Abbas, Yulianti; Johnson, Craig L. - In: Journal of Public Budgeting, Accounting & Financial … 34 (2021) 2, pp. 257-291
Purpose: This paper analyzes the impact of increased federal regulatory enforcement from the SEC's Municipalities Continuing Disclosure Cooperation (MCDC) initiative on municipal debt issuers continuing disclosure practices. Design/methodology/approach: We analyze the changes in continuing...