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August 23, 2026Review of Accounting StudiesOpen Access

The information content of private information acquisition: evidence from FOIA requests to the SEC

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Authors

DBDichu BaoJBJanja BrendelMDMichael S. Drake

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Overview

Empirical analysis reveals heterogeneous stock return signals from SEC FOIA requests, indicating sophisticated investors actively trade on private regulatory inquiries.

Key Points

  • To examine whether Freedom of Information Act requests submitted to the SEC contain value-relevant information about public companies and whether sophisticated market participants trade on this data.
  • Analyzed SEC Freedom of Information Act (FOIA) requests categorized by requester identity, including proxy agents, anonymous requesters, institutional investors, and intellectual property entities.
  • Examined subsequent stock return patterns and trading behavior among institutional investors and short sellers to test the direct-trading hypothesis.
  • FOIA requests submitted anonymously or by proxy agents investigating ongoing regulatory inquiries are negatively correlated with future stock returns.
  • FOIA requests from institutional investors and intellectual property entities are positively associated with future stock returns.
  • Institutional investors and short sellers actively execute trades using information acquired through FOIA filings, supporting the direct-trading hypothesis.

Cite This Study

Bao et al. (2026) studied this question.

synapsesocial.com/papers/6a8aad167677a341144453f8https://doi.org/10.1007/s11142-026-09988-7
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