Do SEC reviews of corporate filings improve the information environment?

• Main Author: Qiang, Wei
• Other Authors: Clive Steven Lennox
• Format: Theses and Dissertations
• Language: English
• Published: 2016
• Subjects: DRNTU::Business::Accounting::Disclosure; DRNTU::Business::Finance::Capital market
• Online Access: http://hdl.handle.net/10356/65923
• Institution: Nanyang Technological University

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...