Topic
Disclosure
828 published works
Securities Law Prof Blog
Stock Options Tables Still Confusing under New SEC Rules
A Washington Post article looks at the tables disclosing the value of stock options under the SEC's new executive compensation rules and finds that they don't tell the full story,…
Securities Law Prof Blog
SEC’s Mutual Fund Head Identifies Regulatory Issues
In an informative interview, Andrew Donohue, head of SEC's Investment Management Division, identifies the issues involving mutual funds and ETFs that the agency is focusing on, including revenue-sharing arrangements, disclosure…
Securities Law Prof Blog
Empirical Scholarship on Reg FD
Answer S. Ahmed (Texas A&M) and Richard A. Schneible's (Texas Christian) paper on The Impact of Regulation Fair Disclosure on Investors' Prior Information Quality - Evidence from an Analysis of…
Securities Law Prof Blog
SEC Corp Fin Guidance on Exec Comp Disclosure
On Jan. 24, 2007 Corporate Finance issued guidance on Item 402 of Reg. S-X -- Executive Compensation. Eighteen pages in length, there are questions and answers of general applicability, as…
Rush on Business
FTC Amends Franchise Rules
By Rush Nigut
Wiggin and Dana's Franchise Law Blog has a discussion about the amended FTC rules for franchises. The new rules require franchisors to provide all potential franchisees with a disclosure document…
Legal Profession Blog
Lipshaw on Business Acquisition Half-Truths
Posted by Jeff LipshawSome time earlier this year I posted a short essay, developed from a blog conversation among Gordon Smith, Frank Snyder, and me, about contractual disclaimers of truth-telling…
British Columbia Insurance Blog
Failure by an insured to disclose that she underwent chest x-rays for an enlarged heart resulted in a denial of life insurance benefits
Ms. Quinn died of a heart attack. She had life insurance policy with Canada Life Assurance Co. Her husband was denied recovery of benefits by Canada Life because his wife…
Delaware Corporate & Commercial Litigation Blog
Chancery Court Rejects Settlement Despite Agreement of Parties
In Re SS&C Technologies, Inc., 2006 WL 3499748 (Del. Ch., Nov. 29, 2006), read opinion here. The Chancery Court refused to approve a settlement in this derivative case, despite agreement of the parties to the…
White Collar Crime Prof Blog
Don’t Disclose Too Much
By Ellen Podgor
One usually thinks of disclosure rules for public officials as a means to get information out in the open so all can see who is providing gifts, and how much…
Pension Risk Matters
Pensions, Hedge Funds and Disclosure
According to Bloomberg reporter Jenny Strasburg ("Goldstein Asks SEC for Hedge-Fund Filing Exemption", October 24, 2006), Phillip Goldstein, "the investment manager who successfully blocked the U.S. Securities and Exchange Commission…