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The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure

Citations

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Cited by:

  1. Sylvie Héroux & Anne Fortin, 2024. "Board of directors’ attributes and aspects of cybersecurity disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 359-404, June.
  2. Liao, Feimei & Sun, Yinghao & Xu, Shulin, 2023. "Financial report comment letters and greenwashing in environmental, social and governance disclosures: Evidence from China," Energy Economics, Elsevier, vol. 127(PB).
  3. Chantziaras, Antonios & Koulikidou, Kleopatra & Leventis, Stergios, 2021. "The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  4. Zhang, Junsheng & Peng, Zezhi & Zeng, Yamin & Yang, Haisheng, 2024. "Spot check on corporate disclosure quality: Insights from policy learning," Pacific-Basin Finance Journal, Elsevier, vol. 86(C).
  5. Lauren M. Cunningham & Bret A. Johnson & E. Scott Johnson & Ling Lei Lisic, 2020. "The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 917-944, June.
  6. Huang, Huiqin & Wang, Chenglong & Yu, Wei & Zhu, Keying, 2023. "Does powerful executive holding a dual post as the board secretary reduce nonpunitive regulation?," International Review of Financial Analysis, Elsevier, vol. 89(C).
  7. Hong, Yun & Yao, Youfu, 2024. "Can comment letters impact excess perks? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 91(C).
  8. Dimitrios Gounopoulos & Georgios Loukopoulos & Panagiotis Loukopoulos & Geoffrey Wood, 2024. "Corporate Political Activities and the SEC's Oversight Role in the IPO Process," Journal of Management Studies, Wiley Blackwell, vol. 61(2), pages 375-412, March.
  9. Chen, Rongda & Wang, Maochuan & Yi, Yuyang & Gao, Yuanhao, 2026. "Democratizing corporate governance: How retail investors’ ESG attention reduces ESG-washing," International Review of Economics & Finance, Elsevier, vol. 105(C).
  10. Gu, Xiao & Lau, Yeng Wai & bin Saidin, Saidatunur Fauzi, 2025. "The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  11. Ties de Kok, 2025. "ChatGPT for Textual Analysis? How to Use Generative LLMs in Accounting Research," Management Science, INFORMS, vol. 71(9), pages 7888-7906, September.
  12. Jingwen GE & Syed Hassan Raza Kazmi, 2026. "Spillover effect of analysts’ stock recommendations: the channel effect of firm industrial position," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 50(1), pages 1-20, December.
  13. Li, Ruiqian & Tang, Xiaoxuan & Li, Muyao, 2025. "ESG-related comment letters and ESG rating disagreement," Economic Analysis and Policy, Elsevier, vol. 88(C), pages 947-970.
  14. Miguel Duro & Jonas Heese & Gaizka Ormazabal, 2019. "The effect of enforcement transparency: Evidence from SEC comment-letter reviews," Review of Accounting Studies, Springer, vol. 24(3), pages 780-823, September.
  15. Nilabhra Bhattacharya & Hye Sun Chang & Raluca Chiorean, 2023. "Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules," Review of Accounting Studies, Springer, vol. 28(4), pages 2196-2232, December.
  16. Liu, Xiangqiang & Peng, Yuling & Li, Qinyang & Wu, Chu-Hua, 2025. "CEO pay structure and ESG rating disagreement," International Review of Financial Analysis, Elsevier, vol. 102(C).
  17. Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023. "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, vol. 83(C).
  18. Allen H. Huang & Jianghua Shen & Amy Y. Zang, 2022. "The unintended benefit of the risk factor mandate of 2005," Review of Accounting Studies, Springer, vol. 27(4), pages 1319-1355, December.
  19. Gu, Qiankun & Li, Conggang & Li, Yanyin & Xu, Rong & Xu, Yize, 2025. "Does non-punitive regulation increase the demand for D&O insurance?," Pacific-Basin Finance Journal, Elsevier, vol. 89(C).
  20. Cao, Viet Nga & Pham, Anh Viet, 2021. "Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors," Journal of Corporate Finance, Elsevier, vol. 68(C).
  21. Hao, Mengshu & Xu, Yang & Yuan, Peiyao & Chen, Kecai, 2025. "Unveiling the impact of irrelevant answers on analyst forecast errors: A topic modeling approach," International Review of Financial Analysis, Elsevier, vol. 102(C).
  22. Bret A. Johnson & Ling Lei Lisic & Joon Seok Moon & Mengmeng Wang, 2023. "SEC comment letters on form S-4 and M&A accounting quality," Review of Accounting Studies, Springer, vol. 28(2), pages 862-909, June.
  23. Huang, Li & Liu, Jinsong & Shi, Jing & Ying, Qianwei, 2024. "Retail investors matter: The value of corporate interactions," Research in International Business and Finance, Elsevier, vol. 69(C).
  24. Cory A. Cassell & Lauren M. Cunningham & Ling Lei Lisic, 2019. "The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes," Review of Accounting Studies, Springer, vol. 24(4), pages 1252-1276, December.
  25. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
  26. Reza Hesarzadeh, 2020. "Regulatory oversight and managerial ability," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 559-585, December.
  27. Alexander Nekrasov & Siew Hong Teoh & Shijia Wu, 2022. "Visuals and attention to earnings news on twitter," Review of Accounting Studies, Springer, vol. 27(4), pages 1233-1275, December.
  28. James P. Ryans, 2021. "Textual classification of SEC comment letters," Review of Accounting Studies, Springer, vol. 26(1), pages 37-80, March.
  29. Xiong, Jiacai & Yang, Zelin & Wang, Qing Sophie, 2025. "Can non-punitive regulation curb corporate greenwashing?Evidence from a word embedding model," Research in International Business and Finance, Elsevier, vol. 76(C).
  30. Wen, Fenghua & Lin, Diyue & Hu, Lei & He, Shaoyi & Cao, Zhiling, 2023. "The spillover effect of corporate frauds and stock price crash risk," Finance Research Letters, Elsevier, vol. 57(C).
  31. Berkman, Henk & Jona, Jonathan & Soderstrom, Naomi, 2024. "Firm-specific climate risk and market valuation," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  32. Ding, Xin & Tan, Wenhao & Kang, Yixuan, 2021. "The spillover effect of regulatory penalties on management and analysts’ earnings forecasts: Empirical evidence based on directors networks in China," International Review of Economics & Finance, Elsevier, vol. 76(C), pages 502-515.
  33. Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023. "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, vol. 125(C).
  34. Yewei Wu & Bofu Zhang, 2022. "Can securities supervision reduce corporate tax avoidance?," PLOS ONE, Public Library of Science, vol. 17(7), pages 1-25, July.
  35. Wang, Qijian & Zhou, Kaiguo, 2022. "Common ownership and the spillover effect of market reaction: Evidence from stock exchange comment letters," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
  36. Wan, Liangyong & Li, Chen & Xu, Rui & Zhang, Hao, 2024. "Mergers and acquisitions comment letters and analysts' earnings forecasts: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 86(C).
  37. Koulikidou, Kleopatra & Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios, 2023. "Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  38. Longhao Xu & Zhijian James Huang & Fenghua Wen, 2022. "Comment letters and stock price synchronicity: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1387-1421, November.
  39. Maryam Firoozi & Sana Mohsni, 2023. "Cybersecurity disclosure in the banking industry: a comparative study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 451-477, December.
  40. Hills, Robert & Kubic, Matthew & Mayew, William J., 2021. "State sponsors of terrorism disclosure and SEC financial reporting oversight," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  41. Yikun Chen & Ning Hu & Yanan Cao & Savannah (Yuanyuan) Guo & Yuhan Wang, 2024. "The information effect versus governance effect of comment letters: Evidence from the cost of equity capital," International Review of Finance, International Review of Finance Ltd., vol. 24(4), pages 714-742, December.
  42. Li, Mingming & Fu, Xiaolei & Liu, Haiming, 2025. "The impact of non-punitive regulation on credit rating: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 2414-2436.
  43. Wang, Duo & Li, Yanxi & Hao, Zihan, 2025. "Adjustment of the presentation format of R&D expense and analyst forecasts," Finance Research Letters, Elsevier, vol. 86(PF).
  44. CAO, Ning & McGUINNESS, Paul B. & XI, Chao, 2021. "Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities," Journal of Corporate Finance, Elsevier, vol. 67(C).
  45. Mingyu Hu & Xinyin Zhang & Yeyu Zhang, 2025. "The spillover effect of green bond issuance on corporate financial performances: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 64(4), pages 1567-1593, May.
  46. Changchun Tan & Leixin Liu & Huaqing Wu & Peng Zhou, 2024. "The real effect of CSRC's random inspections on corporate financial fraud," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(S1), pages 5009-5038, December.
  47. Chunhua Chen & Dequan Jiang & Weiping Li, 2023. "Keeping up with the CSR Joneses: The impact of industry peers on focal firms’ CSR performance," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
  48. Grommes, Alexander, 2025. "Impact of audit assurance on the quality of sustainability reporting," Junior Management Science (JUMS), Junior Management Science e. V., vol. 10(1), pages 201-235.
  49. Richard A. Cazier & Jianning Huang & Fuzhao Zhou, 2024. "Regulatory spillover effects in OTC markets," Review of Accounting Studies, Springer, vol. 29(4), pages 3600-3632, December.
  50. Matthew Ege & Jennifer L. Glenn & John R. Robinson, 2020. "Unexpected SEC Resource Constraints and Comment Letter Quality†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 33-67, March.
  51. Huo, Di & Huang, Wei & Huang, Yuting & Ke, Youlin & Shen, Zhe, 2024. "Stock exchange comment letters and MD&A tone management," Research in International Business and Finance, Elsevier, vol. 70(PB).
  52. Xia Wu & Danlu Bu & Jun Lian & Yanping Bao, 2022. "Green Bond Issuance and Peer Firms’ Green Innovation," Sustainability, MDPI, vol. 14(24), pages 1-24, December.
  53. Li, Xiaoxi & Zhong, Qinger & Liu, Shasha, 2025. "Random inspections and corporate information disclosure," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  54. Pan, Di & Chen, Wenchuan & Zhang, Jinjin & Fang, Hongrui, 2023. "Government accounting supervision and excessive perk consumption of executives: Evidence from China," Finance Research Letters, Elsevier, vol. 57(C).
  55. Zhang, Dongyang & Bai, Dingchuan & Chen, Xingyu, 2024. "Can crude oil futures market volatility motivate peer firms in competing ESG performance? An exploration of Shanghai International Energy Exchange," Energy Economics, Elsevier, vol. 129(C).
  56. Tingting Liu & Tao Shu & Erin Towery & Jasmine Wang, 2024. "The role of external regulators in mergers and acquisitions: evidence from SEC comment letters," Review of Accounting Studies, Springer, vol. 29(1), pages 451-492, March.
  57. Rongnan Li & Zhongfei Li & Kexin Hu & Kai Gan, 2024. "The spillover effects of green bond issuance: a study based on Chinese firms’ stock price synchronicity," Economic Change and Restructuring, Springer, vol. 57(1), pages 1-41, February.
  58. Wang, Xue & Qiu, Jinlong & Qiu, Zhaoxue & Bao, Wenshuang, 2025. "Regulatory inquiry letters and green M&As of heavily polluting firms," Finance Research Letters, Elsevier, vol. 78(C).
  59. Kenneth L. Bills & Ryan Cating & Chenxi Lin & Timothy A. Seidel, 2025. "The spillover effect of SEC comment letters through audit firms," Review of Accounting Studies, Springer, vol. 30(1), pages 311-351, March.
  60. Han, Mengrui & Ying, Qianwei & Huang, Li, 2023. "Firms’ delayed replies and investor confidence: Evidence from M&A comment letters in China," Finance Research Letters, Elsevier, vol. 56(C).
  61. Sun, Xiaowei & Zheng, Tianyu & Wang, Zehao & Li, Peigong, 2024. "Risk factors disclosure and corporate philanthropy," International Review of Financial Analysis, Elsevier, vol. 93(C).
  62. Weidong Zhang & Hongrui Zheng & Jenny Jing Wang & Zihuang Chen & Zhenghan Luo, 2025. "Inquiry letter types, accountants' responses, and audit fees: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1753-1785, June.
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