8-K

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8-K

A form that the SEC requires publicly-traded companies to file whenever a significant event happens. These events may affect the company's financial state and therefore the SEC believes that they should be known to the public. Examples of these events include an acquisition, merger, bankruptcy, or change in the composition of the board of directors. 8-K forms are required to be filed within four days of the event.

8-K

A report filed with the SEC by any firm seeking to provide information on a material event that affects its financial condition. The report must be filed by any firm with shares traded on a national exchange or in the over-the-counter market. The SEC makes 8-Ks available to the public. Also called Form 8-K.

8-k.

The Securities and Exchange Commission (SEC) requires that all publicly traded companies use Form 8-k to report anything that could have a significant effect on the financial position of the company or the value of its shares.

Events and changes that must be reported -- in most cases within four days -- include bankruptcy, mergers, acquisitions, amendments to the corporate charter or by-laws, a change of directors, a change in the fiscal year, and even a change of name or address of the company.

A company's Form 8-k becomes public information once it is filed, and you can find the report in the SEC's EDGAR database. These 8-k filings are designed to level the playing field between general investors and investors who have special access to information about a company.

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Lynch noted that only 3% of the 82 major cybersecurity attacks on public companies in 2017 were reported on Forms 8-K. He told Hinman that the problem is the definition of materiality.
SEC CYBERSECURITY DISCLOSURE GUIDANCE DISSATISFIES SOME
Further, the companies said that Forms 8-K summarizing the arrangements were also filed on 30 December 2014 with the US Securities and Exchange Commission.
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The commission also proposed to shorten the filing deadline for Forms 8-K to two business days after an event triggering the form's disclosure requirements.
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Some reporting requirements could include the annual report; SEC forms 8-K, 10-K, 10-Q; FASB 5; Sections 6(a) and 11(a) of the 1933 Securities Act; and Section 10(b) of the Securities Exchange Act of 1934.
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Accelerations of the Timing for Filing Forms 8-K Relating to Changes in Accountants and Resignations of Directors; Amendments to Regulation S-K Regarding Changes in Accountants.
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Schwartz and Soo (1996, 570) conclude that their "study suggests a need for additional research on the incentives of registrants to manage the disclosure of information and the effectiveness of existing regulatory mechanisms." Carter and Soo (1999) find that only firms that file Forms 8-K on time experience a significant market reaction at the filing date.
We gathered as many of the Forms 8-K as we could from EDGAR and then ordered the remainder from the SEC.
TABLE 2 Sample Selection and Attrition for Form 8-K and SECPS Letter Compliance Test 1995-96 1991-92 Total Sample Sample Sample Original lists 720 883 1,603 Eliminations Auditor changes occurred before July 1 40 41 Registrant was corporate subsidiary, or not a corporation 14 SECPS letter was dated earlier than the auditor change date given in the Form 8-K 26 No evidence of auditor change 39 75 Change was due to a merger of auditors 6 Form 8-K announcing auditor dismissal or resignation was not available 42 271 Predecessor auditor was not an AICPA member 45 12 Subtotal of eliminated auditor changes 212 399 Forms 8-K and/or SECPS letter did not have readable date stamps 109 177 Sample for compliance tests 399 307 706 RESULTS
How Effective Is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter
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