Styles of regulators : evidence from the sec comment letters

• المؤلف الرئيسي: Do, Thuc Truc
• مؤلفون آخرون: Zhang Huai
• التنسيق: Theses and Dissertations
• اللغة: English
• منشور في: 2018
• الموضوعات: DRNTU::Business::Law::Accounting
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/73160
• المؤسسة: Nanyang Technological University

Security regulations are enforced by the SEC staff. Conceptually, the regulations shall be enforced uniformly despite enforcers’ personal differences. I offer evidence to the contrary. Using the setting of SEC filing review process, I find that SEC staff members exhibit personal “styles” in their re...