Agarwal, Vikas; Jiang, Wei; Tang, Yuehua; Yang, Baozhong - Institut für Finanzmarktforschung, Wirtschafts- und … - 2010
-end equity holdings are disclosed with a significant delay through amendments to the Form 13F. Our evidence supports hiding … standard 13F holdings databases which usually exclude the confidential holdings, and contributes to the policy debate regarding …