On the public citation graph

Styles of regulators : evidence from the sec comment letters

0 signed · 75 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.

Claim with ORCID

Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.

See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/smj.4250120502openalex-snapshot

Strategic decision models: Integrating different perspectives

inferredcites →https://doi.org/10.1007/s11142-017-9406-2openalex-snapshot

The oversight role of regulators: evidence from SEC comment letters in the IPO process

inferredcites →https://doi.org/10.1016/0165-4101(94)90008-6openalex-snapshot

Debt covenant violation and manipulation of accruals

inferredcites →https://doi.org/10.1016/j.evolhumbehav.2013.03.005openalex-snapshot

Telling facial metrics: facial width is associated with testosterone levels in men

inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot

Performance matched discretionary accrual measures

inferredcites →https://doi.org/10.1016/j.jacceco.2007.05.002openalex-snapshot

Audit effort and earnings management

inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.003openalex-snapshot

Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions

inferredcites →https://doi.org/10.1016/j.jacceco.2010.07.001openalex-snapshot

The valuation impact of reconciling pro forma earnings to GAAP earnings

inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-snapshot

Understanding earnings quality: A review of the proxies, their determinants and their consequences

inferredcites →https://doi.org/10.1016/j.jacceco.2011.01.004openalex-snapshot

Do the SEC's enforcement preferences affect corporate misconduct?

inferredcites →https://doi.org/10.1016/j.jacceco.2011.08.003openalex-snapshot

Capital market consequences of managers' voluntary disclosure styles

inferredcites →https://doi.org/10.1016/j.jacceco.2014.04.004openalex-snapshot

Political connections and SEC enforcement

inferredcites →https://doi.org/10.1016/j.jacceco.2015.07.010openalex-snapshot

The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation

inferredcites →https://doi.org/10.1016/j.jacceco.2017.04.001openalex-snapshot

Languages and Earnings Management

inferredcites →https://doi.org/10.1016/j.jacceco.2017.06.002openalex-snapshot

Is the SEC Captured? Evidence from Comment-Letter Reviews

inferredcites →https://doi.org/10.1016/j.jcorpfin.2006.11.001openalex-snapshot

SEC Regulation Fair Disclosure, information, and the cost of capital

inferredcites →https://doi.org/10.1016/j.jcorpfin.2006.11.003openalex-snapshot

The impact of regulation Fair Disclosure on investors' prior information quality — Evidence from an analysis of changes in trading volume and stock price reactions to earnings announcements

inferredcites →https://doi.org/10.1016/j.jempfin.2023.101435openalex-snapshot

The role of human capital: Evidence from corporate innovation

inferredcites →https://doi.org/10.1016/j.jfineco.2012.12.005openalex-snapshot

Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?

inferredcites →https://doi.org/10.1016/s0165-4101(02)00098-8openalex-snapshot

An empirical analysis of analysts’ cash flow forecasts

inferredcites →https://doi.org/10.1016/s0165-4101(97)00004-9openalex-snapshot

Smoothing income in anticipation of future earnings

inferredcites →https://doi.org/10.1016/s0304-405x(98)00032-4openalex-snapshot

Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim…

inferredcites →https://doi.org/10.1016/s1574-0722(07)00113-8openalex-snapshot

Chapter 113 Men, Women and Risk Aversion: Experimental Evidence

inferredcites →https://doi.org/10.1016/s1574-0730(07)01006-7openalex-snapshot

Chapter 6 The Theory of Public Enforcement of Law

inferredcites →https://doi.org/10.1017/s0022109000003045openalex-snapshot

The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry

inferredcites →https://doi.org/10.1093/oso/9780198913146.003.0013openalex-snapshot

Code for Crown Prosecutors

inferredcites →https://doi.org/10.1093/qje/qjq004openalex-snapshot

Depression Babies: Do Macroeconomic Experiences Affect Risk Taking?*

inferredcites →https://doi.org/10.1093/rfs/hhr076openalex-snapshot

Managerial Attributes and Executive Compensation

inferredcites →https://doi.org/10.1093/rfs/hhs131openalex-snapshot

Managers with and without Style: Evidence Using Exogenous Variation

inferredcites →https://doi.org/10.1111/1468-0262.00020openalex-snapshot

High Wage Workers and High Wage Firms

inferredcites →https://doi.org/10.1111/1475-679x.12065openalex-snapshot

Masculinity, Testosterone, and Financial Misreporting

inferredcites →https://doi.org/10.1111/1475-679x.12094openalex-snapshot

A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

inferredcites →https://doi.org/10.1111/1475-679x.12123openalex-snapshot

Textual Analysis in Accounting and Finance: A Survey

inferredcites →https://doi.org/10.1111/1911-3846.12297openalex-snapshot

Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

inferredcites →https://doi.org/10.1111/1911-3846.12414openalex-snapshot

The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure

inferredcites →https://doi.org/10.1111/1911-3846.12546openalex-snapshot

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

inferredcites →https://doi.org/10.1111/j.1465-7295.1998.tb01740.xopenalex-snapshot

ARE WOMEN MORE RISK AVERSE?

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00287.xopenalex-snapshot

International Accounting Standards and Accounting Quality

inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00362.xopenalex-snapshot

Self‐Selection and the Forecasting Abilities of Female Equity Analysts

inferredcites →https://doi.org/10.1111/j.1540-6261.1968.tb00843.xopenalex-snapshot

FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY

inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01041.xopenalex-snapshot

Predicting Material Accounting Misstatements*

inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01097.xopenalex-snapshot

Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*

inferredcites →https://doi.org/10.1111/jbfa.12012openalex-snapshot

Managers: Their Effects on Accruals and Firm Policies

inferredcites →https://doi.org/10.1111/jofi.12162openalex-snapshot

Measuring Readability in Financial Disclosures

inferredcites →https://doi.org/10.1111/jofi.12249openalex-snapshot

Is a VC Partnership Greater Than the Sum of Its Partners?

inferredcites →https://doi.org/10.1111/jofi.12369openalex-snapshot

Short Selling and Earnings Management: A Controlled Experiment

inferredcites →https://doi.org/10.1162/003355303322552775openalex-snapshot

Managing with Style: The Effect of Managers on Firm Policies

inferredcites →https://doi.org/10.1162/jeea.2009.7.2-3.649openalex-snapshot

Gender Differences in Risk Aversion and Ambiguity Aversion

inferredcites →https://doi.org/10.1257/aer.103.2.690openalex-snapshot

The Effect of Language on Economic Behavior: Evidence from Savings Rates, Health Behaviors, and Retirement Assets

inferredcites →https://doi.org/10.1506/wbf9-y69x-l4dx-jmv1openalex-snapshot

The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*

inferredcites →https://doi.org/10.1525/sp.1971.19.2.03a00100openalex-snapshot

The Military Socialization of University Students

inferredcites →https://doi.org/10.2139/ssrn.2865175openalex-snapshot

Do Loan Officers Impact Lending Decisions? Evidence from the Corporate Loan Market

inferredcites →https://doi.org/10.2307/1338645openalex-snapshot

Legal Norm and Discretion in the Police and Sentencing Processes

inferredcites →https://doi.org/10.2307/2094020openalex-snapshot

Leadership and Organizational Performance: A Study of Large Corporations

inferredcites →https://doi.org/10.2307/2095567openalex-snapshot

Structural Inertia and Organizational Change

inferredcites →https://doi.org/10.2307/259414openalex-snapshot

Strategic Leadership: Top Executives and Their Effects on Organizations

inferredcites →https://doi.org/10.2307/786219openalex-snapshot

Uniform Interstate Enforcement of Vested Rights

inferredcites →https://doi.org/10.2308/acch.2005.19.3.123openalex-snapshot

The Financial Expertise of CFOs and Accounting Restatements

inferredcites →https://doi.org/10.2308/acch.2010.24.1.25openalex-snapshot

CFO Gender and Accruals Quality

inferredcites →https://doi.org/10.2308/accr-50536openalex-snapshot

Do Individual Auditors Affect Audit Quality? Evidence from Archival Data

inferredcites →https://doi.org/10.2308/accr-50538openalex-snapshot

Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation

inferredcites →https://doi.org/10.2308/accr-51232openalex-snapshot

SEC Comment Letters and Insider Sales

inferredcites →https://doi.org/10.2308/accr-51248openalex-snapshot

The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates

inferredcites →https://doi.org/10.2308/accr-51433openalex-snapshot

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

inferredcites →https://doi.org/10.2308/accr.2003.78.1.1openalex-snapshot

Regulation FD and the Financial Information Environment: Early Evidence

inferredcites →https://doi.org/10.2308/accr.2007.82.5.1141openalex-snapshot

Accruals Quality and Internal Control over Financial Reporting

inferredcites →https://doi.org/10.2308/accr.2009.84.2.383openalex-snapshot

The Performance of Analysts with a CFA® Designation: The Role of Human-Capital and Signaling Theories

inferredcites →https://doi.org/10.2308/accr.2010.85.4.1131openalex-snapshot

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot

The Effects of Executives on Corporate Tax Avoidance

inferredcites →https://doi.org/10.2308/atax-50819openalex-snapshot

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

inferredcites →https://doi.org/10.2308/jmar-52030openalex-snapshot

Critique on the “Manager Effects” Research and Implications for Management Accounting Research

inferredcites →https://doi.org/10.2469/dig.v34.n4.1553openalex-snapshot

The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry

inferredcites →https://doi.org/10.3386/w19120openalex-snapshot

Is a VC Partnership Greater than the Sum of its Partners?

inferredcites →https://doi.org/10.5465/amr.1984.4277628openalex-snapshot

Upper Echelons: The Organization as a Reflection of Its Top Managers

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3494830openalex-extracted

The SEC Filing Review Process: Insights from Accounting Research

Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.