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Highlighted Research

11 Jul
  • 01.
    SEC
    Sanctions

    SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

    This study examines the conditions under which the Securities and Exchange Commission (SEC) exercises enforcement leniency following a restatement…Read more

  • 02.
    SEC
    Cooperation

    The Monetary Benefit of Cooperation in Regulatory Enforcement Actions

    We examine whether monetary benefits accrue to firms that cooperate with regulators in regulatory enforcement actions for financial misrepresentation…Read more  

  • 03.
    Repeat
    Restatements

    Empirical Evidence on Repeat Restatements

    This study examines the characteristics and market consequences of repeat restatements. We find that 38 percent of the restating companies in our sample…Read more