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An Examination Of 13f Filings

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  • 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
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    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. 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.
    3. 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).

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