Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings

By Paul Griffin. 2003

249 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/b41cb463b94ff76ffde5dbb46567847a983478e1

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Citations in the corpus

Why are 10-K Filings so Long? (2016, background): “However, a substantial body of research confirms that 10-Ks contain price-relevant information that investors trade on (e.g., Huddart, Ke, and Shi 2007; Griffin 2003; You and Zhang 2009).”
The Role of Newswires in Screening and Disseminating Value-Relevant Information in Periodic SEC Reports (2011, unknown): “Collectively, not only are earnings announcements and other disclosures increasingly preempting periodic reports, but also periodic reports tend to cluster in calendar time (Griffin 2003; Li and Ramesh 2009a) and require substantial information processing efforts.”
The Impact of Earnings on the Pricing of Credit Default Swaps (2007, background): “5 See Hull et al. (2004) regarding the relationship between credit rating changes, CDS premia and bond prices.”
Information interpretation or information discovery: which role of analysts do investors value more? (2012, unknown): “Griffin (2003) documents significant market reactions to 10-”
Readability of 10‐K Reports and Stock Price Crash Risk (2019, unknown): “…of the reports, such as the Management Discussion and Analysis, provide investors with new and important supplementary information (Brown and Tucker 2011; Feldman et al. 2010; Griffin 2003; Jegadeesh and Wu 2013; Kothari et al. 2009a; Li 2010a; Loughran and McDonald 2011; You and Zhang 2009).”
The Use of EDGAR Filings by Investors (2017, unknown): “This is consistent with filing returns evidence of Griffin [2003]. He finds a stronger response from investors surrounding the filings of 10-Ks than for 10-Qs.”
The benefits of specific risk-factor disclosures (2016, unknown): “Empirically, there is a long history in research using unsigned, unexpected returns (e.g., Beaver 1968; May 1971; Cready and Mynatt 1991; Griffin 2003; Brown and Tucker 2011) or unexpected trading volume (see the review by Bamber et al. 2011) to measure information content in financial reports.”
Word Power: A New Approach for Content Analysis (2013, methodology): “Griffin (2003) finds that the volatility of returns in the filing period is significantly greater than the volatility during a 10-day preand post-announcement window and concludes that the market receives valuable information during this event window.”
Large-Sample Evidence on Firms’ Year-Over-Year MD&A Modifications (2011, background): “On the one hand, Griffin (2003) reports an increase in market reaction to 10-”
Financial reporting complexity and investor underreaction to 10-K information (2009, unknown): “Moreover, the requirement of electronic filing (that is, the implementation of EDGAR by SEC) makes it significantly easier for investors (especially small investors) to access information in 10-K ( Griffin 2003; Asthana et al. 2004).”