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Behavioral impact and reaction of SEC fair disclosure reporting companies.

Publication: International Advances in Economic Research
Publication Date: 01-NOV-03
Format: Online - approximately 229 words
Delivery: Immediate Online Access
Full Article Title: Behavioral impact and reaction of SEC fair disclosure reporting companies.(Research Notes)(Brief Article)

Article Excerpt
The SEC has implemented a new and controversial rule titled Fair Disclosure (FD), which was instituted in November 2000. The intent of FD is to curtail selective corporate disclosure of material information predominately to market professionals. This study explores the change, examining initial corporate response to FD by companies...

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