The FEC and the Breakdown of the Rule of Law Blog Post
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, The FEC and the Breakdown of the Rule of Law (2015)Clicking on the button will copy the full recommended citation.
Ciara Torres-Spelliscy
Biography
How the U.S. Securities and Exchange Commission Could Require Transparency for Corporate Political Expenditures Media
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, How the U.S. Securities and Exchange Commission Could Require Transparency for Corporate Political Expenditures (2015)Clicking on the button will copy the full recommended citation.
Like Man Bites Dog. The Roberts Court—and Roberts Himself—Upholds a Campaign Finance Rule Media
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, Like Man Bites Dog. The Roberts Court—and Roberts Himself—Upholds a Campaign Finance Rule (2015)Clicking on the button will copy the full recommended citation.
The Smart Alice Vote Blog Post
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, The Smart Alice Vote (2015)Clicking on the button will copy the full recommended citation.
Compliance Costs and Disclosure Requirement Mandates: Some Evidence Article
Date of Publication:
Recommended Citation
Kathy Fogel et al., Compliance Costs and Disclosure Requirement Mandates: Some Evidence, 27 Research in Accounting Regulation 83 (2015)Clicking on the button will copy the full recommended citation.
This note contributes to the discussion on the compliance costs of disclosure requirements for publicly traded companies. Prior research tends to focus on audit cost increases when disclosure requirements are stricter. We add some evidence from the point of views of shareholders. Particularly, we contrast stock market reaction to the 2002 Sarbanes–Oxley (SOX) Act which significantly enhanced public company disclosure requirements, with the 2012 Jumpstart Our Business Startups (JOBS) Act which alleviated disclosure requirements for small firms. Contrary to popular belief that more disclosure rules impose regulatory burdens on firms and are costly to implement, we find that the stock market reacted positively toward rules that require more disclosure; whereas it reacted negatively toward rules that require less disclosure, even though those disclosure rules were initially designed to reduce the costs of compliance.
Compliance Costs and Disclosure Requirement Mandates: Some Evidence Article
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy et al., Compliance Costs and Disclosure Requirement Mandates: Some Evidence, 27 Research in Accounting Regulation 83 (2015)Clicking on the button will copy the full recommended citation.
Why Cert. Denied Can Be the Sweetest Two Words Media
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, Why Cert. Denied Can Be the Sweetest Two Words (2015)Clicking on the button will copy the full recommended citation.
Court Ruling Drowned Politics in Dark Money Media
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, Court Ruling Drowned Politics in Dark Money (2015)Clicking on the button will copy the full recommended citation.
Dark Money Could Get Even Darker Media
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, Dark Money Could Get Even Darker (2015)Clicking on the button will copy the full recommended citation.
The Astronomical Scale of Money in Politics Blog Post
Date of Publication:
Recommended Citation
Ciara Torres-Spelliscy, The Astronomical Scale of Money in Politics (2015)Clicking on the button will copy the full recommended citation.