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Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline
16 references·2 citing·42 second hop
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline (2022)Consequences of Prescribed Disclosure Tim…Entropy-balanced accruals (2020)Entropy-balanced accrualsWhen Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Measuring Securities Litigation Risk (2011)Measuring Securities Litigati…The Role of the Business Press as an Information Intermediary (2009)The Role of the Business Pres…How disclosure quality affects the level of information asymmetry (2007)How disclosure quality affect…Information and the Cost of Capital (2004)Information and the Cost of C…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…Trading Volume: Definitions, Data Analysis, and Implications of Portfolio Theory (2000)Trading Volume: Definitions, …Differential Interpretation of Public Signals and Trade in Speculative Markets (1995)Differential Interpretation o…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…Trading Volume and Price Reactions to Public Announcements (1991)Trading Volume and Price Reac…Inferring Trade Direction from Intraday Data (1991)Inferring Trade Direction fro…The Relation Between Price Changes and Trading Volume: A Survey (1987)The Relation Between Price Ch…Asset pricing and the bid-ask spread (1986)Asset pricing and the bid-ask…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…Artificial intelligence and corporate investment efficiency (2025)Artificial intelligence and c…Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies (2024)Does board composition impact…Risk, Return, and Equilibrium: Empirical Tests (1973)The relationship between return and market value of common stocks (1981)The theory and practice of econometrics (1986)Liquidity Risk and Expected Stock Returns (2003)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Disclosure, Liquidity, and the Cost of Capital (1991)Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis (1993)Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Illiquidity and Stock Returns II: Cross-Section and Time-Series Effects (2018)The Structure of Scientific Revolutions (1963)A Theory of Intraday Patterns: Volume and Price Variability (1988)Breadth of ownership and stock returns (2002)Differences of Opinion, Short-Sales Constraints, and Market Crashes (2003)Disagreement and the Stock Market (2007)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)The Behavior of Stock-Market Prices (1965)A Subordinated Stochastic Process Model with Finite Variance for Speculative Prices (1973)Differences of Opinion Make a Horse Race (1993)Autoregressive Conditional Duration: A New Model for Irregularly Spaced Transaction Data (1998)Editor's Choice Digesting Anomalies: An Investment ApproachThe Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Asset pricing with liquidity risk (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)Do ESG Controversies Matter for Firm Value? Evidence from International Data (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)Commonality in liquidity (2000)Is Information Risk a Determinant of Asset Returns? (2002)Does Algorithmic Trading Improve Liquidity? (2011)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)
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References

  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 1986Asset pricing and the bid-ask spread5,087 cited
  • 1991Inferring Trade Direction from Intraday Data3,150 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1987The Relation Between Price Changes and Trading Volume: A Survey2,380 cited
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • 1995Differential Interpretation of Public Signals and Trade in Speculative Markets1,192 cited
  • 2009The Role of the Business Press as an Information Intermediary1,116 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1991Trading Volume and Price Reactions to Public Announcements1,097 cited
  • 2011Measuring Securities Litigation Risk848 cited
  • 2007How disclosure quality affects the level of information asymmetry775 cited
  • 2020Entropy-balanced accruals761 cited
  • 2000

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Trading Volume: Definitions, Data Analysis, and Implications of Portfolio Theory
694 cited

Cited by

  • 2025Artificial intelligence and corporate investment efficiency16 cited
  • 2024Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies15 cited