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nondisclosure agreement (1 results)
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- Inevitable Disclosure: Dealing With Trade Secret Issues When Hiring a New Employee
- When an employee's career hangs in the balance, a person can expect a court to give very careful scrutiny to any claims of inevitable disclosure - and to be reluctant to act without substantial probability that an employee will not be able to function in a new job without making...
- White papers
- Shocker: Most Companies Take a Dim View of New Exec Pay Disclosure
- The Find: New rules governing the disclosure of executive pay went into effect last year, but these much-reviled changes are unlikely to affect C-suite compensation. The Source: Pearl Meyer & Partners' second annual "Proxies that Made the Grade" report. The Takeaway: PM&P asked...
- Blog posts 2008-04-17
- Information Disclosure And Adverse Selection Explanations For IPO Underpricing
- Underpricing in IPOs Initial Public Offering is a significant cost of raising capital that theories purport arises from adverse selection at the IPO date. Disclosure is a tool firms can use to ameliorate adverse selection. This paper shows that greater disclosure frequency in the pre-IPO period is associated with lower...
- White papers 2005-10-01
- Disclosure Is a Balancing Act for Employers
- Silvia Frank likens the way employees choose investments for their 401k plans to how people shopped for food before products carried nutritional labels. As the manager of the defined-contribution plans at Trinity Health, a Novi, Michigan - based health care provider, Frank is among a growing number of retirement plan...
- White papers 2005-04-01
- Investor Relation Internet Disclosure and the Cost of Equity Capital
- This paper makes a detailed content analysis of the investor relation section on the Web sites of US companies to gain insight into the type and amount of information provided to investors on corporate Web sites and to establish a measure of the Internet disclosure level. It finds that companies...
- White papers 2005-03-04
- Sex Without Disclosure of Positive HIV Serostatus in a US Probability Sample of Persons Receiving Medical Care for HIV Infection
- This paper estimates the proportion of HIV-positive adults who have any sexual contact without disclosure and the proportion of their sexual partnerships that involve unprotected sex without disclosure. Overall, 42% of the gay or bisexual men, 19% of the heterosexual men, and 17% of all the women reported any sex...
- White papers 2004-09-23
- Improving Disclosure and Transparency in Nonprofit Accounting II
- This article is about the reporting and control of Nonprofit organizations should be required to include supplemental financial statements that would improve disclosure and transparency. Traditional disaggregated funds balance sheets and statements of changes in fund balances should be included as a supplement in financial reporting. More descriptive terminology should...
- White papers 2003-11-06
- Proposed Statement of Financial Accounting Standards
- This white paper says that proposed Statement addresses disclosures about pension plans and other postretirement benefit plans. It would require disclosures about defined benefit pension plan and other postretirement benefit plan assets, obligations, cash flows, and net cost and retain a number of disclosures required by FASB Statement No. 132,...
- White papers 2003-09-12
- The New Disclosure Paradigm and the Promise of Web-Based Communication
- This webcast asserts about major implications of SOX for IR. The growing trend of using web to facilitate disclosure, heightened scrutiny of corporate governance, and less opportunity for sell-side coverage, particularly for small caps are the recent concern that are coming up. The means for full and fair disclosure in...
- Webcasts 2003-07-16
- New SEC Certification Requirements
- On August 27, 2002, the Securities and Exchange Commission (the "SEC") adopted final rules under Section 302 of the Sarbanes-Oxley Act of 2002, under which the principal executive officer or officers and the principal financial officer or officers, or persons providing similar functions, of an issuer each must certify the...
- White papers 2003-07-01
- SEC Final Rule Regarding Disclosure of Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
- This memorandum summarizes the release and the new disclosure rules. On January 27, 2003, the Securities and Exchange Commission (“SEC”) issued a Release titled “Disclosure in Management’s Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations” (Release Nos. 33-8182 and 34-47264). The Release accompanies final rules which specify...
- White papers 2003-06-11
- A Model for Disclosure Controls and Procedures Required by the Sarbanes-Oxley Legislation
- One of the most critical compliance problems presently facing public companies is the design and implementation of disclosure controls and procedures to which CEOs and CFOs can comfortably certify with respect to quarterly and annual reports filed for periods ending after August 29, 2002. This article suggests one example of...
- White papers 2003-05-08
- Public Disclosures by Banks: Results of the 2001 Disclosure Survey
- This publication of the results of the 2001 disclosure survey is part of the sustained effort by the Basel Committee on Banking Supervision the Committee to promote transparency and effective market discipline in the banking and capital markets. The report aims to provide an overview of the disclosure practices of...
- White papers 2003-05-01
- Improving Disclosure and Transparency in Nonprofit Accounting
- "This article is about disaggregated funds-based reporting which is an essential supplement to the Financial statements of nonprofit organizations. A hypothetical case Analysis illustrates improvements to nonprofits’ financial disclosures. Nonprofit organizations should be required to include supplemental financial statements that would improve disclosure and transparency. Traditional disaggregated funds balance...
- White papers 2003-04-01
- Disclosure Required By Sections 406 And 407 Of The Sarbanes-Oxley Act Of 2002; Correction
- We are making technical corrections to rules adopted in Release No. 33-8177 (January 23, 2003), which were published in the Federal Register on January 31, 2003 (68 FR 5110). The rules implement Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 by requiring disclosures regarding audit committee financial experts...
- White papers 2003-03-31
- Enhancing Disclosure In The Mortgage-Backed Securities Markets
- In conducting the study, the Task Force reviewed the history and development of the MBS markets, the current disclosure requirements for these securities, and market-driven industry disclosure practices and standards. The Task Force also interviewed a variety of MBS issuers and investors, and other experienced market participants and observers, which...
- Case studies 2003-01-01
- Sarbanes-Oxley Act of 2002 - Disclosure Controls and Procedures
- Final rules under Section 302 of the Sarbanes-Oxley Act became effective on August 29, 2002. These rules require that the chief executive officer and chief financial officer of each company filing periodic reports with the SEC certify that they have established and maintain "disclosure controls and procedures" with respect to...
- White papers 2003-01-01
- Consumers and Credit Disclosures: Credit Cards and Credit Insurance
- This paper concludes that evaluating the direct effects of disclosure legislation like Truth in Lending on either consumer behavior or the functioning of the credit marketplace is never a simple matter because there are always competing explanations for observed phenomena. From consumer surveys over time, however, it seems likely that...
- White papers 2003-01-01
- CCBN On Regulation Fair Disclosure
- The SEC was primarily concerned that some individuals, particularly analysts, receive material information from companies before that information is available to the public, giving these individuals an unfair advantage in the market. Essentially, the SEC is aiming to create a level playing field for all investors, with rules designed to...
- White papers 2003-01-01
- Disclosure By Notes
- Financial statements of agricultural producers are the central features of financial disclosure. However, for those financial statements to be meaningful and useful for analysis, additional information will almost always be necessary. A little extra time spent completing the note disclosure will save time when evaluating new capital investment opportunities or...
- White papers 2003-01-01
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