Abstract :
Looking good in the public eye is critical for initial and continued success for companies with outside shareholders. But being front center every three months or pushing for a strong Initial Public Offering (IPO) can exert a considerable internal and external pressure. Factors such as the company´s stock price, its cost of borrowing and even its general reputation, some feel are tied to the company´s most recently reported performance. The paper discusses the role of the US Securities and Exchange Commission in protecting investors by requiring companies to divulge relevant data at regular intervals
