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After Regulations FD : Talking to Your Constituents
Oleh:
McCarthy, Ed
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 191 no. 2 (2001)
,
page 28-34.
Topik:
REGULATION
;
regulation FD
;
constituents
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.12
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
In August the SEC issued new regulation FD, which will redefine how companies and their senior executives interact with analysts and the public in disclosing material information. The regulation (Fair Disclosure, one of three new rules set forth in SEC release "Selective Disclosure and Insider Trading” nos. 33 -7881 and 34 - 43154) took effect in October despite pleas from several industry groups to delay its implementation. Coming to terms with regulation FD and how it will affect a company’s relationship with its analysts has become a priority for CFO s and corporate spokespeople. Because this regulation affects how companies communicate with market professionals and the investing public, it is important for CPA s to know the rule’s components and implications.
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