{"title":"董事和高级管理人员保险信息的重要性:披露案例","authors":"Yan Luo, Victoria Krivogorsky","doi":"10.1016/j.racreg.2017.04.007","DOIUrl":null,"url":null,"abstract":"<div><p>This paper advocates for the regulation of the disclosure of the information contained in directors' and officers' liability insurance policies. To prove the merit of the argument, it is demonstrated that this information meets the disclosure criteria identified in both the SEC Staff “Report on Public Company Disclosure” (2013) and the SEC disclosure concept release “Business and Financial Disclosure Required by Regulation S-K” (2016).</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"29 1","pages":"Pages 69-74"},"PeriodicalIF":0.0000,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2017.04.007","citationCount":"2","resultStr":"{\"title\":\"The materiality of directors' and officers' insurance information: Case for disclosure\",\"authors\":\"Yan Luo, Victoria Krivogorsky\",\"doi\":\"10.1016/j.racreg.2017.04.007\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This paper advocates for the regulation of the disclosure of the information contained in directors' and officers' liability insurance policies. To prove the merit of the argument, it is demonstrated that this information meets the disclosure criteria identified in both the SEC Staff “Report on Public Company Disclosure” (2013) and the SEC disclosure concept release “Business and Financial Disclosure Required by Regulation S-K” (2016).</p></div>\",\"PeriodicalId\":101074,\"journal\":{\"name\":\"Research in Accounting Regulation\",\"volume\":\"29 1\",\"pages\":\"Pages 69-74\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/j.racreg.2017.04.007\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Research in Accounting Regulation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1052045717300085\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Research in Accounting Regulation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1052045717300085","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The materiality of directors' and officers' insurance information: Case for disclosure
This paper advocates for the regulation of the disclosure of the information contained in directors' and officers' liability insurance policies. To prove the merit of the argument, it is demonstrated that this information meets the disclosure criteria identified in both the SEC Staff “Report on Public Company Disclosure” (2013) and the SEC disclosure concept release “Business and Financial Disclosure Required by Regulation S-K” (2016).
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