IDEAS home Printed from https://ideas.repec.org/a/bla/jfnres/v41y2018i3p295-324.html
   My bibliography  Save this article

An Examination Of 13f Filings

Author

Listed:
  • Anne Anderson
  • Paul Brockman

Abstract

We examine Form 13F institutional holdings and find evidence of reporting discrepancies that can be significant for the users of such filings. Using a hand‐collected sample of 13F filings by large bank holding companies, we find that (1) reported security holdings do not always match the U.S. Securities and Exchange Commission's Official List, (2) market valuations of Official List securities can be inaccurate, and (3) amended 13F reports can be even less accurate than the original reports. Our findings show that in many cases, the frequencies and magnitudes of price discrepancies can be substantial. Overall, our evidence suggests that 13F users should exercise caution when relying on these reports.

Suggested Citation

  • Anne Anderson & Paul Brockman, 2018. "An Examination Of 13f Filings," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 41(3), pages 295-324, September.
    • Handle: RePEc:bla:jfnres:v:41:y:2018:i:3:p:295-324
    DOI: 10.1111/jfir.12150
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/jfir.12150
    Download Restriction: no
    File URL: https://libkey.io/10.1111/jfir.12150?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. David Blitz & Laurens Swinkels, 2021. "Who owns tobacco stocks?," Journal of Asset Management, Palgrave Macmillan, vol. 22(5), pages 311-325, September.
    2. Baig, Ahmed & DeLisle, R. Jared & Zaynutdinova, Gulnara R., 2022. "Index mutual fund ownership and financial reporting quality," Research in International Business and Finance, Elsevier, vol. 62(C).
    3. Giuliano Rossi & Jakub Kolodziej & Gurvinder Brar, 2020. "A recommender system for active stock selection," Computational Management Science, Springer, vol. 17(4), pages 517-547, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jfnres:v:41:y:2018:i:3:p:295-324. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/sfaaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.