SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Impact of the Accelerated Filing Deadline on Timeliness of 10-K Filings
9 references·4 citing·54 second hop
The Impact of the Accelerated Filing Deadline on Timeliness of 10-K Filings (2005)The Impact of the Accelerated Filing Dead…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Determinants of Weaknesses in Internal Control Over Financial Reporting and the Implications for Earnings Quality (2005)Determinants of Weaknesses in…Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings (2003)Got Information? Investor Res…The Sarbanes-Oxley Act of 2002 (2002)The Sarbanes-Oxley Act of 2002Accounting Recognition, Moral Hazard, and Communication (2000)Accounting Recognition, Moral…How Costly is Financial (Not Economic) Distress? Evidence from Highly Leveraged Transactions that Became Distressed (1997)How Costly is Financial (Not …Extensions and violations of the statutory SEC form 10-K filing requirements (1994)Extensions and violations of …SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors (1993)SEC Form 10K/10Q Reports and …Reporting Delays for Failed Firms (1983)Reporting Delays for Failed F…Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag (2019)Does one size fit all? Eviden…Boards, Auditors, Attorneys and Compliance with Mandatory SEC Disclosure Rules (2013)Boards, Auditors, Attorneys a…Enforcement and disclosure under regulation fair disclosure: an empirical analysis (2011)Enforcement and disclosure un…Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings? (2011)Did accelerated filing requir…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Changes in the value-relevance of earnings and book values over the past forty years (1997)Are Insider Trades Informative? (2001)Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings (2006)Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation (2013)Word power: A new approach for content analysis (2013)The Cross-Section of Expected Stock Returns (1992)Fundamental Information Analysis (1993)Accrual reliability, earnings persistence and stock prices (2005)Market Reaction Surrounding the Filing of Periodic SEC Reports (2009)Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings (2013)The role of the media in disseminating insider-trading news (2016)The Information Content of Annual Earnings Announcements (1968)Moral Hazard and Observability (1979)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)Recognition: An Information Content Perspective (2001)Intertemporal aggregation and incentives (2004)Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting? (2008)Good News and Bad News: Representation Theorems and Applications (1981)Discretionary disclosure (1983)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)What Happens to Partners Who Issue Adverse Internal Control Opinions? (2025)Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors (2008)Internal control and management guidance (2009)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions (1986)Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading? (2006)The Role of Newswires in Screening and Disseminating Value-Relevant Information in Periodic SEC Reports (2010)The Information Content of Risk Factor Disclosures in Quarterly Reports (2015)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)The Non-submission of Accounts and Small Company Financial Failure Prediction (1988)Auditor changes, information quality and bankruptcy prediction (1989)Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits? (2022)Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Performance matched discretionary accrual measures (2005)Sox Costs: Auditor Attestation Under Section 404 (2005)Sarbanes Oxley Internal Control Requirements and Earnings Quality (2006)The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology (2020)Managerial discretion and optimal financing policies (1990)Liquidation Values and Debt Capacity: A Market Equilibrium Approach (1992)Financial Distress and Corporate Performance (1994)Agency Costs, Risk Management, and Capital Structure (1998)How Big Are the Tax Benefits of Debt? (2000)Asset Fire Sales (and Purchases) in Equity Markets (2005)Corporate Governance and the Cost of Equity Capital (2005)Corporate governance: measurement and determinant analysis (2007)Female Board Presence and the Likelihood of Financial Restatement (2012)
this work references cited by second hop

References

  • 1997How Costly is Financial (Not Economic) Distress? Evidence from Highly Leveraged Transactions that Became Distressed1,255 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2003Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings283 cited
  • 2002The Sarbanes-Oxley Act of 2002280 cited
  • 1994Extensions and violations of the statutory SEC form 10-K filing requirements165 cited
  • 1993SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors134 cited
  • 2005Determinants of Weaknesses in Internal Control Over Financial Reporting and the Implications for Earnings Quality70 cited
  • 1983Reporting Delays for Failed Firms46 cited
  • 2000Accounting Recognition, Moral Hazard, and Communication43 cited

Cited by

  • 2011Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?25 cited
  • 2011Enforcement and disclosure under regulation fair disclosure: an empirical analysis24 cited
  • 2013Boards, Auditors, Attorneys and Compliance with Mandatory SEC Disclosure Rules24 cited
  • 2019Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag19 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work