Continuing Disclosure Obligations
Learn about the financial and qualitative disclosure obligations of companies that have publicly listed securities.
Transcript
In this lesson, we’ll learn about the financial and qualitative disclosure obligations of companies that have publicly listed securities.
I. Disclosure Obligations
When a company goes public for the first time, Sections 5 and 10 of the Securities Act require it to make a broad set of financial and qualitative disclosures to prospective shareholders. Once a company is public, Sections 13 and 15 of the Exchange Act impose continuing disclosure obligations on annual, quarterly, and ...