Nelson's research has shown that the risk-factor sections of companies' filings tend to have more boilerplate language, or repeated phrases year after year, than the discussion of risk in MD&As.
SEC Pushes Companies for More Risk Information
(continued)
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Reader CommentsDisplaying 3 of 3
BILL STOREY
Aug 12, 2010 1:39 PM ET
Opinion
This is a never ending issue that will only be scrutinized/brought to the forefront when there is a restatement, … more
Marina Biro
Aug 3, 2010 12:41 PM ET
Note to Mike's comment
Mike, you have to remember that the most SEC can require is that companies disclose everything that can go wrong with a … more
Mike Corcoran
Aug 3, 2010 9:02 AM ET
SEC Doesn't Get It
I am amazed that the SEC only requires disclosure of risk factors. As a potential company shareholder, I want to know … more
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