... Editorship of Teri Lombardi Yohn. 09 04 2017 13 05 2022 14 06 2022 2023 risk factor disclosure regulation market efficiency abnormal stock returns We would like to thank Sundaresh Ramnath (editor), two anonymous reviewers, Gary P. Brinson, John Campbell, Eric...

... relation, earnings management, and market efficiency. We also introduce some new findings that were not in the original studies. We use a framework that maps firms’ business activities into share prices and provide straightforward descriptions of the research methodologies, empirical findings...

.... October 2013 June 2017 2017 asset pricing accounting problems SEC filings financial statements market efficiency The second research question asks whether investors react differently to late quarterly filings than to late annual filings. Shareholders may react differently to late...