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Daniel A. Bens
Professor of Accounting and Control
Keywords
Fair Value; Securities Markets; Capitalists and Financiers; Financial Disclosure; Comment Letters; Fair Value Estimates; Information Uncertainty; Sec Enforcement; Corporate Governance; Investors, Stakeholders and Accountability
Journal Article
The authors investigate the role played by the Securities and Exchange Commission (SEC) in monitoring fair value disclosures in regulatory filings. Specifically, they assess whether SEC action via the issuance of fair value comment letters to registrants is followed by reductions in uncertainty about the firms' fair value estimates.