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Accounting + Oversight
Accounting Estimates
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Results: 23

When Does Forecasting GAAP Earnings Entail Unreasonable Effort?
2020-06-24
Authors

Henry Laurion (Leeds School of Business, University of Colorado) Richard Sloan (Marshall School of Business, University of Southern California)

Topics
Corporate + Legal SEC Comment Letters
Ongoing SEC Disclosures by Foreign Firms
2020-05-21
Authors

Audra L. Boone (Texas Christian University, M.J. Neeley School of Business) Kathryn M. Schumann (U.S. Securities and Exchange Commission) Joshua T. White (Vanderbilt University - Finance)

Topics
SEC Comment Letters
Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-05-19
Authors

Jaehan Ahn (Northeastern University, Accounting Group) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group)

Topics
Financial Restatements SEC Comment Letters
State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight
2020-04-10
Authors

Robert Hills (Smeal College of Business, Pennsylvania State University) Matthew Kubic (Fuqua School of Business, Duke University) William J. Mayew (Fuqua School of Business, Duke University)

Topics
SEC Comment Letters
SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses
2019-11-19
Authors

Koren M Jo (Hong Kong Polytechnic University) Shuo Yang (Hong Kong Polytechnic University)

Topics
SEC Comment Letters
The SEC Filing Review Process: Insights from Accounting Research
2019-11-01
Authors

Lauren M. Cunningham (University of Tennessee - Haslam College of Business) Jacob Justus Leidner (University of Wurzburg)

Topics
SEC Comment Letters
Evidence of Non-Compliance and Strategic Behavior on Tax Rates Applied to Non-GAAP Exclusion Items
2019-07-29
Authors

Novia (Xi) Chen (University of Houston - Department of Accountancy & Taxation) Peng-Chia Chiu (The Chinese University of Hong Kong (CUHK)) Terry J. Shevlin (University of California-Irvine) Jiani Wang (University of International Business and Economics)

Topics
SEC Comment Letters
The Persistence and Pricing of Changes in Multinational Firms' Foreign Cash Holdings
2019-05-14
Authors

Novia (Xi) Chen (University of Houston - Department of Accountancy & Taxation) Peng-Chia Chiu (The Chinese University of Hong Kong (CUHK)) Terry J. Shevlin (University of California-Irvine)

Topics
SEC Comment Letters
A Measure of Financial Statement Similarity
2019-05-07
Authors

Stephen V. Brown (University of Connecticut) Guang Ma (NUS Business School- National University of Singapore) Jennifer Wu Tucker (Fisher School of Accounting- University of Florida)

Topics
SEC Comment Letters
More Lemons, More Disclosure? The JOBS Act and Voluntary IPO Disclosure of Internal Controls
2018-12-22
Authors

Emily Jing Wang (School of Business and Management- The Hong Kong University of Science and Technology)

Topics
Auditor Changes Financial Restatements SEC Comment Letters