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- September 2019
- Article
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
By: Miguel Duro, Jonas Heese and Gaizka Ormazabal
This paper studies the effect of the public disclosure of the Securities and Exchange Commission (SEC) comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs...
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Keywords:
Disclosure;
SEC Comment-Letter Reviews;
Public Enforcement;
Governance;
Information Publishing;
Policy;
Financial Reporting;
Capital Markets;
Organizational Change and Adaptation
Duro, Miguel, Jonas Heese, and Gaizka Ormazabal. "The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews." Review of Accounting Studies 24, no. 3 (September 2019): 780–823.
- August 2017
- Article
Is the SEC Captured? Evidence from Comment-Letter Reviews
By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
SEC oversight of publicly listed firms ranges from comment letter (CL) reviews of firms’ reporting compliance to pursuing enforcement actions against violators. Prior literature finds that firm political connections (PC) negatively predict enforcement actions,...
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Keywords:
Comment Letters;
Political Connections;
Regulatory Capture;
SEC Enforcement;
Government Administration;
Business and Government Relations;
Government and Politics
Heese, Jonas, Mozaffar Khan, and Karthik Ramanna. "Is the SEC Captured? Evidence from Comment-Letter Reviews." Journal of Accounting & Economics 64, no. 1 (August 2017). (Revised June 2017.)
- 26 Apr 2017
- Working Paper Summaries
Is the SEC Captured? Evidence from Comment-Letter Reviews
- Article
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
By: Jonas Heese, Miguel Duro and Gaizka Ormazabal
Heese, Jonas, Miguel Duro, and Gaizka Ormazabal. "The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews." Harvard Law School Forum on Corporate Governance (June 18, 2018).
- April 17, 2001
- Article
SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted
By: David F. Hawkins
Hawkins, David F. "SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted." Accounting Bulletin, no. 97 (April 17, 2001).
- 13 Mar 2019
- News
The supervision of listed companies: better out in the open?
- 02 Apr 2019
- First Look
New Research and Ideas, April 2, 2019
forthcoming Review of Accounting Studies The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews By: Duro, Miguel, Jonas...
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Dina Gerdeman
- 05 Aug 2018
- News
Stock buybacks, explained
- January 2010
- Case
The Future of Financial Reporting
By: Karthik Ramanna
Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's...
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Ramanna, Karthik. "The Future of Financial Reporting." Harvard Business School Multimedia/Video Case 110-701, January 2010.
- 25 Apr 2017
- First Look
First Look at New Research, April 25
to end innovators nor of a positive impact of NPEs on innovation in the industries in which they are most prevalent. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=47648 Is the SEC Captured? Evidence from View Details
Keywords:
Sean Silverthorne
- January 2017 (Revised January 2019)
- Case
The Rise and Fall of Lehman Brothers
By: Stuart C. Gilson, Kristin Mugford and Sarah L. Abbott
With nearly $700 billion in assets, Lehman was the largest U.S. bankruptcy in history. In 2007, Lehman achieved record earnings of over $4 billion on revenues of $60 billion. By September 2008 the fourth largest investment bank in the world was bankrupt. How had a...
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Keywords:
Bankruptcy;
Financial Distress;
Accounting Policies;
Business Ethics;
Financial Reporting;
Volatility;
Judgments;
Financial Crisis;
Insolvency and Bankruptcy;
Financial Liquidity;
Investment Banking;
Financial Management;
Financial Strategy;
Corporate Accountability;
Corporate Disclosure;
Corporate Governance;
Crisis Management;
Risk Management;
Failure;
Business and Government Relations;
Ethics;
Banking Industry;
New York (city, NY)
Gilson, Stuart C., Kristin Mugford, and Sarah L. Abbott. "The Rise and Fall of Lehman Brothers." Harvard Business School Case 217-041, January 2017. (Revised January 2019.)
- December 2019
- Case
WeWork Files for an IPO
By: Lynn S. Paine and Will Hurwitz
For the board of The We Company—better known as WeWork—August 14, 2019, promised to be a pivotal day. It was then that WeWork’s IPO prospectus, known as an S-1 filing, would be made public, giving potential investors, the media, and the general public a window into the...
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Keywords:
Capital Structure;
Corporate Accountability;
Corporate Governance;
Going Public;
Leadership;
Management;
Private Equity;
Valuation;
Venture Capital;
Real Estate Industry;
Technology Industry;
United States
Paine, Lynn S., and Will Hurwitz. "WeWork Files for an IPO." Harvard Business School Case 320-063, December 2019.
- 07 Apr 2003
- Research & Ideas
Three Steps for Crisis Prevention
exactly that." The Big Five also spent millions of dollars urging members of Congress to threaten the SEC leadership with budget cuts if it imposed limits on auditor services. The lobbying worked. The View Details
Keywords:
by Michael D. Watkins & Max H. Bazerman
- Web
Databases | Baker Library | Bloomberg Center | Harvard Business School
Library Databases Ask Us Special Collections Fast Answers All Services Hours Plan Your Visit Exhibits Hollis Working Knowledge HBS Home About Academic Programs Alumni Faculty & Research Baker Library Campaign Harvard Business Review...
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- Web
Capital IQ | Baker Library | Bloomberg Center | Harvard Business School
Library Databases Ask Us Special Collections Fast Answers All Services Hours Plan Your Visit Exhibits Hollis Working Knowledge HBS Home About Academic Programs Alumni Faculty & Research Baker Library Campaign Harvard Business Review...
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- Web
Electronic Resources by eBaker | Baker Library | Bloomberg Center | Harvard Business School
Library Databases Ask Us Special Collections Fast Answers All Services Hours Plan Your Visit Exhibits Hollis Working Knowledge HBS Home About Academic Programs Alumni Faculty & Research Baker Library Campaign Harvard Business Review...
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- Web
Guides | Baker Library | Bloomberg Center | Harvard Business School
Library Databases Ask Us Special Collections Fast Answers All Services Hours Plan Your Visit Exhibits Hollis Working Knowledge HBS Home About Academic Programs Alumni Faculty & Research Baker Library Campaign Harvard Business Review...
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- Web
BamSEC | Baker Library | Bloomberg Center | Harvard Business School
Library Databases Ask Us Special Collections Fast Answers All Services Hours Plan Your Visit Exhibits Hollis Working Knowledge HBS Home About Academic Programs Alumni Faculty & Research Baker Library Campaign Harvard Business Review...
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- Web
Thomson Reuters Ownership Databases | Baker Library | Bloomberg Center | Harvard Business School
Library Databases Ask Us Special Collections Fast Answers All Services Hours Plan Your Visit Exhibits Hollis Working Knowledge HBS Home About Academic Programs Alumni Faculty & Research Baker Library Campaign Harvard Business Review...
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- Web
Podcast - Business & Environment
He also talks about how the recent proposed SEC disclosure rule could change boards’ roles on climate change, and offers advice for those interested in careers in business and climate change. For transcripts and other resources, visit...
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