SEC Comment Letters and Insider Sales

By Patricia M. Dechow, A. Lawrence, James P. Ryans. 2016

189 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/07326a441d23a6e85ec9713b9dd88fcbebc753fc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. K. Ramanna
2. Jonas Heese
3. Mozaffar Khan
4. Valeri V. Nikolaev

In Finance

1. K. Ramanna
2. Jonas Heese
3. Mozaffar Khan

Citations in the corpus

• Is the SEC captured? Evidence from comment-letter reviews (2017, background): “CLs therefore are an important part of SEC oversight.”