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Published in 2019 at "Contemporary Accounting Research"
DOI: 10.1111/1911-3846.12458
Abstract: To gain unique insights into the materiality judgments of financial statement preparers, we examine firms’ responses to SEC comment letters that inquire about accounting error materiality. We document that preparers typically use multiple quantitative benchmarks…
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Keywords:
sec comment;
comment;
materiality accounting;
comment letters ... See more keywords
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Published in 2019 at "Accounting Horizons"
DOI: 10.2308/horizons-16-134
Abstract: This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases...
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Keywords:
sec comment;
gaap measures;
comment letters;
firms use ... See more keywords
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Published in 2023 at "Journal of International Accounting Research"
DOI: 10.2308/jiar-2021-064
Abstract: This paper investigates how communications between regulators and firms through comment letters affect the outcomes of large mergers and acquisitions (M&As) in China. Unlike the U.S. Securities and Exchange Commission (SEC), which uses comment letters…
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Keywords:
comment letters;
time comment;
controlling shareholders;
real time ... See more keywords