leniency following a restatement. I explore whether cooperation with SEC staff and forthright disclosure of a restatement (e … controlling for restatement severity, I find that cooperation increases the likelihood of being sanctioned, perhaps because it … improves the SEC's ability to build a successful case against the firm. However, cooperation and forthright disclosures are …

these problems. It develops a methodology for implementing semantics-based concurrency control on the basis of ordinary …-standard applications ; semantics-based concurrency control ; nested transactions ; synergistic cooperative work …