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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| Format: | Theses and Dissertations |
| Language: | English |
| Published: |
2016
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| Online Access: | http://hdl.handle.net/10356/65923 |
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| Institution: | Nanyang Technological University |
| Language: | English |