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The Impact of Accelerating 20-F Filing Deadline
点击数:414     发布日期:2022-06-08     发布部门:人文社科处 深蓝研究院

报告题目:The Impact of Accelerating 20-F Filing Deadline

报告人姓名:刘震峰

报告人照片及简介:

刘震峰,现任美国University of Michigan-Flint管理学院会计学助理教授,2010年获上海外国语大学会计学士,2011年获美国University of Minnesota-Twin Cities会计硕士,2016年获美国Florida International University会计博士,主授财务会计、会计信息系统和会计数据分析课程,主要研究方向为国际财务报告、会计法规、管理层会计选择、会计舞弊和审计。

报告摘要:

This study examines the impact of the SEC’s decision to accelerate the 20-F filing deadline from six to four months after the fiscal year-end for foreign private issuers (FPIs). We find that only large FPIs experience a significant positive market reaction around the accelerated 20-F filing date, and such acceleration is associated with an improved reporting environment. We also find that only large and medium FPIs benefit from further acceleration of 20-F filing deadline from four to three months after the fiscal year-end and that any further acceleration of 20-F filing does not benefit all sizes of the FPIs. Our results contribute to the debate about whether it is beneficial for the FPIs to further accelerate their 20-F filing deadline in alignment with the filing deadlines of U.S. domestic companies.

报告时间:2022613日星期一上午10:00

报告地点:经济管理学院一楼100号学术报告厅   

举办部门:经济管理学院、人文社科处