Delayed Filings Analysis examines abnormal or excess returns followed by “Delayed Earnings” events from the Key Developments dataset and layers in Market Data from Compustat® Financials.

Leverage this workflow to examine abnormal returns surrounding companies with late regulatory filings using an event study approach and a portfolio formation framework for six different ending time periods since the announcement date on delayed filings: one week, one month, one quarter, two quarters, three quarters, and one year. Utilize this suite of products to explore the relationship between late filling events and market returns.

The Blueprint includes:

• Key Developments: Provides structured summaries of material news and events that may impact the market value of securities. With deep history back to 2003, clients can leverage this dataset to derive signals and support trading models across asset classes, trading styles and frequencies. This dataset also helps in research & analysis, risk management & compliance, and trade surveillance workflows.
• Compustat Financials: Provides standardized North American and global financial statements and market data for over 80,000 active and inactive publicly traded companies.
• S&P Capital IQ Workbench: A web-based notebook environment that allows you to perform data analysis or build models using collaborative notebooks that support multiple languages, built-in data visualizations, and automatic versioning.