商品簡介
The author examines the efficacy of corporate reporting and disclosure regulation and policies and practice to improve the overall quality of listed company reporting and communication in public domains, focusing on the conflict between direct and indirect investment in financial markets, the assumptions by the judiciary and others of the need to maintain a privileged role for financial intermediaries, and the intersection between private and public company disclosure frameworks. He considers the theory of mandatory corporate disclosure regulation, its impact on insider trading, and the prevalence of selective disclosure to analysts and other parties at the expense of the general public, then details disclosure laws and practices in the US, Canada, Germany, the UK, Japan, Hong Kong, Australia, and Singapore, including company reports, disclosures, and websites of large listed companies like Microsoft, Citigroup, Teck Resources, Deutsche Bank, BP, Sony, PetroChina Company, BHP Billiton, and Singapore Telecommunications. Subsequent chapters address periodic and continuous disclosure regulation and practice and a best practice disclosure framework. Annotation c2016 Ringgold, Inc., Portland, OR (protoview.com)
