In the context of the “double carbon” target, the issue of corporate greenwashing in
environmental, social, and governance (ESG) disclosures has become more prominent as …

This paper investigates whether institutional investors promote the abatement of corporate
carbon emissions. Using firm-level data on the U. S from 2007 to 2017, we find that …

This study examines the impact of SEC comment letters on future financial reporting
outcomes and earnings credibility. Naïve Bayesian classification identifies comment letters …

This study investigates the impact of non-punitive regulation on stock price crash risk. We
use the inquiry letter issued by the Shanghai Stock Exchange (SSE) and the Shenzhen …

As part of its goal to monitor and enhance the quality of information available to investors,
the SEC reviews companies' filings to ensure compliance with applicable financial reporting …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

Purpose This paper aims to examine the value relevance (VR) of accounting information (AI)
presented by Egyptian listed non-financial companies. Further, the study investigates the …

We study how auditors respond to regulatory risk that arises when their clients receive
comment letters from Chinese stock exchanges. Our results show that auditors are more …

The extant literature shows that institutional investors engage in corporate governance to
enhance a firm's long‐term value. Measuring firm performance using the F‐Score, we …

Using the public release of comment letters on EDGAR to capture a regime shift toward
regulatory transparency, we examine whether an increase in transparency affects regulators' …