The new Form 8-K disclosures

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Institutional Investor Attention and Firm Disclosure (2020, background): “We measure all 8-Ks because the degree of management discretion differs across item types (Lerman and Livnat 2010), and we assume that any variation in total 8-Ks related to attention comes from voluntary instead of mandatory disclosures (similar to Bird and Karolyi 2016).”
Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits (2017, background): “While the inclusion of an MD&A section itself is mandatory, the content is largely at the discretion of the manager (Li [2008], Bloomfield [2008], Loughran and McDonald [2014]).”
Information interpretation or information discovery: which role of analysts do investors value more? (2012, unknown): “K filings has increased substantially after August 2004 (see Lerman and Livnat 2010).”
The Effect of Institutional Ownership on Firm Transparency and Information Production (2015, unknown): “”(13) Prior literature finds these disclosures are associated with abnormal trading volume and return volatility (Lerman and Livnat, 2010).”