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Chasing the TapeInformation Law and Policy in Capital Markets$
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Onnig H. Dombalagian

Print publication date: 2015

Print ISBN-13: 9780262028622

Published to MIT Press Scholarship Online: September 2015

DOI: 10.7551/mitpress/9780262028622.001.0001

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Company Information

Company Information

Chapter:
(p.37) 3 Company Information
Source:
Chasing the Tape
Author(s):

Onnig H. Dombalagian

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262028622.003.0003

This chapter surveys the design of mandatory disclosure regimes for public company information under US securities law and EU capital markets directives. The chapter begins with an overview of the types of company information that investors seek about issuers and their securities when making investment or trading decisions—e.g., narrative information, financial information, forward-looking information, qualitative disclosures, and outside information. It then considers the policy arguments for and against imposing mandatory disclosure requirements on public companies, prohibiting selective disclosure, and requiring verification of disclosures through internal and external disclosure controls. The chapter concludes with a summary of the salient features of the US and EU periodic reporting and real-time disclosure regimes, in terms of scope, content, format, dissemination, and retrieval.

Keywords:   Securities law, Public companies, Mandatory disclosure, Selective disclosure, Outside information, Periodic reporting, Disclosure controls

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