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Advanced Search Results For "UNITED States. Securities & Exchange Commission"

1 - 10 of 66,976 results for
 "UNITED States. Securities & Exchange Commission"
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Analyst Following and Forecast Accuracy After Eliminating the 20-F Reconciliation Between IFRS and U.S. GAAP.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Oct2022, Vol. 37 Issue 4, p806-828. 23p. 7 Charts.

Authors:

Abstract: In 2007, the U.S. Securities and Exchange Commission (SEC) decided to allow foreign private issuers to file financial statements prepared according to International Financial Reporting Standards (IFRS) without reconciliation to U.S. Generally Accepted ...

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MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk: Evidence From Restatements.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jan2023, Vol. 38 Issue 1, p104-129. 26p. 8 Charts.

Authors:

Abstract: In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting policies (CAPs) and how investors react to restatements of areas previously disclosed as CAPs. Through CAPs, management annually dis...

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Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p1905-1948. 44p.

Abstract: RÉSUMÉ: Détecter la fraude financière: le rôle du conseil d'administration et des conseillers externes dans la conduite d'enquêtes internes indépendantes Bien que les entreprises soient encouragées par la SEC et le ministère de la Justice à mener des e...

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The Effects of Accounting Expertise of Board Committees on the Short- and Long-Term Consequences of Financial Restatements.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p603-632. 30p. 1 Diagram, 5 Charts.

Abstract: Using financial restatements as the contextual setting, we examine whether the accounting expertise of board committees affects the consequences of financial reporting quality. We analyze both short-term consequences—stock market reactions surrounding ...

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The SEC Filing Review Process: A Survey and Future Research Opportunities*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p1653-1688. 36p.

Abstract: RÉSUMÉ: Le processus de révision des déclarations par la SEC : une étude et des possibilités de recherches futures Dans le cadre de son objectif de surveiller et d'améliorer la qualité de l'information mise à la disposition des investisseurs, la SEC ré...

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SEC Proposes Rules to Fix Rule 10b5-1 Trading Plans.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. May2022, Vol. 76 Issue 3, p27-33. 7p.

Abstract: In the context of employers with publicly traded stock, Rule 10b5-1 executive-trading plans can help employers and executives make the most of equity-compensation programs, while safely navigating the regulatory challenges. These written plans allow ex...

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Styles of Regulators: Evidence from the SEC's Comment Letters†.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Jun2022, Vol. 39 Issue 2, p789-825. 37p.

Abstract: RÉSUMÉ: Styles des responsables de la réglementation : données probantes tirées des lettres de commentaires de la SEC Nous vérifions si les personnes responsables de la réglementation des valeurs mobilières affichent des styles personnels dans le cadre...

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Getting strategy wrong-and how to do it right instead.

Publication Type: Periodical

Source(s): McKinsey Quarterly. 2022, Issue 2, p1-8. 8p.

Abstract: With strategy seemingly addressed by the strategy commitment, the company's strategy retreat centered on what executives saw as the real work-the setting of financial-performance targets. The company changed its name to S&P Global and focused exclusive...

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Dip Back Into the Bond Market.

Publication Type: Periodical

Source(s): Kiplinger's Personal Finance. Sep2022, Vol. 76 Issue 9, p30-32. 3p. 1 Chart, 1 Cartoon or Caricature.

Authors:

Abstract: The fund delivers a tax-equivalent yield of 4.44% for an investor in the highest federal tax bracket of 37% (not including surcharges), or a 3.68% tax-equivalent yield for taxpayers in the 24% bracket. HIGH-YIELD BONDS Investors willing to take on more...

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Patterns of Insider Trading: It Is Not All Black and White.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Oct2021, Vol. 36 Issue 4, p695-722. 28p. 10 Charts, 3 Graphs.

Abstract: The regular pattern of quarterly earnings announcements sets up a predictable pattern of information asymmetry in the market. Both regulatory restrictions and voluntary corporate restrictions direct trading to low information asymmetry periods. To unde...

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