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The effect of EDGAR on the market reaction to 10-K filings

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  • Asthana, Sharad
  • Balsam, Steven

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  • Asthana, Sharad & Balsam, Steven, 2001. "The effect of EDGAR on the market reaction to 10-K filings," Journal of Accounting and Public Policy, Elsevier, vol. 20(4-5), pages 349-372.
    • Handle: RePEc:eee:jappol:v:20:y:2001:i:4-5:p:349-372
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    Cited by:

    1. Eiler, Lisa A. & Miranda-Lopez, Jose & Tama-Sweet, Isho, 2015. "The Impact of Accounting Disclosures and the Regulatory Environment on the Information Content of Earnings Announcements," The International Journal of Accounting, Elsevier, vol. 50(2), pages 142-169.
    2. Miguel Duro & Jonas Heese & Gaizka Ormazabal, 2019. "The effect of enforcement transparency: Evidence from SEC comment-letter reviews," Review of Accounting Studies, Springer, vol. 24(3), pages 780-823, September.
    3. Jap Efendi & Jin Dong Park & Chandra Subramaniam, 2016. "Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 259-285, June.
    4. Jeffrey T. Doyle & Matthew J. Magilke, 2013. "Decision Usefulness and Accelerated Filing Deadlines," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 549-581, June.
    5. Trabelsi, Samir & Labelle, Réal & Dumontier, Pascal, 2008. "Incremental Voluntary Disclosure on Corporate Websites, Determinants and Consequences," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(2), pages 120-155.
    6. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    7. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
    8. Nadine Gatzert & Dinah Heidinger, 2020. "An Empirical Analysis of Market Reactions to the First Solvency and Financial Condition Reports in the European Insurance Industry," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 87(2), pages 407-436, June.
    9. Ormazabal, Gaizka & Duro, Miguel & Heese, Jonas, 2017. "Does the Public Disclosure of the SEC’s Oversight Actions Matter?," CEPR Discussion Papers 12145, C.E.P.R. Discussion Papers.
    10. Matthias Bank & Ralf Baumann, 2015. "Market efficiency under ad hoc information: evidence from Germany," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 29(3), pages 173-206, August.
    11. Shen, Hongtao & Yang, Qing & Luo, Le & Huang, Nan, 2023. "Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies," The British Accounting Review, Elsevier, vol. 55(1).
    12. Ni, Xiaoran & Wang, Ye & Yin, David, 2021. "Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation," Journal of Corporate Finance, Elsevier, vol. 71(C).
    13. Hussein Ali Khasharmeh & Khaled Aljifri, 2010. "The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 4(1), pages 51-71.
    14. Wu, Chen-Hui & Wu, Chin-Shun & Liu, Victor W., 2009. "The conservatism bias in an emerging stock market: Evidence from Taiwan," Pacific-Basin Finance Journal, Elsevier, vol. 17(4), pages 494-505, September.
    15. Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018. "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 528-588, June.
    16. Kim, Jongkyum & Lim, Jee-Hae & Yoon, Kyunghee, 2022. "How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?," International Journal of Accounting Information Systems, Elsevier, vol. 47(C).
    17. Christensen, Theodore E. & Heninger, William G. & Stice, Earl K., 2013. "Factors associated with price reactions and analysts’ forecast revisions around SEC filings," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 133-148.
    18. Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.

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