Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements (Classic Reprint) - Tapa blanda
Sinopsis
Excerpt from Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements
To examine the conditions under which firms delay their 10-k filings, we collected a sample of 182 actual Form 12b-25 filings from the sec. We document the reason stated by the firm for its inability to file a timely 10-k and if the firm expected a significant change in the results of its operations (required disclosures in Form 12b Our analysis of this sample indicates that most firms delay their 10-k filing because of reasons related to financial distress.5 Some firms with delayed 10-k filings, however, are not experiencing financial distress, but are involved in other activities such as acquisitions or mergers that cause a delay in the 10-k filing. Consistent with the majority of the firms experiencing financial distress, 31 percent of the firms stated that earnings for the current fiscal period were expected to be significantly less than earnings in the previous period, while only 10 percent stated that earnings for the current fiscal period were expected to be significantly greater that earnings in the previous period.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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Reseña del editor
Excerpt from Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements
To examine the conditions under which firms delay their 10-k filings, we collected a sample of 182 actual Form 12b-25 filings from the sec. We document the reason stated by the firm for its inability to file a timely 10-k and if the firm expected a significant change in the results of its operations (required disclosures in Form 12b Our analysis of this sample indicates that most firms delay their 10-k filing because of reasons related to financial distress.5 Some firms with delayed 10-k filings, however, are not experiencing financial distress, but are involved in other activities such as acquisitions or mergers that cause a delay in the 10-k filing. Consistent with the majority of the firms experiencing financial distress, 31 percent of the firms stated that earnings for the current fiscal period were expected to be significantly less than earnings in the previous period, while only 10 percent stated that earnings for the current fiscal period were expected to be significantly greater that earnings in the previous period.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Reseña del editor
Excerpt from Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements
All commercial and industrial firms that have registered securities under Section 12 of the 1934 Securities and Exchange Act and are required by Section 13 to file periodic reports, and firms that have registered securities under the 1933 Securities and Exchange Act and are required by Section l5(d) to file periodic reports, are required to file a Form 10-k with the sec within 90 days after their fiscal yearend. The sec considers a form as filed on the date it is received at the sec's principal office in Washington, D. C.; Rule 03 of the 1934 Securities and Exchange Act defers a statutory filing date for sec filings until the business day immediately following the statutory filing date if the statutory filing date is on a Saturday, Sunday, or holiday.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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Extensions and Violations of the Statutory Sec Form 10-K Filing Requirements
Impresión bajo demandaLibrería: Forgotten Books, London, Reino Unido
Calificación del vendedor: 4 de 5 estrellas
Paperback. Condición: New. Print on Demand. This book examines filings with the US Securities and Exchange Commission (SEC). The author finds that up to 20% of these filings are late. This is significant because it means that non-earnings financial statement information is not always available to the public within three months of a company's fiscal year-end. Studies often rely on publicly available, non-earnings financial statement information to predict events such as mergers or changes in stock returns. The author finds that late filings are not random, rather, companies experiencing unfavorable economic events are more likely to file late. These companies are also more likely to have smaller firm size, negative accounting rates of return, negative changes in earnings, lower liquidity, higher financial leverage, and experience negative market-adjusted stock returns. Thus, studies assuming this information is available within three months of fiscal year-end could be misclassifying firms and introducing bias into their results. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Nº de ref. del artículo: 9781333741020_0
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Extensions and Violations of the Statutory Sec Form 10K Filing Requirements Classic Reprint
Librería: PBShop.store US, Wood Dale, IL, Estados Unidos de America
Calificación del vendedor: 5 de 5 estrellas
PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781333741020
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Extensions and Violations of the Statutory Sec Form 10K Filing Requirements Classic Reprint
Librería: PBShop.store UK, Fairford, GLOS, Reino Unido
Calificación del vendedor: 5 de 5 estrellas
PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781333741020
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