Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission, Volume 1; Volume 4U.S. Government Printing Office, 1977 - Disclosure of information |
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Page 4
... user , the hard and soft dollar costs associated with the disclosure and the feasibility of communicating the information . Analysts combine the information provided by companies with industry and macroeconomic data . They provide an ...
... user , the hard and soft dollar costs associated with the disclosure and the feasibility of communicating the information . Analysts combine the information provided by companies with industry and macroeconomic data . They provide an ...
Page 10
... users and preparers of disclosure documents concerning the appli- cation of the materiality concept in an area is present and widespread , the Commission should promptly amend its disclosure requirements to reduce uncertainty . This may ...
... users and preparers of disclosure documents concerning the appli- cation of the materiality concept in an area is present and widespread , the Commission should promptly amend its disclosure requirements to reduce uncertainty . This may ...
Page 13
... users of information in developing disclosure guides for specific industries , with the goal of tailoring disclosure requirements to differing industry characteristics . When accomplished , this approach would have these advantages ...
... users of information in developing disclosure guides for specific industries , with the goal of tailoring disclosure requirements to differing industry characteristics . When accomplished , this approach would have these advantages ...
Page 18
... to these disclosures . A possibly significant gap remains between the level of segmentation some managements are willing to provide and the information which users assert is needed for investment decision - making D - 18.
... to these disclosures . A possibly significant gap remains between the level of segmentation some managements are willing to provide and the information which users assert is needed for investment decision - making D - 18.
Page 19
... users and management of registrants can be considered . The Committee believes this approach is beneficial in several respects . First , the problem of standardization will be approached on an industry - by - industry basis so that ...
... users and management of registrants can be considered . The Committee believes this approach is beneficial in several respects . First , the problem of standardization will be approached on an industry - by - industry basis so that ...
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Common terms and phrases
addition Advisory Committee American Stock Exchange annual report basis brokerage buy-side analysts capital Chapter Commission Commission's Committee believes Committee recommends Committee's company's concerning corporate disclosure system corporate suffrage costs developed directors disclose disclosure documents disclosure requirements discussion disseminators earnings economic effective efficient market efficient market hypothesis evaluating Federal filed Financial Analysts financial statements Form 8-K Form S-1 GAAP impact important included income income statement incorporated by reference indicated industry information statement interest investment decision-making investment decisions issue issuers Item liability management's market capitalization ment Number of Respondents objectives operations periodic reports portfolio managers projections proposed prospectus proxy statement pursuant quarterly reports questionnaire registered representatives registration statement Regulation S-X reports to shareholders respect response Rule SEC filings Section securities markets security analysts segment sell-side analysts staff supra note survey tion trading transaction unlisted users York Stock Exchange