Impink, J.(Joost Impink)
10- ﬁ rms ﬁ ling ﬁ lers control weakness ﬁ lings material -25 section market disclosure delay explanation reaction accounting ﬁ ling deadline deadline ﬁ ling deadlines market reactions sample report ﬁ scal years compliance section 404 compliance ﬁcation signi 10- k audit evidence variable result material weakness material weakness disclosures journal return timeliness information reason rm-year table market reaction 0.00 auditor model ﬁ nancial section 404 accounting research ﬁ ling delay material weaknesses ﬁ ling delays incidence value signi ﬁcantly nancial effect december increase ﬁcant control weaknesses panel ﬁ rm-years research year-end alford ﬁ nding sox section 404 issue stock edgar change requirement ﬁ ler management 123 sox category noti ﬁcation audit report signi ﬁcant review
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Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?
Impink, J. Lubberink, M. Praag, B. van Veenman, D.