Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters

Author:

Koulikidou Kleopatra,Chantziaras AntoniosORCID,Dedoulis Emmanouil,Leventis Stergios

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference106 articles.

1. Major shareholders’ trust and market risk: Substituting weak institutions with trust;Abdelsalam;Journal of Corporate Finance,2021

2. The SEC's proposed IFRS roadmap: An analysis of comment letters using content analysis and textual software;Adhikari;Journal of International Accounting, Auditing and Taxation,2014

3. Aguilar, L. A. (2015). Preparing for the regulatory challenges of the 21st century. Washington, DC: US SEC. Retrieved from http://www.sec.gov/news/speech/preparing-for-regulatory-challenges-of-21st-century.html. Accessed February 28, 2022.

4. Audit committee financial expertise and earnings management: The role of status;Badolato;Journal of Accounting and Economics,2014

5. International GAAP differences: The impact on foreign analysts;Bae;The Accounting Review,2008

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