Essays about: "Filing Lag"

Found 1 essay containing the words Filing Lag.

  1. 1. Tobin's q and the Signaling Effect of Filing Lag in Explaining Firm Performance

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Martin Unger; Simon Eliasson; [2019]
    Keywords : Filing Lag; 10-K and 10-Q Reports; Signaling; Firm Performance; Tobin s q;

    Abstract : This paper examines filing lag, measured as the number of days from fiscal period end to the filing date of either the 10-K or 10-Q report, as a signal of firm operational capabilities. With Spence's (1973) signaling theory, we show that filing lag fulfills the requirements of being a signal of operational capabilities and ultimately firm performance. READ MORE