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- W1569661411 abstract "We find that the market reacts negatively to announcements that firms will file late 10-Qs or 10-Ks, and that the reaction is more negative for late 10-Qs than late 10-Ks. We also find that the larger reaction to late 10-Q announcements is due to firms that report accounting reasons as the cause of the delay. In addition, we find that the market anticipates which late 10-Q filers will subsequently fail to file within the SEC’s allowed grace period, but only when accounting reasons explain the delay. Finally, we find that abnormal returns continue to decline during the months following the late filing announcement, except when accounting reasons explain the delay. Our study contributes to the literature by finding that late filings have important capital market consequences and that late 10-Q filings have distinct valuation implications compared with late 10-K filings. Importantly, we also show that accounting information included in Form NT plays a critical role in how market participants interpret the valuation implications of late filings." @default.
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- W1569661411 date "2011-01-01" @default.
- W1569661411 modified "2023-10-16" @default.
- W1569661411 title "Capital Market Consequences of Filing Late 10-Qs and 10-Ks" @default.
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- W1569661411 doi "https://doi.org/10.2139/ssrn.1749588" @default.
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