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 in...

Abstract We show that analyst behavior changes in response to a randomly assigned shock exogenously varies the timeliness and cost of accessing mandatory disclosures cross-section investors: analysts reduce coverage issue less optimistic, more accurate, bold, informative forecasts. Our evidence indicates strategic component their behavior: are stronger among with incentives like affiliated or r...

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...

Abstract Research suggests that earnings-disclosure-related litigation causes managers to reduce subsequent disclosure, perhaps stemming from a belief even their good faith disclosures will cause them trouble. This paper considers unexplored dimensions of disclosure and alternative channels provide additional evidence speaks how shapes managers’ strategies. Consistent with Skinner (1994)’s clas...

we aimed to evaluate the timeliness of reporting of malaria surveillance system and understanding the existing problems.the timeliness of malaria surveillance system of iran was evaluated in four provinces of iran including sistan & baluchistan, hormozgan, kerman (as provinces with local malaria transmission) and khuzestan (without local malaria transmission). in this descriptive-analytic cross...

this study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the tunisian stock exchange during 2009.it investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

to determinine the timeliness cost of machine operation, farm-level data were collected from random sample of 227 sugar beet farms located in the three major districts of fars province of iran: eghlid, marvdasht and fasa in 2006.  the results showed that timeliness cost of tillage practices (plough and land leveling), applying fertilizers before planting and timeliness in seed planting per ever...