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	<title><![CDATA[disclosure Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to disclosure]]></description>
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		<title><![CDATA[Five Nightmare Work Colleagues of the Silver Screen]]></title>
		<link><![CDATA[http://blogs.bnet.co.uk/sterling-performance/2009/08/04/five-nightmare-work-colleagues-of-the-silver-screen/]]></link>
		<description><![CDATA[Everyone remembers the great tycoons immortalised on celluloid. Citizen Kane and Gordon Gecko are the fictional movers and shakers, who buy up or bring down business empires at a whim.    What is less celebrated are the more recognisable characters in the workplace, some of them charming and...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 04 Aug 2009 08:47:03 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
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		<title><![CDATA[Reg Changes Shift Flow Of Information On Fundings, Public Companies]]></title>
		<link><![CDATA[http://dw.com.com/redir?destUrl=http%3A%2F%2Fwww.paidcontent.org%2Fentry%2F419-reg-changes-shift-flow-of-information-on-fundings%2F&siteid=23&tag=contentnext]]></link>
		<description><![CDATA[ You may have noticed over the years that a fair amount of our information on fundings comes from PEHub via its access to paper filings from the SEC. The paper versions of the Form Ds, as PEHub's Dan Primack explains, weren't duplicated in online database EDGAR; PEHub, now part...]]></description>
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		<pubDate>Wed, 26 Nov 2008 00:43:40 -0800</pubDate>
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		<title><![CDATA[Reg Changes Shift Flow Of Information On Fundings, Public Companies]]></title>
		<link><![CDATA[http://dw.com.com/redir?destUrl=http%3A%2F%2Fwww.paidcontent.org%2Fentry%2F419-reg-changes-shift-flow-of-information-on-fundings%2F&siteid=23&tag=contentnext]]></link>
		<description><![CDATA[ You may have noticed over the years that a fair amount of our information on fundings comes from PEHub via its access to paper filings from the SEC. The paper versions of the Form Ds, as PEHub's Dan Primack explains, weren't duplicated in online database EDGAR; PEHub, now part...]]></description>
		<s:doctype><![CDATA[External links]]></s:doctype>
		<pubDate>Wed, 26 Nov 2008 00:43:40 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
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		<title><![CDATA[Shocker: Most Companies Take a Dim View of New Exec Pay Disclosure]]></title>
		<link><![CDATA[http://blogs.bnet.com/bnet1/?p=389]]></link>
		<description><![CDATA[  	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...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Thu, 17 Apr 2008 09:30:55 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
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		<title><![CDATA[Promissory Note And Statement Of Disclosure]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=354187]]></link>
		<description><![CDATA[This is a template of promissory note and statement of disclosure. The promissory note shows the full amount due, including the number of installments agreed upon, and when each payment is due. This is a commonly used form, and it contains of the standard provisions of a promissory note. The...]]></description>
		<s:doctype><![CDATA[Tools & templates]]></s:doctype>
		<pubDate>Sat, 01 Dec 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
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		<title><![CDATA[Information Disclosure And Adverse Selection Explanations For IPO Underpricing]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=316522]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 01 Oct 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/ipo.html"><![CDATA[IPO]]></category>
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	</item>
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		<title><![CDATA[Investor Relation Internet Disclosure and the Cost of Equity Capital]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=131916]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 04 Mar 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/web.html"><![CDATA[Web]]></category>
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	</item>
	<item>
		<title><![CDATA[Sex Without Disclosure of Positive HIV Serostatus in a US Probability Sample of Persons Receiving Medical Care for HIV Infection]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=128235]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 23 Sep 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/infection.html"><![CDATA[Infection]]></category>
		<category domain="http://resources.bnet.com/topic/hiv+virus.html"><![CDATA[HIV Virus]]></category>
		<category domain="http://resources.bnet.com/topic/business+structures.html"><![CDATA[Business Structures]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Improving Disclosure and Transparency in Nonprofit Accounting II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53451]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 06 Nov 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
		<category domain="http://resources.bnet.com/topic/balance+sheet.html"><![CDATA[Balance Sheet]]></category>
		<category domain="http://resources.bnet.com/topic/balance+sheets.html"><![CDATA[Balance Sheets]]></category>
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	</item>
	<item>
		<title><![CDATA[Proposed Statement of Financial Accounting Standards]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57860]]></link>
		<description><![CDATA[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,...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 12 Sep 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
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	</item>
	<item>
		<title><![CDATA[The New Disclosure Paradigm and the Promise of Web-Based Communication]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=71613]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Webcasts]]></s:doctype>
		<pubDate>Wed, 16 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
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	</item>
	<item>
		<title><![CDATA[New SEC Certification Requirements]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=67974]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/reed+elsevier+inc..html"><![CDATA[Reed Elsevier Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/sarbanes-oxley.html"><![CDATA[Sarbanes-Oxley]]></category>
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	</item>
	<item>
		<title><![CDATA[SEC Final Rule Regarding Disclosure of Off-Balance Sheet Arrangements and Aggregate Contractual Obligations]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=67733]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 11 Jun 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/release+nos.html"><![CDATA[Release Nos]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[A Model for Disclosure Controls and Procedures Required by the Sarbanes-Oxley Legislation]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=71272]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 08 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/procedure.html"><![CDATA[Procedure]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley+act.html"><![CDATA[Sarbanes-Oxley Act]]></category>
		<category domain="http://resources.bnet.com/topic/reed+elsevier+inc..html"><![CDATA[Reed Elsevier Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley.html"><![CDATA[Sarbanes-Oxley]]></category>
		<category domain="http://resources.bnet.com/topic/regulatory+compliance.html"><![CDATA[Regulatory Compliance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/regulations.html"><![CDATA[Regulations]]></category>
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	</item>
	<item>
		<title><![CDATA[Public Disclosures by Banks: Results of the 2001 Disclosure Survey]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=112661]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bank.html"><![CDATA[Bank]]></category>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/survey.html"><![CDATA[Survey]]></category>
		<category domain="http://resources.bnet.com/topic/bank+for+international+settlements.html"><![CDATA[Bank For International Settlements]]></category>
		<category domain="http://resources.bnet.com/topic/banking.html"><![CDATA[Banking]]></category>
		<category domain="http://resources.bnet.com/topic/marketing+research.html"><![CDATA[Marketing Research]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/marketing.html"><![CDATA[Marketing]]></category>
	</item>
	<item>
		<title><![CDATA[Improving Disclosure and Transparency in Nonprofit Accounting]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57127]]></link>
		<description><![CDATA["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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 Apr 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Disclosure Required By Sections 406 And 407 Of The Sarbanes-Oxley Act Of 2002; Correction]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57184]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 31 Mar 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley+act.html"><![CDATA[Sarbanes-Oxley Act]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley.html"><![CDATA[Sarbanes-Oxley]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/regulatory+compliance.html"><![CDATA[Regulatory Compliance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/regulations.html"><![CDATA[Regulations]]></category>
		<category domain="http://resources.bnet.com/topic/government.html"><![CDATA[Government]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/policies+and+procedures.html"><![CDATA[Policies And Procedures]]></category>
	</item>
	<item>
		<title><![CDATA[Enhancing Disclosure In The Mortgage-Backed Securities Markets]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=54251]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Case studies]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/mortgage-backed+security.html"><![CDATA[Mortgage-backed Security]]></category>
		<category domain="http://resources.bnet.com/topic/quality.html"><![CDATA[Quality]]></category>
		<category domain="http://resources.bnet.com/topic/strategy.html"><![CDATA[Strategy]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/management.html"><![CDATA[Management]]></category>
	</item>
	<item>
		<title><![CDATA[Disclosure By Notes]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57905]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/ibm+lotus+notes.html"><![CDATA[IBM Lotus Notes]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statement.html"><![CDATA[Financial Statement]]></category>
		<category domain="http://resources.bnet.com/topic/farm+financial+standards+council.html"><![CDATA[Farm Financial Standards Council]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Statement before the SEC Financial Disclosure and Auditor Oversight Roundtable]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=66354]]></link>
		<description><![CDATA[The failure of Enron, along with other corporate uncertainties, is presenting corporations, the accounting and legal professions, financial analysts and the securities industry an unprecedented opportunity to restore investor and public confidence in what is still the world's greatest capital market. For too long, some corporations, auditors and corporate counsel...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/disclosure.html"><![CDATA[Disclosure]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/national+investor+relations+institute.html"><![CDATA[National Investor Relations Institute]]></category>
		<category domain="http://resources.bnet.com/topic/investor.html"><![CDATA[Investor]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
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