The Effect of Shortened Reporting Lag on the Usefulness of Form 20-F
This study examines the impact of the Securities and Exchange Commission’s (SEC) decision to accelerate the Form 20-F (20-F) filing deadline on the usefulness of 20-Fs. I find that only the large and medium firms experienced a significant increase in market reaction when they accelerated their 20-F...
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| Format: | Others |
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FIU Digital Commons
2016
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| Online Access: | http://digitalcommons.fiu.edu/etd/2530 http://digitalcommons.fiu.edu/cgi/viewcontent.cgi?article=3825&context=etd |