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Full-Text Articles in Law
Striving For Simplicity: Updates To Regulation S-K Items 101 And 105, John D. Frey
Striving For Simplicity: Updates To Regulation S-K Items 101 And 105, John D. Frey
Louisiana Law Review
The article discusses the amendments implemented by the U.S. Securities and Exchange Commission (SEC) to its Regulation S-K regulating the disclosure of non-financial statements for the benefits of both registrants and investors.
Unveiling Management’S Crystal Ball, Eric R. Harper
Unveiling Management’S Crystal Ball, Eric R. Harper
Louisiana Law Review
The article focuses on the item 303 disclosures of U.S. Securities and Exchange Commission for preventing private securities fraud causes of action by the companies, and mentions reporting companies to disclose information about the companies' plans for the future of their businesses.
When Will It Finally End: The Effectiveness Of The Rule 10b-5 Private Action As A Fraud-Deterrence Mechanism Post-Janus, Justin Marocco
When Will It Finally End: The Effectiveness Of The Rule 10b-5 Private Action As A Fraud-Deterrence Mechanism Post-Janus, Justin Marocco
Louisiana Law Review
The article discusses the Rule 10b-5 as a private method to limit the fraud-deterrence in the security for sales or purchase under the U.S. Securities Exchange Act. It mentions that the U.S. Supreme Court rejected the rule 10b-5 private actions liability for aiding and abetting. It states that the mutual fund company Janus Distribution LLC is responsible for the limitation of prevention of fraud because of escaping liability to the corporate officers for their unattributed misstatements.