SEC's disclosure reform: : less is more.

• Autores: Danielle Carbone, Alan Seem
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 5 (Jun2014), 2014
• Idioma: inglés
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• Resumen

  • The article explains the consequences of the information disclosure requirements reform proposed by the U.S. Securities and Exchange Commission (SEC). An overview of a SEC report on the future direction of the disclosure reform is presented. Also discussed are the factors to be considered in the disclosure requirements under its economic principles, the strategies suggested to optimize disclosure requirements, and the role of defensive disclosure practices in redundant disclosures.