Do SEC reviews of corporate filings improve the information environment?

This paper examines how investors perceive the SEC review process for corporate filings. During the course of a review, the SEC staff can issue letters requesting that a company amend a previously-issued filing or include more information in its future filing. If SEC comment letters provide useful i...

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Bibliographic Details
Main Author: Qiang, Wei
Other Authors: Clive Steven Lennox
Format: Theses and Dissertations
Language:English
Published: 2016
Subjects:
Online Access:http://hdl.handle.net/10356/65923
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Institution: Nanyang Technological University
Language: English