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Sec Reporting Requirements For Publicly Traded Companies Should Not Be Expanded Despite Advancements In Information Technology, Lindsey Kell
Sec Reporting Requirements For Publicly Traded Companies Should Not Be Expanded Despite Advancements In Information Technology, Lindsey Kell
Duke Law & Technology Review
Advancements in information technology allow information to be collected and analyzed quickly within a corporation. As a result, technology also allows the quicker release of information to the Securities Exchange Commission (SEC)—much quicker than the Form 10-K and Form 10-Q releases that are currently required for publicly traded companies. Although publicly traded companies must also disclose certain significant events in Form 8-K, the reporting requirements for publicly traded companies are not nearly as expansive as they could be considering the easy access these companies have to their business information. Even with this in mind, the SEC is well into a …