Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements (Classic Reprint) - Brossura
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Excerpt from Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements
To examine the conditions under which firms delay their 10-k filings, we collected a sample of 182 actual Form 12b-25 filings from the sec. We document the reason stated by the firm for its inability to file a timely 10-k and if the firm expected a significant change in the results of its operations (required disclosures in Form 12b Our analysis of this sample indicates that most firms delay their 10-k filing because of reasons related to financial distress.5 Some firms with delayed 10-k filings, however, are not experiencing financial distress, but are involved in other activities such as acquisitions or mergers that cause a delay in the 10-k filing. Consistent with the majority of the firms experiencing financial distress, 31 percent of the firms stated that earnings for the current fiscal period were expected to be significantly less than earnings in the previous period, while only 10 percent stated that earnings for the current fiscal period were expected to be significantly greater that earnings in the previous period.
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Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements
Print on DemandDa: Forgotten Books, London, Regno Unito
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Paperback. Condizione: New. Print on Demand. This book examines filings with the US Securities and Exchange Commission (SEC). The author finds that up to 20% of these filings are late. This is significant because it means that non-earnings financial statement information is not always available to the public within three months of a company's fiscal year-end. Studies often rely on publicly available, non-earnings financial statement information to predict events such as mergers or changes in stock returns. The author finds that late filings are not random, rather, companies experiencing unfavorable economic events are more likely to file late. These companies are also more likely to have smaller firm size, negative accounting rates of return, negative changes in earnings, lower liquidity, higher financial leverage, and experience negative market-adjusted stock returns. Thus, studies assuming this information is available within three months of fiscal year-end could be misclassifying firms and introducing bias into their results. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Codice articolo 9781333741020_0
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Extensions and Violations of the Statutory Sec Form 10K Filing Requirements Classic Reprint
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PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000. Codice articolo LW-9781333741020
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Extensions and Violations of the Statutory Sec Form 10K Filing Requirements Classic Reprint
Da: PBShop.store UK, Fairford, GLOS, Regno Unito
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PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000. Codice articolo LW-9781333741020
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