The primary objectives of this research are to investigate the impact of the Securities Exchange Commission (SEC) accelerated deadline on foreign firms' 20-F filing practices and factors relating to the filing lags. Based on a sample of 338 U.S.-listed foreign firms, our results indicate that...

Many life insurance companies outside the US disclose embedded value (EV), an actuarial estimate of the present value of the future net cash flows arising from the company's in-force life insurance business. Industry surveys have shown that EV is used by analysts for valuation purposes. However,...

This paper investigates the impact of management responsibility in corporate shock events on shareholders' wealth and the types and frequency of repair actions taken to mitigate reputational losses. Information theory and market psychology suggest that shock events resulting from management...