An Investigation of the Effectiveness of the Division of Corporate Finance as a Monitor of Financial Reporting
This study uses the Securities and Exchange Commissionâ s (SEC) comment letters to investigate the SECâ s role as a monitor of financial reporting. I examine whether the SEC effectively comments on firms with poor disclosure quality. I utilize forward earnings response coefficients (FERC) as a mea...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Published: |
Virginia Tech
2014
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10919/40437 http://scholar.lib.vt.edu/theses/available/etd-12212011-170804/ |