Filing Agents and Information Leakage

Research output: Contribution to journalArticlepeer-review

Abstract

Filing agents, intermediaries used by 80% of U.S. firms, are associated with leakage of information that affects stock prices. Prior to the public release of a securities filing, most firms outsource the final processing and submission of the filing to a third-party filing agent. We find leakage is higher when firms use filing agents than when firms self-file, particularly pre-2018. Leakage is greater when the private information is more valuable and decreases when firms switch to self-filing. Our research suggests filing agents, and a firm s choice to use them, are an important, understudied channel for the leakage of private information.

Original languageEnglish
JournalJournal of Financial and Quantitative Analysis
DOIs
StateAccepted/In press - 2025

Bibliographical note

Publisher Copyright:
© 2025 The Author(s).

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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