Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission, Volume 1U.S. Government Printing Office, 1977 - Corporations |
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Page 61
... limited occasions on which Disclosure is given a thorough review I wish to set forth certain observations : 1. The SEC should require a compulsory educational program for all analysts . In preparing financial statements for ...
... limited occasions on which Disclosure is given a thorough review I wish to set forth certain observations : 1. The SEC should require a compulsory educational program for all analysts . In preparing financial statements for ...
Page 67
... limited its consideration to the objectives of the Securities and Exchange Commission in its administration of the present disclosure system . A broader approach would have developed information as to the current environment which would ...
... limited its consideration to the objectives of the Securities and Exchange Commission in its administration of the present disclosure system . A broader approach would have developed information as to the current environment which would ...
Page 69
... limited to certain items-- is bound to confuse users and reduce the credibility of financial statements . The 98-910 O 77-6 Frank T. Weston October 5 , 1977 Introduction The most fundamental questions which the Committee addressed , D - 69.
... limited to certain items-- is bound to confuse users and reduce the credibility of financial statements . The 98-910 O 77-6 Frank T. Weston October 5 , 1977 Introduction The most fundamental questions which the Committee addressed , D - 69.
Page 80
... limited direct utility to unsophisticated investors was not surprising . This was recognized in the course of Congressional deliberations and was also discussed by Professor ( later Chairman of the SEC , later , Justice ) William O ...
... limited direct utility to unsophisticated investors was not surprising . This was recognized in the course of Congressional deliberations and was also discussed by Professor ( later Chairman of the SEC , later , Justice ) William O ...
Page
... limited amount of allocation by operation of market forces . In the United States the allocation function is largely performed by market forces and is accomplished through a multitude of individual decisions . Each family , each per- -XIII-
... limited amount of allocation by operation of market forces . In the United States the allocation function is largely performed by market forces and is accomplished through a multitude of individual decisions . Each family , each per- -XIII-
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Common terms and phrases
addition Advisory Committee American Stock Exchange annual report assets basis brokerage buy-side analysts capital Chapter Commission Commission's Committee believes Committee recommends Committee's company's concerning Confirmatory Information corporate disclosure system costs developed directors disclose disclosure documents disclosure requirements discussion earnings economic efficient market hypothesis evaluate Exchange Act Federal Financial Analysts financial statements footnotes forecast Form 8-K Form S-1 GAAP impact important included income statement incorporated by reference indicated industry interest interviews investment decision-making investment decisions issuers Item management analysis 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 Respondents Sell-Side Buy-Side Rule SEC Filings Section security analysts segment sell-side analysts small companies staff survey TABLE tion Total Respondents users Vital Information York Stock Exchange
Popular passages
Page 44 - State his present principal occupation or employment and give the name and principal business of any corporation or other organization In which such employment Is carried on.
Page 42 - Furnish in comparative columnar form a summary of earnings for the registrant or for the registrant and its subsidiaries consolidated, or both, as appropriate, for...
Page 43 - ... group" as that term is used in Section 13(d)(3) of the Securities Exchange Act of 1934) who is known to the registrant to be the beneficial owner of more than five percent of any class of the registrant's voting securities.
Page 462 - A report on this form shall be filed within 45 days after the end of each of the first three fiscal quarters of each fiscal year. No report need be filed for the fourth quarter of any fiscal year.
Page 563 - Publicity is justly commended as a remedy for social and industrial diseases. Sunlight is said to be the best of disinfectants; electric light the most efficient policeman.
Page 670 - It shall be unlawful for any person in the offer or sale of any securities by the use of any means or instruments of transportation or communication in interstate commerce or by the use of the mails, directly or indirectly — (1) to employ any device, scheme, or artifice to defraud...
Page 460 - Reports on this form shall be filed within 90 days after the end of the fiscal year covered by the report.
Page 319 - An omitted fact is material if there is a substantial likelihood that a reasonable shareholder would consider it important in deciding how to vote.
Page 574 - The section stemmed from the congressional belief that "[f]air corporate suffrage is an important right that should attach to every equity security bought on a public exchange.
Page 43 - Description of property. State briefly the location and general character of the principal plants, mines and other materially Important physical properties of the registrant and Its subsidiaries.