Purpose – This paper aims to critically examine the applicability of disclosure‐based regulation in a pre … usefulness of the disclosure philosophy making reference to some Asian securities markets with special reference to the … contemporary experiences of the Bangladesh securities market. Findings – The paper concludes that the disclosure philosophy itself …

balanced disclosure” and “respect the rights of shareholders,” are examined. Provides a case study of how the CEO of Aristocrat …, a poker machine manufacturer and operator, failed to offer timely and balanced disclosure and otherwise demonstrated …

Purpose – The purpose of this paper is to describe and compare the different ways in which the shareholder disclosure … that must comply with reporting requirements, disclosure/reporting thresholds, categories of direct and indirect … disclosure requirements in the UK, France, and Germany.  …

disclosure and new prospectus delivery option for registered open‐end management investment companies.” Design … electronic disclosure. Originality/value – The paper provides insight from a financial disclosure systems provider.  …

Purpose – The purpose of this paper is to explain the FSA's new disclosure regime for short selling during rights … regime in terms of issuers and transactions covered, the applicability of the disclosure requirement to pre … means of disclosure, disclosure deadlines, the content of disclosures, and disclosure of changes in position; and indicates …

” for purposes of the “fair disclosure” requirements of Regulation FD; the application of the antifraud provisions of the …, companies should clearly identify summary information as such and alert readers to the location of more detailed disclosure. If … codes of ethics on its web site in lieu of filing it with the SEC, that information should be subject to the same disclosure …

Purpose – The purpose of this paper is to analyze disclosure issues relating to side letters between funds and … that generally side letters should not materially alter those terms without adequate disclosure to all investors. Terms …

Purpose – This paper aims to explain the US SEC's final rules amending disclosure and reporting requirements for … summarizes those amendments, including acceleration of the filing deadline and the following requirements: disclosure of a change … in or disagreement with certifying accountants, disclosure of ADR fees and payments, a concise summary of significant …

Purpose – The purpose of this paper is to explain changes to Chapter 5 of the UK Disclosure and Transparency Rules (DTR … 5), introducing new disclosure requirements relating to holdings of financial instruments that have a similar economic … principles behind the extended disclosure regime and summarizes questions and answers from the FSA to assist market participants …