Focusing on the effect of Section 404 internal control disclosure requirements, we find increased late filing by previously timely accelerated filers during the period 2004 through 2006. This finding is consistent with the conjecture that Section 404 compliance results in less timely 10-K filings (Ett...
SECTION 1.2 Exchange Consideration. The Consideration which ZEFER shall issue and pay to the Equityholders at the Closing for all of the Units and in consideration of the agreements and covenants of...
4 While the Employee Retirement Income Se-curity Act of 1974 (ERISA) 5 restricted tax advantages and tightened qualification requirements of other deferred compensation plans, it granted ESOP's certain exemptions 6 in order to help foster Congress' dual objective of creating a new corporate ...