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The SEC's September spike: Regulatory inconsistency within the fiscal year · Study

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ArticleThe SEC's September spike: Regulatory inconsistency within the fiscal year

Dain C. Donelson2023

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Articlegreen2023

The SEC's September spike: Regulatory inconsistency within the fiscal year

Dain C. Donelson · Matthew Kubic · Sara Toynbee

22 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Regulation and Compliance Studies Securities Regulation and Market Practices

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References

1968Crime and Punishment: An Economic Approach 2016Measuring Economic Policy Uncertainty*1971The Theory of Economic Regulation 1976Toward a More General Theory of Regulation 1997Earnings management to avoid earnings decreases and losses 1999Doing It Now or Later 1974Law Enforcement, Malfeasance, and Compensation of Enforcers 2011Predicting Material Accounting Misstatements*

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Details

Year2023

Typearticle

Published2023-08-12

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations22

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2023.101636

openalex_workW4385782002

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