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Accounting Estimates
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SEC Comment Letters
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2005

Results: 42

SEC review of non-GAAP comment letters in family firms
2022-06-30
Authors

Samer Khalil, Denise O'Shaughnessy, Ian Twardus

Topics
Corporate + Legal SEC Comment Letters
View Paper
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
2022-05-16
Authors

Shannon Chen, Matthew Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia

Topics
Audit + Compliance Corporate + Legal Internal Controls (ICFR - SOX 404) SEC Comment Letters
View Paper
The Decision-Usefulness of ASC 606 Revenue Disaggregation
2022-05-07
Authors

Lisa A. Hinson, Gabriel Pundrich, Mark Zakota

Topics
Corporate + Legal Revenue Recognition SEC Comment Letters
View Paper
Complexity of CEO Compensation Packages
2022-04-25
Authors

Ana M. Albuquerque, Mary Ellen Carter, Zhe (Michael) Guo, Luann J. Lynch

Topics
Corporate + Legal SEC Comment Letters
View Paper
Cheap Stock Options: Antecedents and Outcomes
2022-04-20
Authors

Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz, Jeremy Michels

Topics
Corporate + Legal Initial Public Offerings (IPO) SEC Comment Letters
View Paper
Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers
2022-04-20
Authors

Jaewoo Kim, Seyoung Park, Kyle Peterson, Ryan J. Wilson

Topics
Audit + Compliance Corporate + Legal Financial Restatements Internal Controls (ICFR - SOX 404) SEC Comment Letters
View Paper
Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors

Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
View Paper
The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality
2022-04-06
Authors

Daniel A. Bens, Cai Chen, Peter R. Joos

Topics
Audit + Compliance Audit Fees Corporate + Legal SEC Comment Letters
View Paper
SEC Compensation-related Comment Letters and Excess CEO Compensation
2022-03-29
Authors

WEIXIAO WANG, Lijuan Zhang, Mark David Wilson, Tejshree Kala

Topics
Corporate + Legal SEC Comment Letters
View Paper
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors

Oliver Binz (INSEAD) Robert Hills (Pennsylvania State University) Matthew Kubic (University of Texas at Austin)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
View Paper