The change in investor reaction to 10-K filings after Regulation Full Disclosure and the Sarbanes–Oxley Act
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DOI: 10.1108/mf-02-2019-0100
Abstract: The purpose of this paper is to examine whether the investor reaction to 10-K filings has changed since the implementation of Regulation Full Disclosure (FD) and the Sarbanes–Oxley Act (SOX) and examine whether the market… read more here.
Keywords: reaction filings; investor reaction; regulation full; reaction ... See more keywords