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March 18, 2026The Accounting Review

Some Evidence on the SEC's System of Continuous Disclosure.

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Authors

VPVictor PastenaUniversity at Buffalo, State University of New York

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Implication

This note reviews SEC's continuous disclosure policy in investor contexts, suggesting it meets utility criteria.

Key Points

  • This note aims to assess the SEC's continuous disclosure system and its effectiveness in providing useful information to investors.
  • Review of the SEC's disclosure policy from the 1970s.
  • Analysis of the types and timeliness of information required under the continuous disclosure system.
  • Application of the Hakansson framework to evaluate disclosure utility.
  • The continuous disclosure policy aligns with minimum utility conditions.
  • Investors utilize the mandated information effectively.
  • The system addresses the timely dissemination of unusual event information.

Cite This Study

Victor Pastena (1979) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a3121https://doi.org/10.2308/tar-4489198
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting2026
  2. 2The SEC and Mandated Disclosure: At the Crossroads.1987
  3. 3A Study of the Consensus on Disclosure Among Public Accountants and Security Analysts.1974
  4. 4Corporate Human Capital Disclosures: Evidence from the First Two Years of the SEC’s Disclosure Mandate2026
  5. 5Does Securities Regulation Matter? Mandatory Disclosure, Excess Stock Volatility, and the US Securities Exchange Act of 19342026