| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 10489597 | Journal of Accounting and Public Policy | 2005 | 8 Pages |
Abstract
We examine the characteristics and incentives of companies that filed their sworn financial reports prior to the deadline set by the SEC's June 27, 2002 order. Consistent with our theoretical predictions, we find that larger firms, firms with higher quality of earnings, and firms with higher levels of institutional holdings filed early. These results contribute to our understanding of factors affecting firms' responses to regulatory requirements.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Gerald J. Lobo, Jian Zhou,