What must public companies disclose? : a primer

Resource Information

The work What must public companies disclose? : a primer represents a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Books.

Label

What must public companies disclose? : a primer

Title remainder

a primer

Statement of responsibility

Stephanie Tsacoumis

Creator

• Tsacoumis, Stephanie

Author

• Tsacoumis, Stephanie

Subject

• Securities
• Disclosure of information -- Law and legislation
• United States
• Securities -- United States
• Disclosure of information -- Law and legislation -- United States

Language

eng

Summary

"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 func-tioning 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 disclose; fraud; filing requirements; disclosure categories; business operations; risk factors; compensation; and special circumstances and issues."--

Assigning source

Publisher's website

Cataloging source

UPM

Illustrations

illustrations

Index

index present

Literary form

non fiction