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Keyword
- Accounting1
- Accounting standards1
- Administrative Proceedings1
- Conceptual framework1
- Dodd-Frank Act1
- Enforcement1
- Enforcement Venue1
- Equity valuation1
- Financial Accounting Standards Board (FASB)1
- Fundamental valuation1
- IPOs1
- Ideology1
- Information environment1
- Institutional self-reinforcement1
- JOBS Act1
- Path dependence1
- Political Connection1
- Regulation1
- SEC1
- compliance costs1