Description : This text provides detailed coverage of the new rules of disclosure. Topics covered include documentary disclosure, non-documentary disclosure and specialist jurisdictions.
Description : From the author of Jurassic Park, Timeline, and Sphere comes an electrifying thriller in which a shocking accusation of sexual harassment triggers a gripping psychological game of cat and mouse and threatens to derail a brilliant career. #1 NEW YORK TIMES BESTSELLER “A fresh and provocative story.”—People An up-and-coming executive at the computer firm DigiCom, Tom Sanders is a man whose corporate future is certain. But after a closed-door meeting with his new boss—a woman who is his former lover and has been promoted to the position he expected to have—Sanders finds himself caught in a nightmarish web of deceit in which he is branded the villain. As Sanders scrambles to defend himself, he uncovers an electronic trail into the company’s secrets—and begins to grasp that a cynical and manipulative scheme has been devised to bring him down. “Crichton writes superbly. . . . The excitement rises with each page.”—Chicago Tribune “A heart-stop story running on several tracks at once. Disclosure is up to [Crichton’s] usual locomotive speed.”—The Boston Globe “Expertly crafted, ingenious and absorbing.”—The Philadelphia Inquirer
Description : Accounting Disclosure and Real Effects presents a new approach to the study of accounting measurement and disclosure that challenges the existing accounting literature. This new approach ? the ?real effects? perspective ? argues that how firms? economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms? real decisions and on the allocation of resources in the economy in general. Accounting Disclosure and Real Effects should be required reading for accounting regulators and corporate managers who have to deal with alternative accounting standards and disclosure requirements. This landmark survey is the only source to focus on the real effects approach to the study of disclosure.
Description : Decisions about self-disclosure-whether to reveal one's thoughts, feel ings, or past experiences to another person, or the level of intimacy of such disclosure-are part of the everyday life of most persons. The nature of the decisions that a person makes will have an impact on his or her life. They will determine the kinds of relationships the person has with others; how others perceive him or her; and the degree of self knowledge and awareness that the person possesses. The study of self-disclosure has interested specialists from many disciplines, including personality and social psychologists, clinical and counseling psychologists, and communications researchers. Our book brings together the work of experts from these various disciplines with the hope that knowledge about work being done on self-disclosure in related disciplines will be increased. A strong emphasis in each of the chapters is theory development and the integration of ideas about self-disclosure. The book's chapters explore three major areas, including the interrelationship of self-disclosure and personality as well as the role of self-disclosure in the development, maintenance, and deterioration of personal relationships, and the con tribution of self-disclosure to psychotherapy, marital therapy, and counseling.
Description : In Local Government e-Disclosure & Comparisons, author Tim Turner proposes an information system to counterbalance the social complexity represented by over 87,000 local governments and their myriad subordinate units. Under his plan, an e-disclosure regimen will populate a federated system of state-based electronic repositories, creating a nationwide data warehouse.
Description : The Ph.D. thesis study of Camfferman (Vrije U., Amsterdam) focuses on "the international disclosure bandwagon" by Dutch public companies since World War II. Evolving from accounting record abstracts to the now typical glossy annual report embedding accounting among other company data, they reflect corporate cultures. Analyzing a sample of individual statement items of 140 company reports from economic models of game theory and previous empirical research, the author applies a longitudinal process evaluation of voluntary innovations relating to disclosure costs, information structure, heterogeneous investors and risk-taking, time frames, agency relationships, and unique aspects of the Dutch system of financial reporting (e.g. its relatively unregulated nature). No index. Annotation copyrighted by Book News, Inc., Portland, OR
Description : A story of strange experiences about what happens when events in the future return to affect the past. Disclosure traces the life of Kevin Powell from the age of eight when he is living with his mum Sylvie. He undergoes a number of strange experiences that his young mind cannot interpret and that he assumes are a normal part of growing up. “Something had woken Kevin from his slumbers. Did he really see the handle rotating and then turn back on itself to the closed position? He was not sure. Something had disturbed his sleep.” As a teenager, Kevin supports his mum when she falls ill and requires surgery to remove a mysterious object of unknown origin and function. In adulthood, he again has a number of realistic nightmare-like visions. He sees his wife and mum in a bizarre, unfamiliar environment. Revelations of a depopulated planet Earth are shown to him from the distant future. He is placed in a dilemma which sets his love for his daughter against an uncertain future on Earth... Disclosure will appeal to both sci-fi fans and individuals interested in UFOs and related phenomena. For many years, strange sights have been observed in the skies and Disclosure references UFO sightings back to distant civilizations such as those of Sumeria, ancient Egypt and the Mayans. It forwards through history, right up to the present time, also looking at what US presidents may or may not have known about UFOs and alien contact, conspiracy theories, abductions and contacts, observations by pilots, secret bases and ‘black ops’, back engineering, government programmes like Project Blue Book, crop circles, subatomic particles, novel technology and much more.
Description : Rapid economic development has focused attention from around the world upon China's corporate governance regime-particularly as, during the past few years, some of China's companies, mainly large, state-owned companies, have been aggressively buying foreign businesses overseas. China's huge capital injection and aggressive foreign investments have raised increasing and deep concerns among the target countries' governments, their business communities, and the global public. It is clearly of great importance that the people's Republic of China's business-partner countries understand corporate governance of many Chinese state-owned companies calls for a closer look at China's corporate governance theory and practice. The corporate disclosure regime plays a critical role in this regard. This timely and highly informative book provides, for the first time, comprehensive research on corporate governance in China, with detailed attention to the formation and reform of its corporate disclosure laws and regulations. Among the many factors analyzed are the following: -the role of the government in the management of state-owned companies; -the legal and regulatory environment; -majority shareholders' infringement of listed companies' interests' -the increasing independence of the boards of directors; -the role of institutional investor; -the shareholding structure; -law enforcement and shareholders' legal actions; -unmonitored insiders' control of corporate affairs; -the external governance structure; and -the absence of fiduciary duty. The author describes the nature of the many breaches of disclosure laws and rules in the two decades or so of the history of China's securities market and the pressures within the relevant government agencies confronting the problem. As a detailed analysis of the Chinese corporate disclosure regime that has emerged during the period of China's economic transition since the 1990's, this incomparable book will be of great interest to legal researchers, policymakers, and legal practitioners working with business investments in China.
Description : The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The Third Edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management's discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include: ;Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more!