Forward-looking statements and cautionary language after the 1995 Private Securities Litigation Reform Act: a study of current practices

Article Abstract:

The Private Securities Litigation Reform Act of 1995 provides a safe harbor in regards to securities class action suits with the issuance of forward-looking statements. These statements are to include meaningful cautionary statements as to the disclosure of securities information. The Assn of the Bar of the City of New York's Committee on Securities Regulation report on forward-looking statements and cautionary language presents guidance for drafting these statements.

United States

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Avoiding liability when dealing with securities analysts: everything you need to know, you learned in kindergarten

Article Abstract:

There are seven basic rules that public companies can follow to ensure that the risks posed by disclosing forward-looking information are minimized, despite the complex and changing nature of securities law. Corporate officials should not tell secrets or talk out of turn and should be cautious and tell the truth. They should do their own homework but should not do anyone else's work for them. They should also be aware that they will need to adapt to changing rules.

Prevention, Securities fraud

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Corporate finance and disclosure

Article Abstract:

Changes have occurred at the SEC as of Sep 1996, including organizational and technological changes. The agency has attempted simplification of regulations for disclosure and processing issues, and initiated a plain English pilot program. Changes in regulations and organization are discussed.

Disclosure statements (Accounting)

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