The Impact of Corporate Social Responsibility on Regulatory Comment Letters: Evidence from Iran
Securities commissions regularly review corporate reports, and if the review reveals a possible deficiency— such as a potential accounting error— or requires further clarifications, they send the company a comment letter (CL), including a request for providing written responses and relative addition...
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| Format: | Article |
| Language: | English |
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Universidad de Murcia
2022-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
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| Online Access: | https://revistas.um.es/rcsar/article/view/398611 |