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Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement
7 references·1 citing·40 second hop
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this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2013Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation331 cited
  • 2013External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC115 cited
  • 2015Comment Letter Frequency and CFO Turnover42 cited
  • 2013Characteristics of Accounting Standards and SEC Review Comments41 cited

Cited by

  • 2017A Study of the Relationship between a Going Concern Opinion and Its Financial Distress Metrics16 cited

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