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1976

Vanderbilt University Law School

Disclosure

Discipline

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Full-Text Articles in Law

Disclosure By Issuers Of Municipal Securities: An Analysis Of Recent Proposals And A Suggested Approach, Robert D. Tuke May 1976

Disclosure By Issuers Of Municipal Securities: An Analysis Of Recent Proposals And A Suggested Approach, Robert D. Tuke

Vanderbilt Law Review

The following considerations impacting on the disclosure issue have been developed in this Note: the uniqueness of the municipal securities industry, owing to the diverse natures of the securities, the wide variety of issuers, and the particular means of marketing the securities; the special circumstances created for underwriters by the competitive bidding process; the varied roles of other participants in the distribution process--fiscal agents, bond counsel, governmental accountants; the existing state machinery for regulation and control; the practical limitations on the SEC--both in staff capacity and expertise; the need for uniformity in disclosure to prevent weakened marketability of municipal securities …


Progress In The Art Of Social Accounting And Other Arguments For Disclosure On Corporate Social Responsibility, Douglas M. Branson Apr 1976

Progress In The Art Of Social Accounting And Other Arguments For Disclosure On Corporate Social Responsibility, Douglas M. Branson

Vanderbilt Law Review

In the area of corporate social responsibility, where to go and how to get there are major questions facing corporations, their lawyers, investors, and governmental agencies alike.' Questions of "where to go" facing corporate executives and others include how much corporate social responsibility is enough and what forms social responsibility should take. Other questions concern which of the socially responsible measures corporations could take portend the greatest good for the greatest number, or on the more pragmatic scale, which measures will win the greatest amount of public or governmental acceptance. What roles government, citizen groups, or investors should play in …