Do More Transparent Corporate Actions Following a Restatement Influence the SEC's Decision to Issue an Enforcement Action?

Do More Transparent Corporate Actions Following a Restatement Influence the SEC's Decision to Issue an Enforcement Action?

This study examines whether corporate transparency about a restatement influences the Securities and Exchange Commission's (SEC) decision to issue an enforcement action. I consider corporate transparency to be higher when firms initiate an independent investigation into the restatement, display...

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Bibliographic Details
Main Author: Files, Rebecca Lynn
Other Authors: Swanson, Edward P.
Format: Others
Language:en_US
Published: 2010
Subjects:
SEC enforcement action
accounting restatement
transparency
voluntary disclosure
press release prominence
AAER
investigation
Online Access:http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-836

Internet

http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-836

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