Corporate Disclosures

Corporate Disclosures PDF Author: Shankar Jaganathan
Publisher: Taylor & Francis
ISBN: 1000087204
Category : Business & Economics
Languages : en
Pages : 433

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Book Description
Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports. Indian Corporate Disclosures, the fourth and the last part, sketches the panorama of post-independent dvelopments in Indian corporate disclosures using heritage IT companies, Wipro and Infosys as examples. The last chapter of the book contrasts disclosures by the Indian Sensex companies in 2007 with the best global practices.

Corporate Disclosures

Corporate Disclosures PDF Author: Shankar Jaganathan
Publisher: Taylor & Francis
ISBN: 1000087204
Category : Business & Economics
Languages : en
Pages : 433

Get Book

Book Description
Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports. Indian Corporate Disclosures, the fourth and the last part, sketches the panorama of post-independent dvelopments in Indian corporate disclosures using heritage IT companies, Wipro and Infosys as examples. The last chapter of the book contrasts disclosures by the Indian Sensex companies in 2007 with the best global practices.

Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission: Appendix

Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission: Appendix PDF Author: United States. Securities and Exchange Commission. Advisory Committee on Corporate Disclosure
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 540

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Book Description


The Regulation of Corporate Disclosure

The Regulation of Corporate Disclosure PDF Author: James Robert Brown
Publisher: Wolters Kluwer
ISBN: 0735501564
Category : Law
Languages : en
Pages : 1709

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Book Description
The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The Third Edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of managementand’s discussion and analysis (MDand&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include ;Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more!

Informal Corporate Disclosure Under Federal Securities Law 2009

Informal Corporate Disclosure Under Federal Securities Law 2009 PDF Author: Ted Trautmann
Publisher: Wolters Kluwer
ISBN: 0808021583
Category : Reference
Languages : en
Pages : 3

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Book Description
Informal Corporate Disclosure Under Federal Securities Law, 2009 Editionexamines the regulation of informal disclosure -- e.g., press releases,speeches, analyst conference calls, webcasts, and investor roadshows -- asdistinguished from formal, highly structured disclosure in SEC filings. Thecoverage includes discussion of federal securities law, rules and courtdecisions; self-regulatory organization rules for listed companies, andstandards of practice prescribed by the National Investor RelationsInstitute (NIRI).This updated 2009 Edition includes:discussion of the SEC's recent guidance on the use of company web sites,including advice on the sufficiency of web site disclosure as a means ofdissemination under Regulation FD (see ¶1002)liability for hyperlinks to third-party information (see ¶1003)issues presented by the use of summaries and overviews (see ¶1004)concerns related to blogs and online discussion forums (see ¶1009)The new 2009 Edition also examines materiality principlesgoverning quantitative financial disclosures, specifically the recommendationsof the SEC Advisory Committee on Improvements to Financial Reporting,or CIFiR (see ¶¶403 and 1102). In addition, the work covers recentSEC Compliance and Disclosure Interpretations on the Form 8-K reportingobligation triggered by disclosure of certain financial information (see¶1105). Finally, the 2009 Edition includes discussion ofnew NIRI standards for quarterly earnings releases (see ¶1103), thetext of selected portions of those standards (see Appendix), and a timelinefor preparing an earnings release (see Appendix).

Public Company Deskbook

Public Company Deskbook PDF Author: Robert E. Buckholz, Jr.
Publisher:
ISBN: 9781402423154
Category :
Languages : en
Pages : 0

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Book Description
Expanded and completely reorganized to meet the needs of today's increasingly prescriptive environment, Public Company Deskbook: Complying with Federal Governance and Disclosure Requirements is your one-stop center for expert counsel on how to deal effectively with the overlapping legislative, regulatory and private initiatives to reform public company governance and disclosure practices over the past decade. The enhanced Deskbook provides in-depth practical guidance centered around each of the following areas: Board Structure & Governance; Shareholder Meetings; Audit Committee, Auditor Policy & Auditor Disclosure; Compensation Committee, Compensation Policy & Compensation Disclosure; Public Company Reporting & Compliance; and Corporate Investigations & Whistleblowing. Included are numerous sample forms, checklists and documents, such as sample committee charters, director and officer questionnaires and annual meeting timelines for both NYSE- and Nasdaq-listed companies. Also addressed are current shareholder relations, including the prevalence, SEC-profile and outcome of common shareholder proposals, an analysis of proxy-advisor withhold recommendations and a comprehensive activist update. Written by three partners with Sullivan & Cromwell LLP, Public Company Deskbook: Complying with Federal Governance & Disclosure Requirements, Third Edition is an indispensable resource for securities practitioners, compliance officers, directors, officers, accountants, auditors, and research analysts, and an important reference for securities regulators.

Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission

Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission PDF Author: United States. Advisory Committee on Corporate Disclosure
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 894

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Book Description


Informal Corporate Disclosure Under Federal Securities Law

Informal Corporate Disclosure Under Federal Securities Law PDF Author: Ted Trautmann
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 296

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Book Description


Corporate Financial Disclosure, 1900-1933

Corporate Financial Disclosure, 1900-1933 PDF Author: David F. Hawkins
Publisher: Routledge
ISBN: 1000385477
Category : Business & Economics
Languages : en
Pages : 291

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Book Description
This book, first published in 1986, is a close analysis into management’s financial disclosure practices of the first half of the twentieth century. With criticisms of existing financial disclosure practices continuing to today, this study aims to make sense of the present through an examination of past practices, difficulties and solutions.

Disclosure of Corporate Ownership

Disclosure of Corporate Ownership PDF Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Intergovernmental Relations
Publisher:
ISBN:
Category : Institutional investments
Languages : en
Pages : 442

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Book Description


Corporations and Information

Corporations and Information PDF Author: Russell B. Stevenson
Publisher: Baltimore : Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 250

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Book Description