Market Reaction Surrounding the Filing of Periodic SEC Reports

By Edward Xuejun Li, K. Ramesh. 2009

163 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/e5c75a44f99222f2154c458ba9f7dc9176d24e22

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Finance

Citations in the corpus

Textual Analysis of Corporate Disclosures: A Survey of the Literature (2011, background): “The SAB refers to individuals taking responsibility for successful outcomes but blaming circumstances or other persons for unsuccessful outcomes [Libby and Rennekamp, 2010].”
The Role of Newswires in Screening and Disseminating Value-Relevant Information in Periodic SEC Reports (2011, unknown): “7 using a large sample in the post-EDGAR period, Li and Ramesh (2009a) report no significant price or volume reactions surrounding the filing of quarterly periodic reports and find market reactions to 10-K reports only under limited circumstances.”
Earnings management and annual report readability (2017, unknown): “We identify disclosures as timely if the company files its 10-K within 7 calendar days after the earnings announcement, corresponding to the 5 trading days used in Li and Ramesh (2009). After partitioning the data, we replicate the analysis reported in Panel A of Table 7.”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, unknown): “First, Granja (2014) exploits a change in disclosure regulation for state-regulated banks to analyze the effects on bank behavior and more broadly the stability and development of the banking sector.”
Selection Bias and Econometric Remedies in Accounting and Finance Research (2011, unknown): “14 Among the accounting studies surveyed, Omer, Bedard, and Falsetta [2006] and Li and Ramesh [2009] use FIML.”
Information interpretation or information discovery: which role of analysts do investors value more? (2012, unknown): “First, 10-Q and 10-K forms tend to be clustered in filing time, often within days of the statutory filing deadline (Li and Ramesh 2009).”