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The New Form 8-K Disclosures

2017
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Release : 2017
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Book Synopsis The New Form 8-K Disclosures by : Alina Lerman

Download or read book The New Form 8-K Disclosures written by Alina Lerman. This book was released on 2017. Available in PDF, EPUB and Kindle. Book excerpt: The Securities and Exchange Commission (SEC) has mandated new disclosure requirements in Form 8-K, which became effective on August 23, 2004. The SEC expanded the list of items that have to be reported and accelerated the timeliness of these reports. This study examines the market reactions to 8-Ks filed under the new SEC regime and investigates whether periodic reports (10-K/Qs) became less informative under the new 8-K disclosure rules. We observe that the newly required 8-K items constitute over half of all filings and that most firms disclose the required items within the new shortened period (four business days). We find that all disclosed items (old and new) are associated with abnormal volume and return volatility around both the event and the SEC filing dates, and some items have significant return drifts after the SEC filings. Surprisingly, we find that the information content of periodic reports has not diminished by the more expansive and timely 8-K disclosures under the new guidance, possibly indicating that investors may use periodic filings to interpret the effects of material events that had been disclosed earlier.

Understanding the New 8-K Disclosure Requirements

2004-01-01 Corporate governance
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Release : 2004-01-01
Genre : Corporate governance
Kind : eBook
Book Rating : 580/5 ( reviews)

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Book Synopsis Understanding the New 8-K Disclosure Requirements by :

Download or read book Understanding the New 8-K Disclosure Requirements written by . This book was released on 2004-01-01. Available in PDF, EPUB and Kindle. Book excerpt:

The Relevance of Form 8-K Reports

1999
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Release : 1999
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Book Synopsis The Relevance of Form 8-K Reports by : Mary Ellen Carter

Download or read book The Relevance of Form 8-K Reports written by Mary Ellen Carter. This book was released on 1999. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we investigate the timeliness of and stock price reaction to a sample of Form 8-K reports filed in 1993 with the Securities and Exchange Commission (SEC). Under current SEC regulations, a Form 8-K must be filed within 5 to 15 days after the occurrence of certain events, such as a bankruptcy filing or an auditor change, as well as after any material development that a registrant believes is relevant to its investors. The SEC?s presumption is that the Form 8-K is relevant to investors; in particular, the report quot;plays a critical role in the periodic reporting system, which is intended to provide investors with a continuous stream of corporate informationquot; (SEC Accounting Series Release No. 306 [1982]). This function has assumed greater importance in light of proposals made by the SEC to expand the number of required disclosures in the Form 8-K and to reduce the allowed time for filing. Specifically, in an attempt to provide more consistent and timely disclosure by all public companies, the SEC proposes that earnings and selected other financial data be released through an 8-K within 30 days after the end of each fiscal quarter (60 days after fiscal year-end). Form 8-K filing deadlines would be shortened; disclosures currently due in 15 calendar days would be accelerated to 5 business days, and those due in 5 business days would be reduced to 1 business day (SEC [1998]).

SEC Handbook

2008 Financial statements
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Author :
Release : 2008
Genre : Financial statements
Kind : eBook
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Book Synopsis SEC Handbook by :

Download or read book SEC Handbook written by . This book was released on 2008. Available in PDF, EPUB and Kindle. Book excerpt:

Master the 8-K

2024 Corporation reports
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Release : 2024
Genre : Corporation reports
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Book Synopsis Master the 8-K by : Gary M. Brown

Download or read book Master the 8-K written by Gary M. Brown. This book was released on 2024. Available in PDF, EPUB and Kindle. Book excerpt: Master the 8-K is a clear, concise, and comprehensive guide to filing the SEC's Current Report on Form 8-K that every securities lawyer or person who is responsible for a company's periodic SEC reports will want to have close at hand. Master the 8-K includes sample disclosure language, and detailed appendices containing the Form 8-K itself, key regulations, and SEC compliance and disclosure interpretations (C&DIs), making it a stand-alone resource for those who are attempting to master the Form 8-K. The Fourth Edition of Master the 8-K provides up-to-the-minute guidance primarily designed to address the latest developments, such as the new Form 8-K Item 1.05 for "Cybersecurity Incidents" and the related addition to Regulation S-K - Item 106.

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