Chan, Kam C.; El-Gazzar, Samir; Jacob, Rudolph A.; Lee, … - In: Journal of Financial Regulation and Compliance 23 (2015) 2, pp. 161-178
Purpose – The purpose of this paper is to investigate the impact of the US Securities and Exchange Commission (SEC) accelerated deadline on foreign firms, and the 20-F filing practices and factors relating to the filing lags. Design/methodology/approach – The authors identified 338 firms...