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And they may find that some companies failed to disclose risks that they should have disclosed.
The S.E.C. has taken a harder line recently on the failure to adequately disclose risks to investors.
All but one, he wrote in a June report, had failed to fully disclose "risks and liabilities" to investors.
The agency protects shareholders from being misled by corporations by requiring that executives disclose risks and problems for their business.
Investors and nonprofits on Thursday asked the five largest US oil companies to disclose risks to their facilities from climate change.
The New Orleans jury determined that Merck "knowingly misrepresented or failed to disclose" risks related to Vioxx.
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We expect reporting companies will continue to disclose risk factors relating to these events in their quarterly and annual filings in the foreseeable future.
We review a decision from the Third Circuit regarding the obligation to disclose risk factors, and a decision from the Ninth Circuit regarding the utilization of judicial notice and the incorporation by reference doctrine at the motion to dismiss stage.
They conclude that, "notwithstanding legal obligations, reluctance to disclose risk... still remains, despite acknowledgement of moral and ethical responsibility".2 There is nothing to add to this clear message.
And what was the appropriate reaction to the Homeland Security Department's recently abandoned program to disclose risk assessments with color-coded warnings at airports ranging from safe green to "severe" red?
Failure to disclose risk, or the reverse (i.e.overstating risk, as we suspect was the case in our study) would have significant implications for participant selection and behaviour tracking during intervention trials [17], [19].
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CEO of Professional Science Editing for Scientists @ prosciediting.com