The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates

By Daniel A. Bens, Mei Cheng, Monica Neamtiu. 2016

126 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/bf36e2e3f6b59bea0ed1c854918096a2211c2f00

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In Accounting

1. Michael A. Mayberry
2. Dan Lynch
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4. Thomas C. Omer

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1. Thomas C. Omer

Citations in the corpus

• The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, background): “…dictate that firms assemble a team that involves staff from all relevant parties, including both the accounting and tax functions (Deloitte 2008; Bens, Cheng, and Neamtiu 2016).7 Thus, staff from the tax function are likely aware of the regulatory scrutiny and the potential increase in the…”