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Characteristics of Accounting Standards and SEC Review Comments

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References

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2012

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Principles-Based Standards and Earnings Attributes

84 cited

2008A positive theory of flexibility in accounting standards83 cited

Cited by

2019The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management39 cited
2022Securities and Exchange Commission Regulation and Non-GAAP Income Statements35 cited
2014The Development of Reporting Norms without Explicit Guidance: An Example from Accounting for Gift Cards22 cited
2017Information Environment Consequences of SEC Non-GAAP Comment Letters20 cited
2016Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement19 cited
2022Comment letters and stock price synchronicity: evidence from China18 cited
2022Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters18 cited
2022Interactive information disclosure and non-penalty regulatory review risk16 cited
2023The effect of disclosure committees on non-GAAP reporting quality13 cited