SEC filings show inconsistent timestamps across data sources, study finds

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A data analysis reveals inconsistencies in timestamp reporting across SEC EDGAR filing systems. The SEC's submissions API displays UTC acceptance times that are incorrectly offset for many companies, while the official index pages show correct Eastern Time. A study of 450 filings found that files either displayed accurate times or were uniformly offset by exactly one hour depending on daylight saving periods. This discrepancy affects financial analysis where precise timing matters for trading days and event studies. The issue appears related to files rebuilt since early October 2023.

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