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Quantitative Finance · शब्दावली

Fiscal period, filing lag क्या है?

अन्य नाम: fiscal period · filing lag

Definition 11.1 Research Craft: Predictors, Backtests, Measurement, Portfolios · अध्याय 11 — Fundamental, Analyst and Event Features

A fiscal period is the quarter or year an accounting report describes, identified by its start and end dates; the valid time of every number in the report is the period. The filing lag is the time from the period’s end to the filing of the report with the regulator.

The dates of a quarterly number, at the medians of ten large US companies’ first three fiscal quarters since 2013 (23 days to the earnings release, 29 to the 10-Q), with the SEC’s filing deadlines.
Figure 11.1. The dates of a quarterly number, at the medians of ten large US companies’ first three fiscal quarters since 2013 (23 days to the earnings release, 29 to the 10-Q), with the SEC’s filing deadlines.
Median days from the end of each of the first three fiscal quarters to the earnings release and to the 10-Q filing, ten companies, 2013 to 2026; the dashed line is the 40-day deadline. Some file with the release, some weeks later. Data: SEC EDGAR submissions, via rs_fetch_edgar.py.
Figure 11.2. Median days from the end of each of the first three fiscal quarters to the earnings release and to the 10-Q filing, ten companies, 2013 to 2026; the dashed line is the 40-day deadline. Some file with the release, some weeks later. Data: SEC EDGAR submissions, via rs_fetch_edgar.py.
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