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Security exchange commission forms K-10 filings – Positive and negative word occurrence dataset 1995–2008
Published 2022-06-01“…The paper presents the panel set of the raw frequencies of positive and negative words across 90,463 Forms 10-K filed at Security Exchange Commission (SEC) in EDGAR (the Electronic Data Gathering, Analysis, and Retrieval system) over the period 1995–2008. …”
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Study on the revision of SEC rules on auditor independence : a Singapore perspective.
Published 2008“…This study examines the impact of financial relationships, employment relationships and non-audit services (NAS) on the users’ perception of auditor independence in Singapore and whether the Securities Exchange Commission (SEC) revisions on auditor independence requirements should be implemented in Singapore.…”
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Cultural and institutional determinants of financial ethics : an empirical investigation
Published 2018“…We study the effect of cultural values on committing financial crime by analysing the ethnicities of litigants from data provided by the Securities Exchange Commission, which includes only the civil cases brought to Federal Court. …”
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Opacity in Hedge Funds: Does it Create Value for Investors and Managers?
Published 2020-01-01“…We examine a unique and comprehensive database related to the positions in derivatives taken by managers, which was enabled due to specific disclosure regulatory demands of the Brazilian Securities Exchange Commission, where detailed information on hedge funds’ portfolio allocation should be provided on a monthly basis.…”
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A Hermeneutical Analysis of Women Experiences and Perception about Empowerment with Microcredit Programs in Lower Sindh, Pakistan
Published 2018-12-01“…This study is conducted in the context of Sindh; the respondents are women who availed microcredit from microfinance institutions and banks which are registered under State Bank of Pakistan and Security Exchange Commission of Pakistan. For collecting the data, in-depth interviews have been conducted by using the interview protocol and they have been continued till the saturation level. …”
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Audit committee experts and earnings quality
Published 2013“…Since the Sarbanes Oxley Act, 2002, there has been growing interest in the research concerning audit committee expertise, especially as the Security Exchange Commission requires firms to identify their audit committee financial experts. …”
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The Study of the Incremental Predictive Ability of Accruals With Respect to Future Cash Flows
Published 2011-02-01“…Though the cash flow statement presents some data on the business cash flows during the reported financial year, the mentioned data are not enough to predict the future cash flows.We examine 149 companies’ security & exchange commission of Tehran from 1377 until 1385.Results of this research shows that: 1) Cash flow forecast information incorporating accrual information outperforms incorporating only cash flow information. 2) The incremental predictive ability of the accrual information decreasing in the volatility of ending inventory. 3) The incremental predictive ability of the accrual information over cash flow only information will very in the volatility of sales. 4) The incremental predictive ability of the accrual information over cash flow only information volatility of firm size.…”
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Impact of financial information fraudulence on financial distress in Malaysia and Singapore
Published 2020“…However, these results are relatively low because the samples are taken from the main board and fraudulence in their financial statements might be done in lower magnitude in order to avoid sanctions by the Security Exchange Commission. Therefore, objective one is proven whereby some of the distressed companies are found to be engaged in financial information fraudulence activities. …”
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Thesis