The 8-K is used to announce corporate changes to the shareholders. Unscheduled material events must be disclosed within four days of the event.
Many companies announce their quarterly earnings in the 8-K report.
Companies file an 8-K if they need to report one of these events:
A full list of major events that must be announed in the 8-K can be found on the Fast Answers page of the SEC's website.
Regulation Fair Disclosure was adopted in August 2000 in direct response to the scandals involving analysts at several prominent Wall Street firms. FD was an attempt to ensure that small investors received the same information that went to analysts, brokers and institutional investors. Under Regulation FD companies were required to: