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Textual Classification of SEC Comment Letters · Study

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ArticleTextual Classification of SEC Comment Letters

James P. Ryans2014

OA

Articlegreen2014

Textual Classification of SEC Comment Letters

171 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Financial Distress and Bankruptcy Prediction Financial Reporting and XBRL

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 171 citations exist upstream.

References

1997On Persistence in Mutual Fund Performance 1995Detecting Earnings Management.1968An Empirical Evaluation of Accounting Income Numbers 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market 2012Detecting Earnings Management 2005The market pricing of accruals quality 2008Annual report readability, current earnings, and earnings persistence

Cited by

2016The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters 2016U.S. Audit Partner Rotations 2020Information Revealed through the Regulatory Process: Interactions between the SEC and Companies ahead of Their IPO 2017The oversight role of regulators: evidence from SEC comment letters in the IPO process 2019The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes 2017Using the EDGAR Log File Data Set 2020Tick Size and Financial Reporting Quality in Small-Cap Firms: Evidence from a Natural Experiment 2017Proactive Financial Reporting Enforcement and Shareholder Wealth

Details

Year2014

Typearticle

Published2014-01-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations171

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1007/s11142-020-09565-6

openalex_workW3126010905

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