Journal of Undergraduate Research
Keywords
investors, regulation full disclosure, regulation FD
College
Marriott School of Management
Department
Accountancy
Abstract
The Securities and Exchange Commission requires companies to file special reports, called Form 8-K reports, within five to fifteen days of important events that could affect shareholders’ investment decisions. For example, required filings include announcements of events such as mergers and acquisitions, changes in auditors, changes in top management, and other events the filing company deems important to investors. Companies file these reports under nine different item headings. Item Five is the only disclosure that is “optional,” and the nature of Item Five disclosures allows them to contain an array of information and diverse types of information. Electronic copies of all Form 8-K filings are available on the SEC’s website, through the EDGAR (the Electronic Data Gathering, Analysis, and Retrieval) system.
Recommended Citation
Larson, Chad and Christensen, Dr. Ted
(2014)
"Has “Regulation Full Disclosure” Helped Level the Playing Field for Investors?,"
Journal of Undergraduate Research: Vol. 2014:
Iss.
1, Article 987.
Available at:
https://scholarsarchive.byu.edu/jur/vol2014/iss1/987