Form 10-Q   Got information? Investor response toForm10-K andForm 10-QEDGAR filings, Griffin, P. A. (2003). Got information? Investor response to Form 10-K and Form 10-Q EDGAR filings.Review of Accounting Studies,8(4), 433-460. This study examines the investor response to Form 10-K and 10-Q reports filed between 1996 and 2001. The samples comprise essentially the entire body of EDGAR filings, including the small business (SB) versions of each filing type. The study documents that the absolute value of excess return is reliably greater on the day of and on the one or two days immediately following the filing date. Accruals management, investor sophistication, and equity valuation: Evidence from10Qfilings, Balsam, S., Bartov, E., & Marquardt, C. (2002). Accruals management, investor sophistication, and equity valuation: Evidence from 10Q filings.Journal of Accounting Research,40(4), 987-1012. This paper explores the effect of the release of the full set of financial statements in Form 10Q on investors. In this paper, the authors predict a negative association between unexpected discretionary accruals estimated using 10Q disclosures and stock returns around 10Q filing dates. Jeopardy, non-public information, and insider trading around SEC 10-K and10-Qfilings, Huddart, S., Ke, B., & Shi, C. (2007). Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings.Journal of Accounting and Economics,43(1), 3-36. This paper aims to show that insiders avoid profitable trades before quarterly earnings are announced and sell (buy) after good (bad) news earnings announcements. It also shows that insiders trade most heavily after earnings announcements and profit from foreknowledge of price-relevant information in the forthcoming Form 10-K or 10-Q filing. Extensions and violations of the statutory SECForm10-K filing requirements, Alford, A. W., Jones, J. J., & Zmijewski, M. E. (1994). Extensions and violations of the statutory SEC Form 10-K filing requirements.Journal of Accounting and Economics,17(1-2), 229-254. This study presents evidence that 20 percent of the 10-Ks in our sample are filed with the SEC after the 90-day statutory due date.It also provides information of firms that delay their filing, and the reasons for these delays. Form 10-Q, Securities, U. S., & Exchange Commission. (2009). Form 10-Q. A multilabel text classification algorithm for labeling risk factors in SECform10-K, Huang, K. W., & Li, Z. (2011). A multilabel text classification algorithm for labeling risk factors in SEC form 10-K.ACM Transactions on Management Information Systems (TMIS),2(3), 18. This study develops, implements, and evaluates a multi-label text classification algorithm called the multi-label categorical K - nearest neighbor (ML-CKNN). The proposed algorithm is designed to automatically identify 25 types of risk factors with specific meanings reported in Section 1A of SEC Form 10-K. A comparison of XBRL filings to corporate 10-KsEvidence from the voluntaryfilingprogram, Bartley, J., Chen, A. Y. S., & Taylor, E. Z. (2011). A comparison of XBRL filings to corporate 10-KsEvidence from the voluntary filing program.Accounting Horizons,25(2), 227-245. The market reaction to10-Kand10-Q filingsand to subsequent The Wall Street Journalearnings announcements, Stice, E. K. (1991). The market reaction to 10-K and 10-Q filings and to subsequent The Wall Street Journal earnings announcements.Accounting Review, 42-55. This study addresses the question of whether the price and volume reactions to firms earnings announcements occur at the SEC filing date or at the subsequent WSJ announcement date. Information interpretation or information discovery: which role of analysts do investors value more?, Livnat, J., & Zhang, Y. (2012). Information interpretation or information discovery: which role of analysts do investors value more?.Review of Accounting Studies,17(3), 612-641. This study provides evidence that a significant percentage of analyst forecast revisions are issued promptly after a broad set of corporate public disclosures and that investors perceive these prompt revisions as more valuable than non-prompt revisions. SEC form 10K/10Q reportsand annualreportsto shareholders: Reporting lags and squared market model prediction errors, Easton, P. D., & Zmijewski, M. E. (1993). SEC form 10K/10Q reports and annual reports to shareholders: Reporting lags and squared market model prediction errors.Journal of Accounting Research, 113-129.