Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5107798 | Research in Accounting Regulation | 2017 | 6 Pages |
Abstract
This paper advocates for the regulation of the disclosure of the information contained in directors' and officers' liability insurance policies. To prove the merit of the argument, it is demonstrated that this information meets the disclosure criteria identified in both the SEC Staff “Report on Public Company Disclosure” (2013) and the SEC disclosure concept release “Business and Financial Disclosure Required by Regulation S-K” (2016).
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Yan Luo, Victoria Krivogorsky,