securities and exchange commission

Description This study investigates the effect of language-culture and linguistic translation on the interpretation of verbal uncertainty expressions found in International Accounting Standards. Data are collected from US Certified Public Accountants and German-speaking Wirtschaftspru¨ fer...

Description The purpose of this paper is to investigate the effects of the 2008 SEC short-sell moratorium on regional bank risk and return. The paper also examines the decline in “failures to deliver” securities in the wake of SEC short-sell moratorium. Journal of Financial Economic Policy...