finreportr: Financial Data from U.S. Securities and Exchange Commission

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...

Bankruptcy Classification of Firms Investigated by the US Securities and Exchange Commission: An Evolutionary Ensemble Computing Model Approach

This paper develops an adaptive ensemble Genetic Algorithm (GA) model for bankruptcy classification of firms cited in the SEC’s Accounting and Auditing Enforcement Release (AAER). Our research contributes to the bankruptcy literature in several ways. First of all, it fills a gap in bankruptcy classification by developing a domain specific model for AAER firms. Secondly, by using financial and n...

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

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 ...