Essays about: "Filing Lag"
Found 1 essay containing the words Filing Lag.
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1. Tobin's q and the Signaling Effect of Filing Lag in Explaining Firm Performance
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : 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
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