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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 LettersCompanies’ 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 LettersThe 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 LettersComplexity 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 LettersCheap 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 LettersNot 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 LettersInnovations 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 LettersThe 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 LettersSEC 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 LettersDid 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)