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Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Theses and Dissertations
In November 2002, the Securities and Exchange Commission released a final ruling regarding a filing requirement change. The proposed requiredment change was for domestic companies to file annual and quarterly reports within 60 and 30 days, respectfully. This requirement was recommended for companies with a market value of at least $75 million and would reduce by 30 days the time allowed to file these reports. The Wall Street Journal article announcing this proposal stated the change was an effort to address some of the problems arising from accounting scandals such as the Enron scandal of 2001. A potential added benefit …