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Continuous Disclosure

Description

Recognizing the growing importance of secondary market trading, securities regulators have imposed significant ongoing disclosure requirements on issuers. These new requirements are often linked to corporate governance concerns. This course considers the underlying policy rationale for these disclosure obligations. It examines the empirical evidence available about their efficacy. Close consideration is given to the details of these disclosure requirements, and comparisons will be made with other significant jurisdictions. A further theme of the course is the relationship between securities disclosure regulation and effective corporate governance regimes. Specific topics include: integrating primary and secondary market; disclosure and selective and continuous disclosure; regimes; theories of efficient markets; theories of investor decision-making; financial statements and developments in accounting practices; complying with AIF/MDA requirements; definitions of materiality in connection with timely disclosure; related party transactions; disclosure of executive compensation as a corporate governance tool; proxy material; and experience to date with new Rule 61- 501 (formerly Policy 9.1).

Note: Check with the institution regarding start/ end dates, prices, and delivery method. These may vary according to the program, section, and/or semester.

Overview

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  • Institution: York University
  • Level: University
  • Language: English
  • Course Code: SELA6742, LAW6742P
  • Delivery Method: Fully Online/Distance

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Disclaimer:
Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.