報告題目：The Impact of Accelerating 20-F Filing Deadline
報告人姓名：劉震峰
報告人照片及簡介：
劉震峰，現(xiàn)任美國University of Michigan-Flint管理學院會計學助理教授，2010年獲上海外國語大學會計學士，2011年獲美國University of Minnesota-Twin Cities會計碩士，2016年獲美國Florida International University會計博士，主授財務會計、會計信息系統(tǒng)和會計數(shù)據(jù)分析課程，主要研究方向為國際財務報告、會計法規(guī)、管理層會計選擇、會計舞弊和審計。
報告摘要：
This study examines the impact of the SEC’s decision to accelerate the 20-F filing deadline from six to four months after the fiscal year-end for foreign private issuers (FPIs). We find that only large FPIs experience a significant positive market reaction around the accelerated 20-F filing date, and such acceleration is associated with an improved reporting environment. We also find that only large and medium FPIs benefit from further acceleration of 20-F filing deadline from four to three months after the fiscal year-end and that any further acceleration of 20-F filing does not benefit all sizes of the FPIs. Our results contribute to the debate about whether it is beneficial for the FPIs to further accelerate their 20-F filing deadline in alignment with the filing deadlines of U.S. domestic companies.
報告時間：2022年6月13日星期一上午10:00
報告地點：經(jīng)濟管理學院一樓100號學術(shù)報告廳
舉辦部門：經(jīng)濟管理學院、人文社科處