Construct · 1 fields · 1 citations

SEC comment letters: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

letters in which SEC staff question a firm's filing disclosures and require responses or amendments, a form of regulatory oversight of reporting.

In financial reporting, SEC comment letters refers to letters in which SEC staff question a firm's filing disclosures and require responses or amendments, a form of regulatory oversight of reporting. This meaning comes from Cassell (2013) in The Accounting Review.[1]

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Nearby constructs

form4 fields · 7 citationsjingle · one word, four constructs

References

Cassell, C. A., Dreher, L. M., & Myers, L. A. (2013). Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation. The Accounting Review, 88(6), 1875-1908. https://doi.org/10.2308/accr-50538

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