Download or read book Is the Character of SEC Comment Letters Relevant to Recipients written by Jordan Rippy and published by . This book was released on 2017 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prior research has provided mixed results regarding changes in firm behavior in response to comment letters from the Securities and Exchange Commission (SEC) (Johnston and Petacchi 2016; Kubick, Mayberry, Omer, and Lynch 2016; Robinson, Xue, and Yu 2011; Wang 2016). This study documents that comment letters come in two main categories: accounting-focused letters and disclosure-focused letters. I examine whether the character of comment letters (accounting versus disclosure) impacts a firm's response to comment letters questioning the allowance for doubtful accounts (AFDA). I find that firms with abnormal accruals in the AFDA are more likely to receive an accounting-focused comment letter and these firms are also more likely to constrain AFDA-related earnings management behaviors in the period after comment letter resolution. Disclosure-focused comment letters exhibit no such patterns. The results of this study suggest (1) the lack of consistent findings in prior research may be partially attributable to homogenously classifying dissimilar comment letters and (2) the SEC filing review and comment letter process may be an effective tool in monitoring and constraining earnings management behaviors.

Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 2003 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Download or read book The SEC Speaks in written by and published by . This book was released on 2005 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Register written by and published by . This book was released on 2013-11 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Light from Ancient Letters written by John Lee White and published by Augsburg Fortress Publishing. This book was released on 1986 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: With this collection of ancient Greek letters--written on papyrus and discovered in Egypt--John L. White provides a "comparative body of texts for studying the style of early Christian letters in the New Testament and the early church fathers." He seeks, as well, to contribute to an understanding of socio-political and economic factors within Greco-Roman Egypt and to illuminate broad environmental factors that help in understanding both Judaism and Christianity in the Greco-Roman period.

Download or read book Congressional Record Index written by and published by . This book was released on 1997 with total page 1412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes history of bills and resolutions.

Download or read book The Sense of an Ending written by Julian Barnes and published by Vintage. This book was released on 2011-10-05 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: BOOKER PRIZE WINNER • NATIONAL BESTSELLER • A novel that follows a middle-aged man as he contends with a past he never much thought about—until his closest childhood friends return with a vengeance: one of them from the grave, another maddeningly present. A novel so compelling that it begs to be read in a single setting, The Sense of an Ending has the psychological and emotional depth and sophistication of Henry James at his best, and is a stunning achievement in Julian Barnes's oeuvre. Tony Webster thought he left his past behind as he built a life for himself, and his career has provided him with a secure retirement and an amicable relationship with his ex-wife and daughter, who now has a family of her own. But when he is presented with a mysterious legacy, he is forced to revise his estimation of his own nature and place in the world.

Download or read book The Law Students Journal written by John Indermaur and published by . This book was released on 1907 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1971 with total page 1218 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Download or read book Atlantic Educational Journal written by and published by . This book was released on 1914 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report SE written by and published by . This book was released on 1976 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The National Underwriter written by and published by . This book was released on 1916 with total page 1296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Collins Cobuild Advanced Dictionary of English written by Harper Collins Publishers and published by Gramedia Pustaka Utama. This book was released on 2016-02-17 with total page 1676 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dictionary of American English is designed to help learners write and speak accurate and up-to-date English. • Ideal for upper-intermediate and advanced learners of English • Based on the Collins 4.5-billion-word database, the Collins Corpus • Up-to-date coverage of today’s English, with all words and phrases explained in full sentences • Authentic examples from the Collins Corpus show how English is really used • Extensive help with grammar, including plural forms and verb infl ections • Fully illustrated Word Web and Picture Dictionary boxes provide additional information on vocabulary and key concepts • Vocabulary-building features encourage students to improve their accuracy and fl uency: †- Word Partnership notes highlight important collocations †- Thesaurus entries offer synonyms and antonyms for common words †- Usage notes explain different meanings and uses of the word • Supplements on Grammar, Writing, Speaking, Words That Frequently Appear on TOEFL® and TOEIC®, Text Messaging and Emoticons

Download or read book Hearings Reports and Prints of the Senate Committee on Finance written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1962 with total page 1730 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Enforcement Manual written by United States. Securities and Exchange Commission. Division of Enforcement and published by . This book was released on 2008 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Record written by Congress and published by INIAP Archivo Historico. This book was released on 1990 with total page 2452 pages. Available in PDF, EPUB and Kindle. Book excerpt: