Form 8K - Explained
What is a Form 8K?
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Form 8-K Academic Research on Form 8K Form 8-K An analysis ofForm 8-Kdisclosures of auditor changes by firms approaching bankruptcy, Schwartz, K. B., & Soo, B. S. (1995).Auditing,14(1), 125. The relevance ofForm 8-Kreports, Carter, M. E., & Soo, B. S. (1999).Journal of Accounting Research,37(1), 119-132. This paper investigates the timeliness of and stock price reaction to a sample of Form 8-K reports filed in 1993 with the Securities and Exchange Commission (SEC). The paper shows the deadline incorporated by the SEC to firms in filing their 8-K reports. It also shows the implication of late signings, the processes involved in proper signing of these results, and the events which leds to the SECs need to shorten the deadline for filing these reports. The newForm 8-Kdisclosures, Lerman, A., & Livnat, J. (2010). Review of Accounting Studies,15(4), 752-778. This paper explores the rule by the Securities and Exchange Commission for filing the Form 8-K report by firms. It also lists the new requirements by this body in the filing these reports. This study examines the market reactions to 8-Ks filed under the new SEC regime and investigates whether periodic reports (10-K/Qs) became less informative under the new 8-K disclosure rules. The paper shows that the newly required 8-K items constitute over half of all filings and that most firms disclose the required items within the new shortened period (four business days). The financial and market effects of the SEC's accounting and auditing enforcement releases, Feroz, E. H., Park, K., & Pastena, V. S. (1991). Journal of Accounting Research, 107-142. This study explores three questions related to the SEC's accounting enforcement program: what types of accounting and auditing problems motivate enforcement actions, what are the consequences of investigations on targets' financial statements, managers, and auditors, and how do investors and other market agents view the SEC's actions? The paper was also nominated for the American Accounting Association's Seminal Contributions to the Accounting Literature Award. Good news, bad news, and the intraday timing of corporatedisclosures, Patell, J. M., & Wolfson, M. A. (1982). Accounting Review, 509-527. This study examines firm behaviours with respect to the systematic intraday timing of earnings and dividends announcements. In particular, it tests the hypothesis that good new is more likely to be released when the security markets are open, and that bad news appears more frequently after the close of trading. An investigation of Securities and Exchange Commission regulation of auditor changedisclosures: The case of Accounting Series Release No. 165, Smith, D. B. (1988). Journal of Accounting Research, 134-145. The effects of firm size, corporate governance quality, and bad news on disclosure compliance, Ettredge, M., Johnstone, K., Stone, M., & Wang, Q. (2011). Review of Accounting Studies,16(4), 866-889. This study assesses the incremental effects of firm size, corporate governance quality, and bad news on disclosure compliance. This study was conducted as a result of calls for increased compliance, size-based regulation, and continued exemption of small firms from internal control reporting requirements. The paper examines compliance with the disclosure requirements of an SEC-mandated filing that requires no computations or complex judgments but is nonroutine and may reveal value-decreasing information that otherwise would not become public. The SECForm 8-K: Full Disclosure or Fully Diluted-The Quest for Improved Financial Market Transparency, Lawrence, J. B., & Prentice, J. W. (2006). Wake Forest L. Rev.,41, 913. This study analyses the changes in corporate disclosure behaviour resulting from the informational paradigm shift originally promulgated by the Securities and Exchange Commissions (SEC) and ultimately effectuated by the Sarbanes-Oxley Act of 2002. Findings from this study support the prevalent theory that the increased mandatory disclosures and plethora of the 8-K items have desensitized investors and diluted the informational value of those corporate disclosures. Audit committee quality and internal control: An empirical analysis, Krishnan, J. (2005). The accounting review,80(2), 649-675. This paper examines the association between audit committee quality and the quality of corporate internal control. The potential determinants of auditor change, Williams, D. D. (1988). Journal of Business Finance & Accounting,15(2), 243-261. This paper attempts to determine a more precise a more answer to the question of auditors change: to develop a rationale for auditor change and to identify some of the factors contributing to auditor switches. The paper develops and employs a theoretical model to explain auditors switches. The relative use ofform 8-k disclosures: a trading response analysis, McLelland, A. J. (2004).(Doctoral dissertation, Texas A&M University).