Matches in SemOpenAlex for { <https://semopenalex.org/work/W3154646401> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W3154646401 endingPage "121" @default.
- W3154646401 startingPage "109" @default.
- W3154646401 abstract "Purpose This article examines the comprehensive amendments recently adopted by the US Securities and Exchange Commission (SEC) to its accounting and other rules that govern financial statement filing requirements for significant business acquisitions and dispositions. Design/methodology/approach The article provides an in-depth analysis of the rule changes in the context of the SEC’s attempt to balance the right of investors to obtain adequate information about the impact of an acquired or disposed business on an SEC registrant against the filing burdens that can result from over-identification of acquisitions or dispositions as material to the registrant based on the SEC’s “significance” tests. Findings The rule amendments bring enhanced coherence to a reporting framework that has been characterized in part by inconsistencies, gaps, unreliable valuation principles, and ambiguities. The amendments contribute to the SEC’s ongoing disclosure effectiveness initiative by updating, clarifying, and codifying many requirements that had developed piecemeal in market practice or through guidance issued by the SEC’s staff. Originality/value This article provides expert guidance on a major SEC disclosure requirement from an experienced securities lawyer." @default.
- W3154646401 created "2021-04-26" @default.
- W3154646401 creator A5079700905 @default.
- W3154646401 date "2021-05-24" @default.
- W3154646401 modified "2023-10-02" @default.
- W3154646401 title "SEC amends rules on financial reporting of business acquisitions and dispositions" @default.
- W3154646401 doi "https://doi.org/10.1108/joic-07-2020-0011" @default.
- W3154646401 hasPublicationYear "2021" @default.
- W3154646401 type Work @default.
- W3154646401 sameAs 3154646401 @default.
- W3154646401 citedByCount "3" @default.
- W3154646401 countsByYear W31546464012021 @default.
- W3154646401 countsByYear W31546464012023 @default.
- W3154646401 crossrefType "journal-article" @default.
- W3154646401 hasAuthorship W3154646401A5079700905 @default.
- W3154646401 hasConcept C10138342 @default.
- W3154646401 hasConcept C11012388 @default.
- W3154646401 hasConcept C119857082 @default.
- W3154646401 hasConcept C121955636 @default.
- W3154646401 hasConcept C144133560 @default.
- W3154646401 hasConcept C151730666 @default.
- W3154646401 hasConcept C15744967 @default.
- W3154646401 hasConcept C162118730 @default.
- W3154646401 hasConcept C168031717 @default.
- W3154646401 hasConcept C169760540 @default.
- W3154646401 hasConcept C17744445 @default.
- W3154646401 hasConcept C186027771 @default.
- W3154646401 hasConcept C199521495 @default.
- W3154646401 hasConcept C199539241 @default.
- W3154646401 hasConcept C202552767 @default.
- W3154646401 hasConcept C2776034101 @default.
- W3154646401 hasConcept C2776291640 @default.
- W3154646401 hasConcept C2776950860 @default.
- W3154646401 hasConcept C2779343474 @default.
- W3154646401 hasConcept C2780933327 @default.
- W3154646401 hasConcept C2781027943 @default.
- W3154646401 hasConcept C2781129745 @default.
- W3154646401 hasConcept C41008148 @default.
- W3154646401 hasConcept C86803240 @default.
- W3154646401 hasConceptScore W3154646401C10138342 @default.
- W3154646401 hasConceptScore W3154646401C11012388 @default.
- W3154646401 hasConceptScore W3154646401C119857082 @default.
- W3154646401 hasConceptScore W3154646401C121955636 @default.
- W3154646401 hasConceptScore W3154646401C144133560 @default.
- W3154646401 hasConceptScore W3154646401C151730666 @default.
- W3154646401 hasConceptScore W3154646401C15744967 @default.
- W3154646401 hasConceptScore W3154646401C162118730 @default.
- W3154646401 hasConceptScore W3154646401C168031717 @default.
- W3154646401 hasConceptScore W3154646401C169760540 @default.
- W3154646401 hasConceptScore W3154646401C17744445 @default.
- W3154646401 hasConceptScore W3154646401C186027771 @default.
- W3154646401 hasConceptScore W3154646401C199521495 @default.
- W3154646401 hasConceptScore W3154646401C199539241 @default.
- W3154646401 hasConceptScore W3154646401C202552767 @default.
- W3154646401 hasConceptScore W3154646401C2776034101 @default.
- W3154646401 hasConceptScore W3154646401C2776291640 @default.
- W3154646401 hasConceptScore W3154646401C2776950860 @default.
- W3154646401 hasConceptScore W3154646401C2779343474 @default.
- W3154646401 hasConceptScore W3154646401C2780933327 @default.
- W3154646401 hasConceptScore W3154646401C2781027943 @default.
- W3154646401 hasConceptScore W3154646401C2781129745 @default.
- W3154646401 hasConceptScore W3154646401C41008148 @default.
- W3154646401 hasConceptScore W3154646401C86803240 @default.
- W3154646401 hasIssue "2" @default.
- W3154646401 hasLocation W31546464011 @default.
- W3154646401 hasOpenAccess W3154646401 @default.
- W3154646401 hasPrimaryLocation W31546464011 @default.
- W3154646401 hasRelatedWork W2180711926 @default.
- W3154646401 hasRelatedWork W2351747085 @default.
- W3154646401 hasRelatedWork W2736770394 @default.
- W3154646401 hasRelatedWork W2970648770 @default.
- W3154646401 hasRelatedWork W2974540166 @default.
- W3154646401 hasRelatedWork W2999770469 @default.
- W3154646401 hasRelatedWork W3130366277 @default.
- W3154646401 hasRelatedWork W4256219929 @default.
- W3154646401 hasRelatedWork W4283641014 @default.
- W3154646401 hasRelatedWork W599375743 @default.
- W3154646401 hasVolume "22" @default.
- W3154646401 isParatext "false" @default.
- W3154646401 isRetracted "false" @default.
- W3154646401 magId "3154646401" @default.
- W3154646401 workType "article" @default.