Abstract
Examines the robustness of the justifications for the mandatory nature of federal securities disclosure regulations which arise from comparisons among firms. Motivations for voluntary disclosure when data is processed outside the firm; Enigma of Blue Sky laws; Role of comparisons in financial accounting; Logic behind financial comparisons.
| Original language | English |
|---|---|
| Pages (from-to) | 699-717 |
| Number of pages | 19 |
| Journal | Journal of Corporation Law |
| Volume | 29 |
| Issue number | 4 |
| State | Published - 1 Jun 2004 |
Keywords
- Securities
- Financial disclosure
- Business enterprises
- Financial instruments
- Investments
- Accounting