The Incremental Information Content of SEC 10-K Reports Filed under the EDGAR System

Journal of Accounting, Auditing & Finance

Volumn 15, Issue 1, 2000, Pages 25-46

  qi, Daqing ^a   wu, Woody ^a   Haw, in mu ^a  

^a CHINESE UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84990339283     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X0001500102     Document Type: Review

References (28)

1. AIMR. 1981. Corporate Information Committee Reports. Charlottesville, VA: Association for Investment Management and Research.
2. AIMR. 1985. Corporate Information Committee Reports. Charlottesville, VA: Association for Investment Management and Research.
3. AIMR. 1994. Corporate Information Committee Reports. Charlottesville, VA: Association for Investment Management and Research.
4. AIMR. 1996. Corporate Information Committee Reports. Charlottesville, VA: Association for Investment Management and Research.
5. Atiase R. 1985. “Predisclosure Information, Firm Capitalization, and Security Price Behavior around Earnings Announcement”. Journal of Accounting Research, 23 (Spring): 21–36.
6. Ball R. Brown P. 1968. “An Empirical Evaluation of Accounting Numbers”. Journal of Accounting Research, 6 (Autumn): 159–178.
7. Barth M. Murphy C. 1994. “Required Financial Statement Disclosure: Purpose, Subject, Number, and Trends”. Accounting Horizons, 8 (December): 1–22.
8. Barth M. Sweeney A. 1995. “Differential Information Environments and the Relation between Accounting Amounts and Shares Prices: Cost of Capital and Recognition versus Disclosure.” Working paper, Harvard Business School.
9. Collins D. Kothari S. P. 1989. “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”. Journal of Accounting and Economics, 11 (July): 143–181.
10. Collins D. Kothari S. P. Rayburn J. 1987. “Firm Size and the Information Content of Prices with Respect to Earnings”. Journal of Accounting and Economics, 9 (July): 111–138.
11. Cready W. Mynatt P. 1991. “The Information Content of Annual Reports: A Price and Trading Response Analysis”. The Accounting Review, 66 (April): 291–312.
12. Easton P. Zmijewski M. 1993. “SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors”. Journal of Accounting Research, 31 (Spring): 113–129.
13. Foster T. Jenkins D. Vickrey D. 1983. “Additional Evidence on the Incremental Information Content of the 10-K”. Journal of Business Finance and Accounting, 10 (Spring): 57–66.
14. Foster T. Jenkins D. Vickrey D. 1986. “The Incremental Information Content of the Annual Report”. Accounting and Business Research, 24 (Spring): 91–98.
15. Foster T. Vickrey D. 1978. “The Incremental Information Content of the 10-K”. The Accounting Review, 53 (October): 921–934.
16. Freeman R. 1987. “The Association between Accounting Earnings and Security Returns for Large and Small Firms”. Journal of Accounting and Economics, 9 (July): 195–228.
17. Han B. Jennings R. Noel J. 1992. “Communication of Nonearnings Information at the Financial Statements Release Date”. Journal of Accounting and Economics, 15 (March): 63–86.
18. Healy P. Palepu K. 1993. “The Effects of Firms’ Financial Disclosure Strategies on Stock Prices”. Accounting Horizons, 7 (March): 1–11.
19. Holthausen R. Verrecchia R. 1988. “The Effects of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market”. Journal of Accounting Research, 26 (Spring): 82–106.
20. Knutson P. 1992. Financial Reporting in the 1990's and Beyond. Charlottesville, VA: Association for Investment Management and Research.
21. Kothari S. P. Sloan R. 1992. “Information in Prices about Future Earnings”. Journal of Accounting and Economics, 15 (June): 143–171.
22. Lang M. Lundholm R. 1993. “Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures”. Journal of Accounting Research, 31 (Autumn): 246–271.
23. Lees F. 1981. Public Disclosure of Corporate Earnings Forecasts. New York: The Conference Board.
24. Sengupta P. 1998. “Corporate Disclosure Quality and the Cost of Debt”. The Accounting Review, 73 (October): 459–474.
25. Shores D. 1990. “The Association between Interim Information and Security Returns Surrounding Earnings Announcements”. Journal of Accounting Research, 28 (Spring): 164–181.
26. Stice K. 1991. “The Market Reactions to 10-K and 10-Q Filings and to Subsequent Wall Street Journal Earnings Announcements”. The Accounting Review, 66 (January): 42–55.
27. White H. 1980. “A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity”. Econometrics, 48 (May): 817–838.
28. Wilson P. 1987. “The Incremental Information Content of the Accrual and Funds Components of Earnings after Controlling for Earnings”. The Accounting Review, 62 (April): 293–322.