报告题目：The Impact of Accelerating 20-F Filing Deadline

报告人姓名：刘震峰

报告人照片及简介：

刘震峰，现任美国University of Michigan-Flint管理学院会计学助理教授，2010年获上海外国语大学会计学士，2011年获美国University of Minnesota-Twin Cities会计硕士，2016年获美国Florida International University会计博士，主授财务会计、会计信息系统和会计数据分析课程，主要研究方向为国际财务报告、会计法规、管理层会计选择、会计舞弊和审计。

报告摘要：

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.

报告时间：2022年6月13日星期一上午10:00

报告地点：经济管理学院一楼100号学术报告厅