Work

Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement

Year: 2016

Type: article

Source: Journal of Emerging Technologies in Accounting

DOI: 10.2308/jeta-51438

Authors: Yue Liu, Kevin C. Moffitt

Institution: Rutgers, The State University of New Jersey

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2298315580

FWCI: 7.291

Cites: 7

Cited by: 19

Related to: 10