What Must Public Companies Disclose? a Primer

von Stephanie Tsacoumis

306 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

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 Disclose- Fraud- Filing Requirements- Disclosure Categories- Business Operations- Risk Factors- Compensation- Special Circumstances and Issues- And more

• ISBN: 9781641054584
• Sprache: Englisch
• Erscheinungsdatum: 07.06.2020
• Größe: 226 x 152 mm
• Verlag: American Bar Association