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Extensions and violations of the statutory SEC form 10-K filing requirements

Citations

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Cited by:

  1. Shi, Linna & Zhang, Huai & Guo, Jun, 2014. "Analyst cash flow forecasts and pricing of accruals," Advances in accounting, Elsevier, vol. 30(1), pages 95-105.
  2. Gikas Hardouvelis & Georgios Papanastasopoulos & Dimitrios Thomakos & Tao Wang, 2012. "External Financing, Growth and Stock Returns," European Financial Management, European Financial Management Association, vol. 18(5), pages 790-815, November.
  3. Conover, C. Mitchell & Miller, Robert E. & Szakmary, Andrew, 2008. "The timeliness of accounting disclosures in international security markets," International Review of Financial Analysis, Elsevier, vol. 17(5), pages 849-869, December.
  4. Daniel J. Tulloch, Ivan Diaz-Rainey, and I.M. Premachandra, 2017. "The Impact of Liberalization and Environmental Policy on the Financial Returns of European Energy Utilities," The Energy Journal, International Association for Energy Economics, vol. 0(Number 2).
  5. Chase P. Ross & Landon J. Ross, 2022. "Cash-Hedged Stock Returns," Finance and Economics Discussion Series 2022-055, Board of Governors of the Federal Reserve System (U.S.).
  6. Abernathy, John L. & Beyer, Brooke & Masli, Adi & Stefaniak, Chad, 2014. "The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness," Advances in accounting, Elsevier, vol. 30(2), pages 283-297.
  7. repec:rim:rimwps:46-07 is not listed on IDEAS
  8. Dechow, Patricia M. & Sloan, Richard G., 1997. "Returns to contrarian investment strategies: Tests of naive expectations hypotheses," Journal of Financial Economics, Elsevier, vol. 43(1), pages 3-27, January.
  9. Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao, 2011. "Information in balance sheets for future stock returns: Evidence from net operating assets," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 269-282.
  10. Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
  11. Dalton, Derek & Buchheit, Steve & Oler, Derek & Zhou, Ming, 2013. "Enforcement mechanisms for SEC reporting deadlines," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 185-195.
  12. Carlos J.O. Trejo-Pech & Richard N. Weldon & Michael A. Gunderson, 2016. "Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 64(1), pages 89-118, March.
  13. Holder, Anthony & Karim, Khondkar & Lin, Karen (Jingrong) & Pinsker, Robert, 2016. "Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance?," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 26-43.
  14. Gikas Hardouvelis & George Papanastasopoulos & Dimitrios D. Thomakos & Tao Wang, 2007. "Accruals, Net Stock Issues and Value-Glamour Anomalies: New Evidence on their Relation," Working Paper series 47_07, Rimini Centre for Economic Analysis.
  15. Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
  16. Daniel J. Tulloch & Ivan Diaz-Rainey & I.M Premachandra, 2018. "The impact of regulatory change on EU energy utility returns: the three liberalization packages," Applied Economics, Taylor & Francis Journals, vol. 50(9), pages 957-972, February.
  17. Dai, Rui & Li, Ting & Zaiats, Nataliya & Zhao, Xinlei, 2021. "Do short sellers anticipate late filings?," Journal of Corporate Finance, Elsevier, vol. 69(C).
  18. Guettler, Andre & Naeem, Mahvish & Norden, Lars & Van Doornik, Bernardus, 2024. "Pre-publication revisions of bank financial statements: A novel way to monitor banks?," Journal of Financial Intermediation, Elsevier, vol. 58(C).
  19. Khalil, Samer & Mansi, Sattar & Mazboudi, Mohamad & Zhang, Andrew (Jianzhong), 2019. "Information asymmetry and the wealth appropriation effect in the bond market: Evidence from late disclosures," Journal of Business Research, Elsevier, vol. 95(C), pages 49-61.
  20. Cao, Jian & Calderon, Thomas & Chandra, Akhilesh & Wang, Li, 2010. "Analyzing late SEC filings for differential impacts of IS and accounting issues," International Journal of Accounting Information Systems, Elsevier, vol. 11(3), pages 189-207.
  21. Carlos J. Trejo-Pech & Richard N. Weldon & Lisa A. House & Michael A. Gunderson, 2009. "The accrual anomaly financial problem in the food supply chain," Agribusiness, John Wiley & Sons, Ltd., vol. 25(4), pages 520-533.
  22. Dee, Carol Callaway & Hillison, William & Pacini, Carl, 2010. "No news is bad news: Market reaction to reasons given for late filing of Form 10-K," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 121-127.
  23. Wen He & Hwee Cheng Tan & Leon Wong, 2020. "Return windows and the value relevance of earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2549-2583, September.
  24. Santanu Mitra & Mahmud Hossain, 2011. "Corporate governance attributes and remediation of internal control material weaknesses reported under SOX Section 404," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(1), pages 5 - 29, February.
  25. Richardson, Scott A. & Sloan, Richard G. & Soliman, Mark T. & Tuna, Irem, 2005. "Accrual reliability, earnings persistence and stock prices," Journal of Accounting and Economics, Elsevier, vol. 39(3), pages 437-485, September.
  26. Chase P. Ross & Landon J. Ross & Sharon Y. Ross, 2022. "Cash-Hedged Stock Returns," Working Papers 22-03, Office of Financial Research, US Department of the Treasury.
  27. Jonathan L. Rogers & Douglas J. Skinner & Sarah L. C. Zechman, 2016. "The role of the media in disseminating insider-trading news," Review of Accounting Studies, Springer, vol. 21(3), pages 711-739, September.
  28. Daniel J. Tulloch & Ivan Diaz-Rainey & I. M. Premachandra, 2020. "Modelling Sector-Level Asset Prices," JRFM, MDPI, vol. 13(6), pages 1-32, June.
  29. Kenneth B. Schwartz & Billy S. Soo, 1996. "The Association Between Auditor Changes and Reporting Lags," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 353-370, March.
  30. Patricia M. Dechow & Scott A. Richardson & Richard G. Sloan, 2008. "The Persistence and Pricing of the Cash Component of Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 537-566, June.
  31. Eli Bartov, 1997. "Foreign Currency Exposure of Multinational Firms: Accounting Measures and Market Valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 623-652, December.
  32. Akter, Mohsina & Kummer, Tyge-F. & Yigitbasioglu, Ogan, 2024. "Looking beyond the hype: The challenges of blockchain adoption in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  33. Teoh, Siew Hong & Welch, Ivo & Wong, T. J., 1998. "Earnings management and the underperformance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 63-99, October.
  34. Gregory Connor & Lisa R. Goldberg & Robert A. Korajczyk, 2010. "Portfolio Risk Analysis," Economics Books, Princeton University Press, edition 1, number 9224.
  35. Georgios Papanastasopoulos & Dimitrios Thomakos & Tao Wang, 2010. "The implications of retained and distributed earnings for future profitability and stock returns," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(4), pages 395-423, November.
  36. George Papanastasopoulos & Dimitrios D. Thomakos & Tao Wang, 2007. "The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing," Working Paper series 46_07, Rimini Centre for Economic Analysis.
  37. Jie Zhou, 2020. "Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 3183-3213, September.
  38. Bruno R. Arthur & Ani L. Katchova, 2015. "Accrual Anomaly for Agribusiness Stocks," Agribusiness, John Wiley & Sons, Ltd., vol. 31(3), pages 372-387, June.
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