Watkins' Paper Accepted by TAR

Author: Lorie Marsh

The Accounting Review has accepted Jessica Watkins', Assistant Professor of Accountancy, paper Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline . The paper examines an SEC regulatory change that accelerates the Form 8-K filing deadline. After the change, firms likely to be constrained by the accelerated deadline exhibit increases in information asymmetry between investors and investor disagreement at the 8-K filing date. Moreover, these increases appear to be attributable to a decline in 8-K disclosure detail. The findings shed light on the costs of a prescriptive approach to enhanced disclosure timeliness of ongoing disclosure. Congratulations, Jessie!