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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| Format: | Others |
| Language: | en_US |
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2010
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| Online Access: | http://hdl.handle.net/1969.1/ETD-TAMU-2009-08-836 |