Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 4 of 4 for “"SEC regulation"”.
-
SEC Regulation of Corporate 10K Filing Dates: The Effect on Earnings Management and Market Recognition
In November 2002, the Securities and Exchange Commission released a final ruling regarding a filing requirement change. The proposed requiredment change was for domestic companies to file annual and quarterly reports within 60 and 30 days, respectfully. This requirement was recommended for …
-
The effect of financial reporting on strategic investments : evidence from purchase obligations
… firms' strategic interactions. I exploit an SEC regulation requiring firms to report off-balance sheet purchase obligations, such as commitments to inventory purchases, CAPEX, R&D, and advertising. Motivated by theory on strategic investments, I predict and find that firms respond to the …
-
Essays on the effect of exogenous factors on price momentum profit
… emphasize that failing to meet the deadline of SEC regulation raises the negative sentiment among investors. Therefore, the magnitude of financial report tone effect on short run return continuation is reduced. However, this outcome is witnessed in late 10K filings, while there is no significant …