Bret A. Johnson

George Mason University - Department of Accounting

Assistant Professor

Fairfax, VA

United States

SCHOLARLY PAPERS

4

DOWNLOADS

368

CITATIONS
Rank 47,382

SSRN RANKINGS

Top 47,382

in Total Papers Citations

8

Scholarly Papers (4)

1.

SEC Comment Letters and Firm Disclosure

Journal of Accounting and Public Policy, 2017, Vol. 36(5), 337-357, George Mason University School of Business Research Paper No. 18-6
Number of pages: 57 Posted: 20 Jun 2017 Last Revised: 25 May 2018
Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson
Florida State University, Ohio State University and George Mason University - Department of Accounting
Downloads 228 (133,306)

Abstract:

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Corporate Disclosure, Disclosure Regulation, Comment Letters, SEC

2.

Is There Information Content in Information Acquisition?

Number of pages: 61 Posted: 14 Apr 2019
Brigham Young University - Marriott School, George Mason University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 140 (205,656)

Abstract:

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Information Acquisition, Investor Expectations, Sophisticated Traders, EDGAR

3.

SEC Comment Letters and M&A Outcomes

Posted: 21 Feb 2019
George Mason University - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, George Washington University - Department of Accountancy and State University of New York (SUNY) - Buffalo

Abstract:

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SEC, Comment Letter, M&A

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 10 Apr 2016 Last Revised: 10 Jul 2019
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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accruals-based earnings management; comment letter; filing review process; real earnings management; SEC

The Switch-Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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accruals-based earnings management, comment letter, filing review process, real earnings management, SEC