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Keywords: market efficiency
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2022)
Published: 15 June 2022
...: HORIZONS-17-086R4 Article Risk Factor Disclosures: Do Managers and Markets Speak the Same Language? Archival Financial Accounting; Regulation; Archival risk factor disclosure; regulation; market efficiency; abnormal stock returns Joshua J. Filzen Garrett A. McBrayer Kyle Shannon Prior research documents...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2017) 31 (4): 109–131.
Published: 01 December 2017
... due to the firm missing an SEC filing deadline. 2017 asset pricing accounting problems SEC filings financial statements market efficiency Timely disclosure of financial statement information is a critical requirement for firms and well-functioning capital markets. Late filings...
