The Securities and Exchange Commission and Accounting Principles

Report of the Securities and Exchange Commission on Questionable and Illegal Corporate Payments and Practices

Financial Management of Gas and Electric Utilities by the Securities and Exchange Commission

The title actually assigned to me for discussion on this occasion had a slightly more academic ring than the one I have chosen. I see no reason why, even before this group, a “spade” need be defined as “an elongated instrument by which perspiration and energy are applied to the movement of loose material from one place to another”; let’s just call it a “spade.” Let’s recognize that the Public U...

Expertise as Power: A Case Study of the Securities and Exchange Commission

Business Conduct Standards for Security-Based Swap Dealers and Major Security-Based Swap Participants AGENCY: Securities and Exchange Commission. ACTION: Proposed rule. SUMMARY: The Securities and Exchange

The Securities and Exchange Commission (‘‘Commission’’) is proposing for comment new rules under the Securities Exchange Act of 1934 (‘‘Exchange Act’’) that are intended to implement provisions of Title VII (‘‘Title VII’’) of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (‘‘Dodd-Frank Act’’) relating to external business conduct standards for security-based swap dealers ...

Computerized retrieval and classification: An application to reasons for late filings with the securities and exchange commission

This study explores a system to retrieve and classify the reasons for late mandatory SEC (Securities and Exchange Commission) filings. From the source documents, the system identifies the reasons for the late filing and classifies them into one or more of seven categories. The system can be used by potential investors who have to track a large number of filings concentrated within a day or two....