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Asked if the company was considering increasing its disclosure beyond what the S.E.C. requires, Mr. Saks said: "We will change our disclosure practices in response to any change in applicable requirements".
Neither the German GAS 20 Management Report becoming effective in 2013, nor IASB's Practice Statement Management Commentary issued in 2010 provide any regulations on strategy disclosure beyond a concise and non-binding disclosure framework.
As a first robustness check, we analyze the incremental effect of strategy disclosure beyond sheer disclosure quantity, proxied either by the page count of management reports or by a disclosure metric comprising all non-strategic disclosures.
Three months later, my senior staff provided public financial disclosure, beyond what is required by law.
When Vermont passed a law in 2014 that required all genetically engineered food sold in the state to be labeled by July 1 , 2016 it likely had no idea it would force disclosure beyond its own borders.
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From 1909 to 1939, parishioners could find bare-bones annual statements at their pews; before that, the last disclosures beyond the vestry were in 1814.
Nonetheless, the bill is slightly broader than most other states' rules in requiring some disclosures beyond simply fracking, according to Mr. Watson — and it may, he said, bring about a conversation about what disclosure rules should include.
The Clinton administration proposed standards in 1999 that did not require patient consent for the routine exchange of information in treatment or paying claims but did require written permission for any disclosures beyond that.
Focus groups provide a format of participant interaction that allows for self-disclosure beyond what can be achieved by other methods.
The S.E.C. could consider expanding the disclosure requirements beyond periodic reporting.
"There will be minimum disclosure requirements beyond normal registration details," said Bowden.
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CEO of Professional Science Editing for Scientists @ prosciediting.com