Quantitative Finance and Accounting (2016)
Keywords: Accounting and auditing enforcement releases, AAER, SEC investigation, SEC enforcement

Navigating state data privacy laws: A guide for SEC-registered investment advisers,
William Nelson, in Journal of Financial Compliance (2023)
Keywords: SEC, investment adviser, compliance, data privacy

When are firms on the hot seat? An analysis of SEC investigation preferences,
Eric R. Holzman, Nathan T. Marshall and Brent A. Schmidt, in Journal of Accounting and Economics (2024)
Keywords: SEC; Investigations; Enforcement; Case selection; Misreporting;

Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters,
Kleopatra Koulikidou, Antonios Chantziaras, Emmanouil Dedoulis and Stergios Leventis, in Journal of International Accounting, Auditing and Taxation (2023)
Keywords: Enforcement; SEC comment letters; Foreignness; Language tone;

DISCUSSION OF THE FINANCIAL AND MARKET EFFECTS OF THE SEC ACCOUNTING AND AUDITING ENFORCEMENT RELEASES,
Ml Defond and Db Smith, in Journal of Accounting Research (1991)
Keywords: SEC, AAER, Auditing enforcement releases, Market reaction

Discussion of intangible assets and stock prices in the pre-SEC era,
P Zarowin, in Journal of Accounting Research (1999)
Keywords: Intangible assets, Stock price, SEC, Capitalization

SEC comment letters on form S-4 and M&A accounting quality,
Bret A. Johnson, Ling Lei Lisic, Joon Seok Moon and Mengmeng Wang, in Review of Accounting Studies (2023)
Keywords: SEC, Comment letter, M&A, S-4, Accounting quality

THE FINANCIAL AND MARKET EFFECTS OF THE SECS ACCOUNTING AND AUDITING ENFORCEMENT RELEASES,
Ehsan Feroz, K Park and Vs Pastena, in Journal of Accounting Research (1991)
Keywords: SEC, AAER, Auditing enforcement releases, Market reaction

The SEC’S MD&A: Does it Meet the Informational Demands of Investors?– A Conceptual Evaluation –,
Bernd Hüfner, in Schmalenbach Business Review (sbr) (2007)
Keywords: Fundamental Stock Valuation; Management Reporting; MD&A’s Quality; Investor-oriented Reporting; SEC Regulation

Political connections and the SEC confidential treatment process,
Anne M. Thompson, in Journal of Accounting and Economics (2022)
Keywords: SEC confidential Treatment; Political incentives; Congressional intervention; Disclosure regulation;

Is the SEC captured? Evidence from comment-letter reviews,
Jonas Heese, Mozaffar Khan and Karthik Ramanna, in Journal of Accounting and Economics (2017)
Keywords: Comment letters; Political connections; Regulatory capture; SEC enforcement;

Is the SEC Captured? Evidence from Comment-Letter Reviews,
Jonas Heese, Mozaffar Khan and Karthik Ramanna, from Harvard Business School (2017)
Keywords: comment letters, political connections, regulatory capture, SEC enforcement

SEC enforcement releases and audit fees,
Abhijit Barua and Antoinette L. Smith, in Managerial Auditing Journal (2013)
Keywords: United States of America, Auditing, Fees, Fraud, Litigation, Audit fees, Executive turnover, SEC enforcement actions

The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation,
Ed deHaan, Simi Kedia, Kevin Koh and Shivaram Rajgopal, in Journal of Accounting and Economics (2015)
Keywords: SEC; Lawyers; Revolving door; Enforcement actions; Accounting fraud;

The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes,
Cory A. Cassell, Lauren M. Cunningham and Ling Lei Lisic, in Review of Accounting Studies (2019)
Keywords: Amendments, Readability, Remediation costs, Restatements, SEC comment letters

Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements,
Daniel Saavedra, in Review of Accounting Studies (2023)
Keywords: SEC Noncompliance, Disclosure, Banks, Redacted credit agreements, Fees

Textual classification of SEC comment letters,
James P. Ryans, in Review of Accounting Studies (2021)
Keywords: SEC comment letters, Financial reporting quality, Enforcement, Text classification, Restatements, Write-downs, Naïve Bayes, Latent Dirichlet allocation

Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers,
Justyna Skomra, Pervaiz Alam and Piotr Antoni Skomra, in Managerial Auditing Journal (2022)
Keywords: Audit quality, SEC comment letters, Short sellers

An old model of social class? Job characteristics and the NS-SEC schema,
Mark Williams, in Work, Employment & Society (2017)
Keywords: employment relations; job characteristics; NS-SEC; social class; technological change

2008 SEC short selling ban: impacts on the credit default swap market,
Samuel Courtney, from University Library of Munich, Germany (2010)
Keywords: SEC short selling ban; credit default swaps; credit derivatives

2008 SEC short selling ban: impacts on the credit default swap market,
Samuel Courtney, from University Library of Munich, Germany (2010)
Keywords: SEC short selling ban; credit default swaps; credit derivatives

Share price response to the SEC administrative proceedings against Chinese auditors,
Guoping Liu and Jerry Sun, in Managerial Auditing Journal (2019)
Keywords: SEC, Administrative proceedings, Chinese auditors, Share price response

Economic consequences of SEC regulation pertaining to financial expert definition,
Steve A. Garner, Paul D. Hutchison and Teresa L. Conover, in Advances in accounting (2017)
Keywords: Corporate governance; Audit committee; Financial expert; SEC regulation;

Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance,
Susan B. Hughes, James F. Sander and Jillian K. Snyder, in Research in Accounting Regulation (2009)
Keywords: Critical accounting policies; Critical accounting estimates; SEC guidance; Company disclosures;

Discontinued SEC required disclosures: The value of repairs and maintenance expenses,
Bruce K. Behn, Richard Riley, Giorgio Gotti and Richard C. Brooks, in Research in Accounting Regulation (2011)
Keywords: Repairs and maintenance expenses; SEC; Mandatory disclosures; Value relevance;

A proposal for inventory adjustment using "multiple-layers SEC-CIS model",
Tomofumi Sumita, Masahito Shimazaki and Keisuke Matsuyama, in International Journal of Production Economics (2009)
Keywords: Inventory risk Communication Conceptual model Multiple-layers SEC-CIS model

Analyzing late SEC filings for differential impacts of IS and accounting issues,
Jian Cao, Thomas Calderon, Akhilesh Chandra and Li Wang, in International Journal of Accounting Information Systems (2010)
Keywords: Event study; Information system; Periodic SEC reports; Timeliness;

The SEC Disclosure Requirement and Directors¡¯ Turnover Around Stock Repurchase,
Foued Hamouda and Jamel Henchiri, in International Journal of Economics and Finance (2017)
Keywords: stock repurchase, firm performance, director¡¯s turnover, SEC rules

It's all in the name: Mutual fund name changes after SEC Rule 35d-1,
Susanne Espenlaub, Imtiaz ul Haq and Arif Khurshed, in Journal of Banking & Finance (2017)
Keywords: Mutual funds; SEC Rule 35d-1; Name changes; Fund flows;

SEC enforcement: Does forthright disclosure and cooperation really matter?,
Rebecca Files, in Journal of Accounting and Economics (2012)
Keywords: SEC enforcement actions; AAERs; Accounting restatements; Cooperation; Voluntary disclosure;

Did the SEC impact banks' loan loss reserve policies and their informativeness?,
Paul J. Beck and Ganapathi S. Narayanamoorthy, in Journal of Accounting and Economics (2013)
Keywords: Loan loss allowances; Provisions; Bank accounting; Smoothing; SEC; Regulatory intervention;

State sponsors of terrorism disclosure and SEC financial reporting oversight,
Robert Hills, Matthew Kubic and William J. Mayew, in Journal of Accounting and Economics (2021)
Keywords: Comment letters; Financial reporting oversight; Independence; SEC; Terrorism;

Bank response to SEC disclosure guidance issued during the 2007–2008 US financial crisis,
Susan B. Hughes, Amy L. Wood and Christopher Hodgdon, in Research in Accounting Regulation (2011)
Keywords: Banks; Financial disclosures; Fair value estimates; SEC guidance;

Factors associated with price reactions and analysts’ forecast revisions around SEC filings,
Theodore E. Christensen, William G. Heninger and Earl K. Stice, in Research in Accounting Regulation (2013)
Keywords: EDGAR; SEC filings; Abnormal stock returns; Analysts’ forecast revisions;

The oversight role of regulators: evidence from SEC comment letters in the IPO process,
Bing Li and Zhenbin Liu, in Review of Accounting Studies (2017)
Keywords: SEC comment letters, Disclosure, Information asymmetry, Hyping, Price formation

SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators,
James P. Naughton, Rafael Rogo, Jayanthi Sunder and Ray Zhang, in Review of Accounting Studies (2018)
Keywords: Regulatory coordination, Cross-list, Bonding, SEC, Comment letters

The effect of enforcement transparency: Evidence from SEC comment-letter reviews,
Miguel Duro, Jonas Heese and Gaizka Ormazabal, in Review of Accounting Studies (2019)
Keywords: Disclosure rules, SEC comment-letter reviews, Public enforcement

Noncompliance with SEC regulations: evidence from timely loan disclosures,
Judson Caskey, Kanyuan Huang and Daniel Saavedra, in Review of Accounting Studies (2023)
Keywords: Disclosure, Bank loans, SEC monitoring, Form 8-K, Materiality

The price effects of liquidity shocks: A study of the SEC’s tick size experiment,
Rui Albuquerque, Shiyun Song and Chen Yao, in Journal of Financial Economics (2020)
Keywords: Tick size pilot; Liquidity; Information risk; Price efficiency; News response; Investor horizon; Liquidity risk; Liquidity premium; Cost of capital; JOBS Act; SEC;

The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software,
Ajay Adhikari, Luis Betancourt and Faleh Alshameri, in Journal of International Accounting, Auditing and Taxation (2014)
Keywords: SEC IFRS Roadmap; Comment letters; CLUTO; Content analysis; Textual software;

Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters,
Pierangelo Rosati, Fabian Gogolin and Theo Lynn, in The International Journal of Accounting (TIJA) (2019)
Keywords: Audit risk, audit fees, cyber security, SEC comment letters

Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters,
Amy Hutton, Susan Shu and Xin Zheng, in Journal of Financial Economics (2022)
Keywords: Sec comment letters; Shareholder litigation; Regulatory transparency; Enforcement;

The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement,
Antonios Chantziaras, Kleopatra Koulikidou and Stergios Leventis, in Journal of International Accounting, Auditing and Taxation (2021)
Keywords: Enforcement; SEC comment letters; Textual analysis; Tone; Investor reaction;

Effect of SEC enforcement actions on forced turnover of executives: Evidence associated with SOX provisions,
Jui-Chin Chang, Huey-Lian Sun and Alex P. Tang, in International Review of Economics & Finance (2021)
Keywords: Executive turnover; SOX; The SEC'S enforcement actions; Corporate governance;

Replay-Attack Detection and Prevention Mechanism in Industry 4.0 Landscape for Secure SECS/GEM Communications,
Mahmood A. Al-Shareeda, Selvakumar Manickam, Shams A. Laghari and Ashish Jaisan, in Sustainability (2022)
Keywords: SECS/GEM communications; Industry 4.0 landscape; replay attack; detection and prevention mechanism

Evaluating the SEC Review of Commercial Banks: Evidence from Comment Letters,
Victor Valdivia, in Economics Bulletin (2010)
Keywords: Securities and Exchange Commission, SEC, Financial Reporting, Annual Reports, 10K, Commercial Banks, Banking, Regulation.

The impact of an SEC investigation on conference call participation and analysts’ forecast quality,
Antoinette L. Smith, Elio Alfonso and Robert Hogan, in Research in Accounting Regulation (2018)
Keywords: Analysts; Forecast; Conference calls participation; Reg. FD; SEC Investigation; Data Availability: The data used in this study are publicly available;

Did the SEC administrative proceedings against Chinese auditors affect audit quality?,
Guoping Liu and Jerry Sun, in Journal of International Accounting, Auditing and Taxation (2019)
Keywords: US-listed companies; Chinese auditors; SEC proceedings; Audit oversight; Audit quality;

The Pessimism Factor: SEC EDGAR Form 10-K Textual Analysis and Stock Returns,
Andreas Chouliaras, from University Library of Munich, Germany (2015)
Keywords: SEC Form 10-K, Textual Analysis, Financial Sentiment, NYSE, NASDAQ, AMEX (NYSE MKT)

Waste Identification in the Operation of Structural Engineering Companies (SEC) According to Lean Management,
Felipe Muñoz-La Rivera, Juan Carlos Vielma, Rodrigo F. Herrera and Elisa Gallardo, in Sustainability (2021)
Keywords: structural engineering companies (SECs); engineering workflows; structural design problems; lean management

The role of external regulators in mergers and acquisitions: evidence from SEC comment letters,
Tingting Liu, Tao Shu, Erin Towery and Jasmine Wang, in Review of Accounting Studies (2024)
Keywords: SEC, Comment letters, M&A, Information asymmetry, Deal completion, Offer price revision, Deal duration

Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings,
Klaus Henselmann, Elisabeth Scherr and Dominik Ditter, from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing (2012)
Keywords: Benford's Law, XBRL, interactive data, SEC filings, financial statement analysis, forensic investing, Benford'sches Gesetz, SEC Veröffentlichungen, Bilanzanalyse, Bilanzfälschung

La commission de contrôle des marchés dans la normalisation comptable: comparaison entre la COB et la SEC,
Philippe Dessertine, in ACCRA (1997)
Keywords: standardization of accounting, financial information, COB, SEC, international accounting harmonization

The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions,
Hrishikesh Desai and Michael Davern, in Meditari Accountancy Research (2024)
Keywords: Non-GAAP, SEC guidance, Informativeness, Opportunism, Judgment, Decision-making, Uncertainty, Epistemic motivation, Process accountability, G38, M40, M41, M48

Research Methods of Main Parameter Sensitivity Differences in China’s Dynamic Oil and Gas Reserve Estimation under SEC Standards,
Qirong Qin, Lin Liu and Xuefeng Pan, in Energies (2022)
Keywords: SEC oil and gas reserve; SEC oil and gas reserve value; SEC reserve parameter sensitivity differences; parameter linkage adjustment rules; function calculus method; Arps production decline curve method; net present value method; initial production; oil price

Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings,
Klaus Henselmann, Elisabeth Scherr and Dominik Ditter, from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing (2013)
Keywords: Benford'sches Gesetz, Ziffernanalyse, XBRL, Interactive Data, SEC Veröffentlichungen, Bilanzanalyse, Bilanzfälschung, Benford's Law, Digit Analysis, XBRL, Interactive Data, SEC filings, Financial Statement Analysis, Forensic Accounting

The power of the US SEC whistleblower programme: What compliance and regulatory professionals should know,
Sean X. Mckessy, in Journal of Financial Compliance (2020)
Keywords: SEC whistleblower programme, internal compliance, Dodd-Frank whistleblower, Sarbanes–Oxley whistle-blower, whistleblower protection

The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers,
Giorgio Gotti and Stacy Mastrolia, in The International Journal of Accounting (2012)
Keywords: Exemption; 1934 Exchange Act; Rule 12g3-2(b); Earnings quality; SEC; Foreign private issuers;

Institutional Investors, Annual Reports, Textual Analysis and Stock Returns: Evidence from SEC EDGAR 10-K and 13-F Forms,
Andreas Chouliaras, from University Library of Munich, Germany (2015)
Keywords: SEC, EDGAR, Form 13-F, Form 10-K, Textual Analysis, NYSE, NASDAQ, AMEX (NYSE MKT)

Making cents of tick sizes: The effect of the 2016 U.S. SEC tick size pilot on limit order book liquidity,
Todd Griffith and Brian S. Roseman, in Journal of Banking & Finance (2019)
Keywords: SEC tick size pilot; Limit order book; Resilience; Round-trip trade;

SEC FORM 10K/10Q REPORTS AND ANNUAL-REPORTS TO SHAREHOLDERS - REPORTING LAGS AND SQUARED MARKET MODEL PREDICTION ERRORS,
Pd Easton and Me Zmijewski, in Journal of Accounting Research (1993)
Keywords: Reporting lags, Squared market model prediction errors, Information content, SEC Filings

Explanatory Factors of Burnout in a Sample of Workers with Disabilities from the Special Employment Centres (SEC) of the Amica Association, Spain,
Isabel Gutierrez-Martínez, Josefa González-Santos, Paula Rodríguez-Fernández, Alfredo Jiménez-Eguizábal, Jose Antonio del Barrio-del Campo and Jerónimo J. González-Bernal, in IJERPH (2021)
Keywords: work-related stress; burnout; emotional exhaustion; cynicism; personal efficacy; disabilities; Special Employment Centres SEC

Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases,
Daniella Juric, Brendan O’Connell, Michaela Rankin and Jacqueline Birt, in Journal of Business Ethics (2018)
Keywords: Accounting and auditing enforcement releases (AAERs), CPAs, Institutional theory, SEC litigation, Corporate fraud

Research on Vertical SEC Centrifugal Pump Multi-Fault Diagnosis Based on WPT–SVM,
Rongsheng Zhu, Yunpeng Li, Qian Huang, Sihan Li, Xinyu Zhang, Huairui Li and Qiang Fu, in Energies (2023)
Keywords: SEC pump; vertical centrifugal pump; fault diagnosis; wavelet packet decomposition; frequency domain features; support vector machine

Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program,
Ole-Kristian Hope and Junhao Liu, in Review of Accounting Studies (2023)
Keywords: Stock liquidity, Voluntary disclosure, Management guidance, Management earnings forecasts, SEC tick size pilot program

Product market competition and disclosure deficiencies in different mandatory filing types: Evidence from SEC comment letters,
Jae Hwan Ahn and Hanyong Chung, in Research in International Business and Finance (2025)
Keywords: Product market competition; Proprietary cost; SEC comment letters; Mandatory disclosure; Disclosure deficiency;

Public and Private Information: Firm Disclosure, SEC Letters, and the JOBS Act,
Sumit Agarwal, Sudip Gupta and Ryan Israelsen, in Quarterly Journal of Finance (QJF) (2022)
Keywords: Mandatory disclosure, voluntary disclosure, SEC, comment letters, information asymmetry, IPO, JOBS Act, underpricing, textual analysis, topic models, public information, private information, hard information, soft information

Computing Skills in the Market Risk Management in the G-Sec Portfolio by the Banks in India,
Rituparna Das, from University Library of Munich, Germany (2009)
Keywords: Value at Risk, Fixed Income, G-Sec, Modified Duration, Capital Charge, Vertical Disallowance, Horizontal Disallowance, Portfolio, Zero Coupon, Term Structure, Yield Curve, YTM, Nelson-Siegel, CCIL, RBI

Private property and the modern corporation in the third millennium: Google's SOS to the SEC,
Abraham J. Briloff and Leonore A. Briloff, in International Journal of Economics and Accounting (2010)
Keywords: Google; Securities and Exchange Commission; SEC; intangibles; Berle and Means; intellectual property; information; private property; internet; world wide web; www; executives; corporate management; shareholders; corporations.

Process synthesis and analysis for catalytic conversion of lignocellulosic biomass to fuels: Separate conversion of cellulose and hemicellulose using 2-sec-butylphenol (SBP) solvent,
Jaewon Byun and Jeehoon Han, in Applied Energy (2016)
Keywords: Biofuels; 2-sec-butylphenol; Levulinic acid; γ-valerolactone; Process design; Technoeconomic evaluation;

An overview of online stock trading: history, characteristics, opportunities, challenges and the impact of the SEC regulation reform on trading structure,
Haroun Alryalat, Yogesh Kumar Dwivedi, Jasna Kuljis, Ray J. Paul and Mahmood Shah, in International Journal of Business Information Systems (2007)
Keywords: online trading; stock trading; electronic communications networks; ECNs; impact; Securities and Exchange Commission; SEC regulation; trading structures; regulation reform; information systems.

Specific Energy Consumption/Use (SEC) in Energy Management for Improving Energy Efficiency in Industry: Meaning, Usage and Differences,
Akvile Lawrence, Patrik Thollander, Mariana Andrei and Magnus Karlsson, in Energies (2019)
Keywords: specific energy consumption; specific energy use; specific energy; SEC; energy management; energy efficiency; industry; energy use; manufacturing

How audit fees are affected by a client under SEC investigation,
Winifred D. Scott and Willie E. Gist, in International Journal of Accounting, Auditing and Performance Evaluation (2014)
Keywords: SEC investigations; regulatory agencies; business risk; engagement risk; cost consequence; audit risk; audit fees; monitoring costs; auditing; audit costs; Securities and Exchange Commission; USA; United States; client management; fee-related incentives; financial statements.

Experimental study of energy performance of grooved feed and grooved plasticating single screw extrusion processes in terms of SEC, theoretical maximum energy efficiency and relative energy efficiency,
Omar Estrada, Juan Carlos Ortiz, Alexander Hernández, Iván López, Farid Chejne and María del Pilar Noriega, in Energy (2020)
Keywords: Polymer extrusion; Specific energy consumption (SEC); Energy efficiency; Grooved feed extrusion (GFE); Grooved plasticating extrusion (GPE); Energy in polymer processing;

The NYSE and the SEC,
John H. Wood, from Palgrave Macmillan (2020)

Does the Public Disclosure of the SEC’s Oversight Actions Matter?,
Gaizka Ormazabal, Miguel Duro and Jonas Heese, from C.E.P.R. Discussion Papers (2017)
Keywords: Disclosure rules; Sec comment letters; Sec oversight

Heterogeneous effects of the SEC’s Securities Offering Reform,
Danial Hemmings, Lynn Hodgkinson and Qingwei Wang, in Economics Letters (2018)
Keywords: Securities Offering Reform; Seasoned Equity Offerings; Idiosyncratic volatility; Market conditioning;

SAME SONG, SAME DANCE: EVIDENCE OF PATTERNS IN SECURITIES AND EXCHANGE COMMISSION FUNDING,
William E. Bealing and Edward Pitingolo, in Review of Business and Finance Studies (2015)
Keywords: SEC, Institutional Theory, Regulation

Banks Versus FinTech: At Last, it's Official,
Sinziana Bunea, Benjamin Kogan and David Stolin, in Journal of Financial Transformation (2016)
Keywords: fintech; banking; SEC

The FASB, the SEC, and R&D,
Bertrand Horwitz and Richard Kolodny, in Bell Journal of Economics (1981)

Evaluating the boundaries of SEC regulation,
Janet Smith, in Journal of Corporate Finance (2007)

The SEC and Improving Sustainability Reporting,
Keith Higgins, John White, Alan Beller and Mary Schapiro, in Journal of Applied Corporate Finance (2017)