Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Understanding The New 8 K Disclosure Requirements PDF full book. Access full book title Understanding The New 8 K Disclosure Requirements.
| Author | : |
| Publisher | : Practising Law Institute |
| Total Pages | : 256 |
| Release | : 2004-01-01 |
| Genre | : Corporate governance |
| ISBN | : 9781402404580 |
| Author | : Alina Lerman |
| Publisher | : |
| Total Pages | : 39 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
The Securities and Exchange Commission (SEC) has mandated new disclosure requirements in Form 8-K, which became effective on August 23, 2004. The SEC expanded the list of items that have to be reported and accelerated the timeliness of these reports. This study examines the market reactions to 8-Ks filed under the new SEC regime and investigates whether periodic reports (10-K/Qs) became less informative under the new 8-K disclosure rules. We observe that the newly required 8-K items constitute over half of all filings and that most firms disclose the required items within the new shortened period (four business days). We find that all disclosed items (old and new) are associated with abnormal volume and return volatility around both the event and the SEC filing dates, and some items have significant return drifts after the SEC filings. Surprisingly, we find that the information content of periodic reports has not diminished by the more expansive and timely 8-K disclosures under the new guidance, possibly indicating that investors may use periodic filings to interpret the effects of material events that had been disclosed earlier.
| Author | : Stanley Keller |
| Publisher | : |
| Total Pages | : 1150 |
| Release | : 2002 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : Brown |
| Publisher | : Wolters Kluwer |
| Total Pages | : 2350 |
| Release | : 2016-12-15 |
| Genre | : Business & Economics |
| ISBN | : 145488634X |
The Regulation of Corporate Disclosure is a one-volume treatise on the disclosure regime in place under the Federal securities laws. The treatise addresses the formal disclosure process (periodic reports, MD&A, Regulation FD), the informal disclosure process (press releases, social media, discussions with analysts), and the application of the antifraud provisions to these communications. The treatise includes chapters on scienter and materiality, and also addresses communications with and disclosure obligations to shareholders. The Fourth Edition has been significantly revised and, among other topics, includes coverage of: The duties and responsibilities of corporate officials relating to the disclosure process The most recent cases addressing disclosure issues, including decisions by the Supreme Court on topics such as the application of the antifraud provisions to beliefs and opinions Pronouncements by the U.S. Securities and Exchange Commission on disclosure issues, including consideration of the SEC's efforts to improve disclosure effectiveness The developing need to consider disclosure of public interest matters, including the effects of climate change on a company's business The disclosure requirements applicable to the proxy process, including the system for uncovering the identity of street name owners State disclosure obligations of the board of directors under its fiduciary obligations to shareholders.
| Author | : Levy |
| Publisher | : Wolters Kluwer |
| Total Pages | : 1470 |
| Release | : 2016-01-01 |
| Genre | : Business & Economics |
| ISBN | : 1454880376 |
Regulation of Securities: SEC Answer Book, Fifth Edition is your complete guide to understanding and complying with the day-to-day requirements of the federal securities laws that affect all public companies. Using a question-and-answer format similar to that which the SEC has embraced, this valuable desk reference provides concise, understandable answers to the most frequently asked compliance questions, and ready access to key statutes, regulations, and court decisions. Designed for both beginners and seasoned professionals, the volume contains approximately 1,400 pages organized in 23 self-contained chapters. Each chapter covers the basics before moving into the nuanced details, meeting the needs of those who seek a general understanding of a topic as well as those grappling directly with critical issues. Twice-yearly supplements keep the book current in this rapidly evolving field. Whether you are a lawyer, accountant, corporate executive, director or investor, you'll be able to quickly find concise answers to essential questions about the Dodd-Frank Act, Exchange Act registration and reporting, executive compensation disclosure, derivatives disclosure, management's discussion and analysis, audit committee responsibilities, Sarbanes-Oxley, electronic filing, interactive financial data, tender offers, proxy solicitations, insider trading, going private transactions, shareholders' rights, SEC investigations, criminal enforcement, securities class actions, and much more!
| Author | : Gary M. Brown |
| Publisher | : |
| Total Pages | : 730 |
| Release | : 2019 |
| Genre | : Law |
| ISBN | : 9781402431357 |
Your guide to preparing and filing the SEC's annual Form 10-K and quarterly Form 10-Q, as required by the Exchange Act of 1934.
| Author | : |
| Publisher | : |
| Total Pages | : 1276 |
| Release | : 2008 |
| Genre | : Insider trading in securities |
| ISBN | : |
| Author | : Institute of Medicine |
| Publisher | : National Academies Press |
| Total Pages | : 781 |
| Release | : 2009-02-06 |
| Genre | : Medical |
| ISBN | : 030908265X |
Racial and ethnic disparities in health care are known to reflect access to care and other issues that arise from differing socioeconomic conditions. There is, however, increasing evidence that even after such differences are accounted for, race and ethnicity remain significant predictors of the quality of health care received. In Unequal Treatment, a panel of experts documents this evidence and explores how persons of color experience the health care environment. The book examines how disparities in treatment may arise in health care systems and looks at aspects of the clinical encounter that may contribute to such disparities. Patients' and providers' attitudes, expectations, and behavior are analyzed. How to intervene? Unequal Treatment offers recommendations for improvements in medical care financing, allocation of care, availability of language translation, community-based care, and other arenas. The committee highlights the potential of cross-cultural education to improve provider-patient communication and offers a detailed look at how to integrate cross-cultural learning within the health professions. The book concludes with recommendations for data collection and research initiatives. Unequal Treatment will be vitally important to health care policymakers, administrators, providers, educators, and students as well as advocates for people of color.
| Author | : David M. Donahue |
| Publisher | : Teachers College Press |
| Total Pages | : 209 |
| Release | : 2024 |
| Genre | : Education |
| ISBN | : 0807782165 |
Both a practitioner’s guide and a school reform model, the new edition of this popular book shares exemplary arts-integration practices across the K–8 curriculum. Rather than providing formulas or scripts to be followed, each chapter carefully describes how the arts offer an entry point for gaining insight into why and how students learn to assist teachers in developing their own philosophy and practice. This updated second edition features scholarship and art at the forefront of contemporary practice and addresses social justice issues such as racial, climate, and economic justice. Chapter authors provide concrete ideas along with lively examples of public-school teachers integrating visual arts, music, drama, and dance with subject matter that includes English, social studies, science, and mathematics. The bookÕs narrative approach makes arts integration accessible and understandable to novice and experts alike. Readers of this new edition will come away with a deeper understanding of why and how to use the arts every day, in every school, to reach every child. Book Features: Explains how arts integration across the K–8 curriculum contributes to student learning.Features examples of how integrated arts education functions in classrooms when it is done well. Introduces historical and contemporary artists whose work is transdisciplinary. Brings together and speaks to diverse stakeholders, including classroom teachers, teaching artists, school administrators, and teacher educators. Explores intensive teacher-education and principal-training programs now underway in several higher education institutions. “A thorough guide to integrating art into other disciplinary subjects . . . recommended.” —SchoolArts (for first edition)
| Author | : American Bar Association. House of Delegates |
| Publisher | : American Bar Association |
| Total Pages | : 216 |
| Release | : 2007 |
| Genre | : Law |
| ISBN | : 9781590318737 |
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
