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by James M. Johnson, PhD and Natalie Tatiana Churyk, PhD
Fall 2006 issue

The Sarbanes-Oxley Act of 2002 has led to new SEC form 8-K requirements. They have a very short lead time period for reporting events. This study of public leasing companies suggests some concern that this shortened reporting window will prove expensive and the improvement in timeliness will perhaps not be cost effective.