The article views that the efforts of the U.S. Securities and Exchange Commission (SEC) to reform disclosure filings could leave retail investors at a disadvantage, according to Danielle Carbone, partner at law firm Sherman and Sterling. It discusses the importance of summaries as a disclosure point on initial public offering (IPO) prospectuses. One solution suggested to remove industry-wide risk factors is to cut repetition and other unnecessary information throughout the disclosures.
© 2001-2024 Fundación Dialnet · Todos los derechos reservados