This content is from: Features

SEC targets disclosure in post-Enron world

In the wake of the Enron collapse, the US Securities and Exchange Commission (SEC) has been quick to put forward proposals to improve accounting and financial disclosure, in the hope of preventing any future disasters. Leslie Silverman and Mark Adams of Cleary, Gottlieb, Steen & Hamilton, New York, and Sebastian Sperber and Robert Williams in Hong Kong review the SEC’s statements and explain how companies should react when preparing financial disclosure press releases and reports filed with the Commission

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