Have recent changes in US disclosure requirements improved or diminished the quality of information communicated to the market?
You may be aware of the recent changes made to US disclosure, namely Regulation Fair Disclosure in 2000 and the 2002 Sarbanes-Oxley Act. Both aim to increase the transparency of companies for all their shareholders, and to eliminate preferential treatment for larger or more influential shareholders. To what extent are these aims being achieved?Regulation Fair Disclosure (Reg FD) was spurred by the sell-side analyst scandals in the US, in which the independence and propriety of many analysts
You need to register to access 3 free deep dive articles per month. To continue reading please register or login below..
- Unlimited deep dives
- Data-driven research around key topics
- Buy-side insights
- Benchmarking reports
From
$1495
Anne Louise van Lynden
Anne Louise van Lynden is executive director at Citigate First Financial, an Amsterdam-based strategic and financial communications consultancy which is part of the Incepta group
