Disclosure

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Voluntary Non-Financial Disclosure and the Cost of Equity Capital (October 2010) resource White Papers OCEG Reviewed

Introduction: In the paper, Voluntary Non-Financial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting, forthcoming in The Accounting Review, we examine a potential benefit associated with the initiation of voluntary disclosure of CSR activities—a reduction in the cost of equity capital.

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FASB, Proposed Accounting Standards Update: Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan (September 1, 2010) resource Standards and Guidelines OCEG Reviewed

Purpose: The FASB is issuing this proposed Update to obtain feedback from stakeholders on its proposed amendments for disclosing additional information about an employer’s participation in a multiemployer plan (for example, for pension or retiree healthcare).

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FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans (Deloitte, September 2010) resource Articles OCEG Reviewed

Vol. 17 Heads Up Issue 30 (Seotember 2, 2010)

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PCAOB Drafts Bill to Make Disciplinary Proceedings Public (September 2010) resource Articles OCEG Reviewed

Introduction: The Public Company Accounting Oversight Board has written to Congress with a draft bill that would amend the Sarbanes-Oxley Act to allow it to make its disciplinary hearings of accounting firms and auditors public.

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Point of View: New SEC rule prompts companies to disclose how their boards oversee risks (PwC, May 2010) resource Articles

Summary: What does the SEC's new rule intend to achieve, and how do the resultant proxy disclosures measure up?

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SEC, Shareholder Approval of Executive Compensation of TARP Recipients, Final Rule (2010) resource National Regulations

75 Federal Register 2789 (January 19, 2010)

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SEC (finally) Articluates Corporate Cooperation Criteria blog
Submitted by smitchell@oceg.org on Oct, 05 2009

In a recent litigation release, the SEC explains the resolution of a Reg FD matter. For the first time ever (at least in my memory), the SEC chose to charge the individual vs. the company AND the individual.

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DOL, Reporting and Disclosure Guide for Employee Benefit Plans (Rev. October 2008) resource Agency Guidances OCEG Reviewed
This Reporting and Disclosure Guide for Employee Benefit Plans has been prepared by the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) with assistance from the Pension Benefit Guaranty Corporation (PBGC). It is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974 (ERISA). Not all ERISA reporting and disclosure requirements are reflected in this guide.
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SEC Feedback on Executive Compensation Disclosures: "Where's the Analysis?" (Deloitte, 2007) resource Articles OCEG Reviewed
Submitted by OCEG Staff on Jan, 30 2008

Vol. 14 Heads Up Newsletter Issue 20 (2007)

This issue of Heads Up summarizes the SEC's recent feedback to registrants regarding executive compensation disclosures.

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Impact of the Sarbanes-Oxley Act on Information Quality in Capital Markets, The (2007) resource White Papers OCEG Reviewed
Abstract: This paper examines how corporate governance reforms surrounding the Sarbanes-Oxley Act (SOX) of 2002 affect the quality of information in capital markets. Public, private and total information quality is examined. Our information quality measures are based on financial analyst forecasts as in Barron, Kim, Lim and Stevens (1998) and Gu (2005). We find that the passage of SOX is associated with a temporary increase in the quality of public information immediately following the Act's adoption, but the increase is not maintained.
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