What Must Public Companies Disclose? A Primer (eBook)

Stephanie Tsacoumis (Autor)

eBook Download: EPUB

2019
306 Seiten
American Bar Association (Verlag)
978-1-64105-459-1 (ISBN)

Infos

U.S. companies rely on the capital markets for a greater portion of their total funding, and on the debt capital markets for a greater portion of their credit financing, than do companies in Europe or Asia. In short, U.S. capital markets play a critical role in both the U.S. and global economy.Transparency is viewed as fundamental to the efficient functioning of these markets. Transparency, in the form of robust dis-closures by public companies, helps to protect investors, ensure a level playing field, and promote better allocation of capital.Given the extensive disclosure requirements now applicable to public companies and the ever- increasing length of public company disclosures, some would argue that we are well past the point of information overload. On the other hand, others would note that enhanced disclosure on a broad array of topics improves corporate accountability.This book cover a variety of topics including:Duty to DiscloseFraudFiling RequirementsDisclosure CategoriesBusiness OperationsRisk FactorsCompensationSpecial Circumstances and IssuesAnd more

Produkt-Details

• Erscheint lt. Verlag: 9.7.2019
• Sprache: englisch
• Themenwelt: Recht / Steuern
• ISBN-10: 1-64105-459-X / 164105459X
• ISBN-13: 978-1-64105-459-1 / 9781641054591