Topic

SEC disclosure reform

Rulemaking and policy change at the US Securities and Exchange Commission affecting what public companies must disclose, on which forms, and how often.

Current clusters

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