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Monetary Policy, Consumption, Investment, Revenues, Expenses, Earnings
SEC enforcement, regulatory inconsistency, fiscal year, performance reporting
SEC, comment letter, regulators, decision-making biases, continuity, rotation
Debt Covenants, Covenant Slack, Covenant Violation, Measurement Error
JEL Classification: E31, G10, M40, M41 Inflation, Value Relevance, Earnings
Complexity, FASB Codification, Restatements, SEC Comment Letters
Comment Letters; Financial Reporting Oversight; Independence; SEC; Terrorism
Securities and Exchange Commission, Enforcement, Regulatory Design, Specialization, Matrix Reporting
conflict of interest, financial reporting oversight, prior experience, revolving door, SEC, comment letter
Fire sales; moral hazard; bank failure; auction; FDIC; loss-share; great recession;
Creditor Losses, Creditor Recoveries, Intangible Assets, Fresh-Start Reporting, Debt Valuation
accuracy enhancement, acquisition, incentive alignment
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acquisition, earnings management, fair value measurement, goodwill, information gathering, information processing
SEC, comment letter, restatement, enforcement, error detection
