Topic

Materiality in Financial Reporting

The judgement about which information matters enough to investors and creditors that it must be disclosed, and the question of who is entitled to make that judgement.

Current clusters

leadership1 publisher

Sixteen Republican AGs sent four accounting firms thirty-eight document demands over climate disclosure

The August 24 letter to Deloitte, EY, KPMG and PwC copies the SEC's chairman and its enforcement director. Two authors who come at climate policy from opposite directions say its independence theory refutes its own benchmark.

Publishers:corpgov.law.harvard.edu

Reality

Evidence52
Adoption: Insufficient
Hype gap+18
Incentives65
Confidence46