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United States. Securities and Exchange Commission -- Rules and practice


View Resource Sworn Statements by Companies' Top Officials. Is It Enough?

The US Securities and Exchange Commission (SEC) released a list of the 947 largest SEC publicly registered trading companies whose top officials are required to file sworn statements attesting to the accuracy of their companies' most recent annual and quarterly financial reports. Designed to boost investor confidence during this time of impinging investment dishevel and uncertainty, most...
View Resource U.S. Securities and Exchange Commission

The Securities and Exchange Commission has a very informative web site that is highlighted by the entire EDGAR database. This database contains the electronic filings that corporations are required by law to make with the SEC. The filings include company annual reports and prespectuses, among other reports, and are an excellent source of company information for researchers, investors, and the...