@article{paperid:1074162,
author = {Hesarzadeh, Reza and Rajabalizadeh, Javad},
title = {Does Securities Commission Oversight Reduce the Complexity of Financial Reporting?},
journal = {Revista de Contabilidad - Spanish Accounting Review},
year = {2020},
volume = {23},
number = {1},
month = {January},
issn = {1138-4891},
pages = {1--17},
			numpages = {16},
keywords = {Securities commissions; Complexity; Opportunistic managerial behavior; Informationprocessing
costs; Spillover effect; Information obfuscation.},
}