Hagerman RL, Healy JP.,1992.The impact of SEC-required disclosure and insider-trading regulations on the bid-ask spreads in the over-the-counter market.Account Public Policy12(3),233-43.Hagerman RL, Healy JP. The impact of SEC-required disclosure and insider-trading regulations on the bid...
Link), the Amended FSCMA Regulations have been under continuous discussion due to market concerns over potential declines in stock prices from large-scale insider sales. Below, we have outlined key details about the prior disclosure requirement for insider transactions involving listed companies ...
“Regulations for Disclosure of Information.” and “Regulations for External PR” concerning information disclosure related work and procedures carried out by each organization as stated in this policy, but also “Regulations to Prevent Insider Trading.” and the “Sojitz Group Code of Conduct and ...
NTN appropriately manages information subject to insider trading regulations, as well as conclusive financial information prior to publication, as important information. NTN also quickly publishes relevant important information if it is found that a company executive or other employee has conveyed important...
We distinguish between the period before and after the implementation of mandatory non-financial reporting under the directive. The results of the robustness tests are shown in Table 7. Table 7 Results of robustness tests on anti-corruption disclosure and the enactment of NRFD legislation, in ...
Anticipating potential conflicts with regulations established under CIRCIA and from CISA, the Commission is participating in interagency working groups on cybersecurity regulatory implementation for potential modifications to Item 1.05. For issuers subject to the Federal Communications Commission’s conflicting ...
Previous studies on motivations for corporate environmental disclosure (CED) in emerging countries are generally undertheorized and have neglected to investigate disincentives. This study addresses this gap using legitimacy theory to det... YH Yuan,Y Karbhari - 《Thunderbird International Business Review...
Information that could affect investment decisions by shareholders and investors, though not falling under information described above (1) and (2). (4) Other disclosure Information that could supplement information described above (1) and (2) or help investment decisions by shareholders and investors...
This paper analyses the differences of 3 regulations on special items by China Securities Regulatory Commission.Our hypothesis is that the special items under 1999,2001 and 2004 regulation should increase each time.We use 7 consecutive year data from 1999 to 2005.Through figure analysis and t test...
Under Reg FD, companies that conduct earnings and forecast calls to update stock analysts must simultaneously issue a press release to make that information available to the general public. Understanding Regulation Fair Disclosure (Reg FD) Many companies in the past released important information in me...