Entwistle, Gary; Feltham, Glenn; Mbagwu, Chima - In: Journal of Business Ethics 69 (2006) 4, pp. 355-372
, designed to protect investors, led to wide-ranging regulation over various actions of managers, auditors and investment … and Exchange Commission (SEC) to craft regulation which would reduce – and preferably eliminate – any pro forma … special itemsâ€\x9D). By 2003 (subsequent to the SEC regulation), potentially misleading disclosure practices were seen in …