公司财务部门作为财务报告监督的有效性调查

Jennifer E. Edmonds, Ryan D. Leece
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引用次数: 3

摘要

本研究调查了证券交易委员会的公司财务部门(DCF)是否将资源分配给投资者认为财务报告质量较差的上市公司。鉴于SEC改善信息披露和保护投资者的总体使命,DCF内的资源分配是一个重要的话题。这些发现与DCF更有可能将资源分配给市场参与者认为财务报告质量较差的公司是一致的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An investigation of the effectiveness of the division of corporate finance as a monitor of financial reporting

This study investigates whether the Securities and Exchange Commission's Division of Corporate Finance (DCF) allocates resources toward public companies that investors perceive as having poor financial reporting quality. Resource allocation within the DCF is an important topic given the SEC's overall mission to improve disclosures and protect investors. The findings are consistent with the DCF being more likely to allocate resources toward firms that market participants perceive as having poor financial reporting quality.

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