leadership1 publisher
The SEC's Form 10-S would hand boards a reporting cadence decision they remake every year
The Commission would let companies elect semiannual filing on a newly created Form 10-S. The work that election creates for disclosure controls and guidance practice starts long before the rules take effect.
Publishers:corpgov.law.harvard.edu
Reality
- Evidence52
- Adoption
- Insufficient
- Hype gap+12
- Incentives60
- Confidence55