Extension And Violations of the Statutory Sec Form 10 K Filing Requirements
Extension And Violations of the Statutory Sec Form 10 K Filing Requirements
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We also document that firms do not always follow SEC disclosure regulations. Fewer than one-half of the firms that filed a delayed 10-K also filed the appropriate notification of late filing on Form 12b-25 with the SEC; interestingly, the sample of firms that filed a Form 12b-25 tend to be larger and have more negative financial performance than firms that did not file a Form 12b-25. An interesting direction for future research is to study the decision process firms use to decide whether to com...ply with SEC disclosure regulations.
August 28, 1992 Page: 25 References Alford, A. And M. E. Zmijewski, 1992, "Analyst following and the anomalous stock market reaction to delayed earnings announcements, " Unpublished Working Paper, University of Chicago, Chicago, IL.
American Stock EKchangt, American Stock Exchange Company Guide, American Stock Exchange, New York, NY, 1992.
Chambers, A. E.. And S. H. Penman, 1984, "Timeliness of reporting and the stock price reaction to earnings announcements, " Journal of Accounting Research 22 (Spring), 21-47.
What to read after Extension And Violations of the Statutory Sec Form 10 K Filing Requirements?
You can find similar books in the "Read Also" column, or choose other free books by Andrew William Alford to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
We also document that firms do not always follow SEC disclosure regulations. Fewer than one-half of the firms that filed a delayed 10-K also filed the appropriate notification of late filing on Form 12b-25 with the SEC; interestingly, the sample of firms that filed a Form 12b-25 tend to be larger and have more negative financial performance than firms that did not file a Form 12b-25. An interesting direction for future research is to study the decision process firms use to decide whether to com...ply with SEC disclosure regulations.
August 28, 1992 Page: 25 References Alford, A. And M. E. Zmijewski, 1992, "Analyst following and the anomalous stock market reaction to delayed earnings announcements, " Unpublished Working Paper, University of Chicago, Chicago, IL.
American Stock EKchangt, American Stock Exchange Company Guide, American Stock Exchange, New York, NY, 1992.
Chambers, A. E.. And S. H. Penman, 1984, "Timeliness of reporting and the stock price reaction to earnings announcements, " Journal of Accounting Research 22 (Spring), 21-47.
What to read after Extension And Violations of the Statutory Sec Form 10 K Filing Requirements?
You can find similar books in the "Read Also" column, or choose other free books by Andrew William Alford to read onlineMoreLess
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