rulemaking petition urging SEC rules requiring such disclosure has attracted over 1.2 million comments since its submission seven … of this debate, opponents of mandatory disclosure have put forward a wide range of objections to such SEC mandates. This … disclosures of companies; and that the adoption of a disclosure rule by the SEC would violate the First Amendment or at least be …

Financial disclosure documents provide investors with product details to facilitate informed investment decisions. We … investigate whether the appearance - the visual frame - of disclosure documents impacts risk and return expectations and … visual frame. Results are in line with the distracted attention mechanism and suggest that disclosure policies should take …