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A model of disclosure of subprime risks

Floyd Norris of the New York Times wonders: Wasn't Sarbanes-Oxley supposed to do something about the hidden, off-balance sheet risks? He writes: "The rules require that companies make some Read more...

Victim of Sarbox: Annual reports?

There was day when companies took pride in their annual reports. Pre-Internet, it was a major vehicle for communicating with shareholders. And it showed. They were well-produced documents. These Read more...

Putting HR info in your annual report

Truth be told, human resources has never quite gotten the respect it deserves in most organizations. There are those who argue that most companies do not have enough human capital--related in Read more...

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SEC and bondholder deadlines debated

Is the deadline to supply financial statements to the SEC and the deadline to supply them to bondholders one and the same? The issue is on the front burner these days because so many companies Read more...

How to keep your ethics code SOX-compliant

SOX Section 406 is easily overlooked, no matter how large the company. The section requires management to include their code of ethics as an exhibit in its annual report or Web site and provide free

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Tags: annual report