We test the predictability of investment fraud using a panel of mandatory disclosures filed with the SEC. We find that … predict fraud. Avoiding the 5% of firms with the highest ex ante predicted fraud risk would allow an investor to avoid 29% of … fraud cases and over 40% of the total dollar losses from fraud. We find no evidence that investors receive compensation for …

investors to implement fraud prediction models based on the disclosure filings, and suggest changes in SEC data access policies …We test the predictability of investment fraud using a panel of mandatory disclosures filed with the U.S. Securities … and Exchange Commission (SEC). We show that past regulatory and legal violations, conflicts of interest, and monitoring …

the value of disclosure through the controversial SEC requirement, since overturned, which required major hedge funds to …Mandatory disclosure is a regulatory tool intended to allow market participants to assess operational risk. We examine … account for the endogenous production of information and the marginal benefit of disclosure to different investment clienteles. …

This paper aims to assess the current operational risk disclosure in Hungarian banks. Therefore, we focus on the … to operational risk disclosure, and there are many discrepancies between Hungarian banks relating to the format of the … Hungarian commercial banks to enhance current operational risk disclosure practices. The contribution of this paper is to …

Companies are sometimes accused of misleading the market. The SEC can punish this with enforcement actions …

Companies are sometimes accused of misleading the market. The SEC can punish this with enforcement actions …. Alternatively, shareholders can seek redress through a shareholder class action (SCA). While some literature has examined SEC …