Tag Archives: disclosure

EDGAR Implementation, Unionization, and Strategic Disclosure 

By | August 19, 2022
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Do companies adapt their financial disclosures in accordance with the ease by which their stakeholders can access this information? To facilitate submission and dissemination of corporate filings, the Securities and Exchange Commission (SEC) Release No. 33-6977 from February 1993 mandated all SEC-registered firms to electronically submit all regulatory filings to the Electronic Data Gathering, Analysis,… Read More »

Disclosure, Firm Growth, and the JOBS Act

By | July 28, 2021
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Financing investment in future growth is an important motivation for firms to go public. Newly public firms fund investments mainly through public equity, and facilitate growth by building new capacity through capital expenditure(capex) and innovation, as well as by acquiring the assets of other firms. There is a longstanding policy debate on whether lowering the disclosure burden on public firms through regulation can facilitate such… Read More »