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Firm characteristics associated with concurrent disclosure of GAAP-compliant financial statements with earnings announcements

D’Angelo, Thomas; El-Gazzar, Samir; Jacob, Rudolph A. - In: Journal of Financial Regulation and Compliance 26 (2018) 3, pp. 365-381

Purpose: This paper aims to examine the characteristics of firms that voluntary disclose generally accepted accounting principals (GAAP)-compliant statements of income, statement of cash flows (SCF) and balance sheet (BS) concurrently with quarterly earnings releases. Cardinal motivation of the...

Persistent link: https://www.econbiz.de/10012074933

Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline

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...

Persistent link: https://www.econbiz.de/10014870644

Evolution of financial reporting of life insurers : The predominance of unregulated embedded value disclosure

Jacob, Rudolph A.; El-Gazzar, Samir; McGregor, Scott - In: Journal of Financial Regulation and Compliance 25 (2017) 1, pp. 56-72

Purpose This paper aims to examine the capital market effects and predominance of unregulated embedded value (EV) financial reporting in the life insurance industry in foreign domestic markets, and US markets for foreign firms that cross-list in the USA. Design/methodology/approach Recent...

Persistent link: https://www.econbiz.de/10014870654