Do Corporate Managers Manipulate Disclosure through Changing 10-K File Size?

Buhui Qiu    Quan Gan, Buhui Qiu
05 Dec 2017
Categories: Accounting, Corporate Finance

Country or region: Asia Pacific (Overall)

File size is a simple measure of disclosure document readability. This study shows that 10-K file size change has negative and robust cross-sectional stock return predictability. A hedge portfolio based on 10-K file size change generates an abnormal return spread of more than 3% per annum. 10-K file size change ......

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