Management's Discussion and Analysis of Financial Condition and Results of Operations: a primer for the practitioner

Article Abstract:

Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) is a required part of securities disclosure under SEC regulations S-K and, since 1987, the SEC has increased its review and enforcement of it. An overview of MD&A requirements is presented with the SEC's reasoning for its policy. A review of MD&A enforcement proceedings is also included.

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The Internet and capital formation: SEC interpretive releases and no-action letters

Article Abstract:

The development of electronic media, including the Internet, has enhanced investors' abilities to use and access securities information and improve the efficiency of capital formation. The SEC had recognized electronic media's benefits within the securities markets and issued several no-action letters and other releases regarding its use. Topics covered by the SEC are surveyed.

Internet, Capital formation

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Safe-harbors for forward-looking statements: an overview for the practitioner

Article Abstract:

The Private Securities Litigation Reform Act of 1995 was passed to reduce abusive private securities lawsuits. Its safe harbor protection has proved more effective than the SEC safe harbor regulations. The act's safe harbor provision will require future interpretation, but does appear to improve the protection of forward-looking securities statements.

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