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엔론사태 이후의 미국의 임시보고서 개편에 따른수시공시 규제체제의 변화와 그 시사점

Form 8-K Reform and Timely Disclosure

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참고문헌 (30)

  1. "공시제도 선진화 방안" (2002), 권거래소ㆍ증권업협회ㆍ코스닥증권시장
  2. "Federal Securities Code" (1980), American Law Institute (ALI)
  3. "AMEX Company Guide.", American Stock Exchange
  4. "Securities & Federal Corporate Law Volume 3B, 3C", West Group
  5. "The Regulation of Corporate Disclosure" (2000), Aspen Publishers
  6. "Managing the "Expectations Gap" in Investor Protection: The SEC and the Post-Enron Reform Agenda", 48(1139) (2003)
  7. "Abbott Laboratories" (2001)
  8. "Remarks at 29th Annual Securities Regulation Institute" (2002), www.sec.gov[DOI]
  9. "Testimony Concerning Legislative Solutions to Problems Raised by Events Relating to Enron Corporation", 1324(825) (2002)
  10. "Hearing on Adapting a 1930's Financial Reporting Model to the 21st Century: Prepared Testimony of Mr. Michael R. Young, Partner, Willkie Farr and Gallagher, The Senate Banking Committee's Subcommittee on Securities" (2000)
  11. "Hearing on Adapting a 1930's Financial Reporting Model to the 21st Century: Prepared Testimony of Mr. Robert K. Elliott, Chairman, American Institute of Certified Public Accountants" (2000), Accountants, The Senate Banking Committee's Subcommittee on Securities
  12. "Report of the Advisory Committee on the Capital Formation and Regulatory Processes", 926(417) (1996)
  13. "Companies Still Have a Long Way to Go to Win Back Trust of Institutions" (2003), Investor Relation Business
  14. "Exchanges' Existing Rules Go Further than Regulation FD" (2000), Investor Relations Business
  15. "The Sarbanes-Oxley Act of 2002 and SEC Rulemaking" (2003), www.lw.com[DOI]
  16. "A Special Study:Regulation Fair Disclosure Revisited", 127 (2001)
  17. "Securities Regulation Volume 4" (2000), Aspen Publishers
  18. "The Relevance of Form 8-K ReportsThe Relevance of Form 8-K Reports" (1999), http:
  19. "NASD Manual", National Securities Dealers Association http:
  20. "NYSE Listed Company Manual", New York Stock Exchange http:
  21. "Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date, Release Nos. 33-8400; 34-49424, 69 F.R. 15,594" (2004), Securities and Exchange Commission(SEC)
  22. "Disclosure Required by Sections 406 and 407 of Sarbanes-Oxley Act, Release Nos. 33-8177A; 34-47235A", pp.34 2003~ (2003), SEC
  23. "Insider Trades During Pension Fund Blackout Periods, Release No. 34-47225" (2003), SEC
  24. "Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date, Release Nos. 33-8106; 34-46084, 67 F.R. 42,914" (2002), SEC
  25. "Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports, Release No. 33-8089, 67 F.R. 19896" (2002), SEC
  26. "Form 8-K Disclosure of Certain Management Transactions, Release No. 33-8090; 34-45742, 67 F.R. 19914" (2002), SEC
  27. "Selective Disclosure and Insider Trading, Release Nos. 33-7881, 34-43154, 65 F.R. 51,716" (2000), SEC
  28. "The Regulation of Securities Offerings, Securities Act Release No. 7606A, 1998 WL 792508" (1998), SEC
  29. "The Duty To Update And Disclosure Reform: The Impact Of Regulation FD And Current Disclosure Initiatives, 7 Stan. J. L. Bus. & Fin. 225 ( 2002).", 7(225) (2002)
  30. "Getting it Right Versus Getting it Quick: The Quality-Timeliness Tradeoff in Corporate Disclosure", 2003(66) (2003)

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