January 24, 2014
3:15 PM - 4:45 PM

Acctg. Seminar: Terrence Blackburne (Wharton) "Regulatory Oversight and Reporting Incentives: Evidence from SEC Budget Allocations"

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This study examines the determinants and consequences of regulatory oversight of corporate disclosures. I investigate the extent to which industry-level political activity influences the intensity of regulatory oversight, and whether variation in the intensity of oversight affects managers reporting incentives. I exploit variation in the allocation of budgetary resources between the SECs disc...

For more information please e-mail Kathleen Brucas