MD&A and disclosure of known uncertainties (or talking about the future, even though you don’t want to) *

USA - March 8 2013
The Annual Report on Form 10-K and Quarterly Reports on Form 10-Q attempt to present, among other things, a picture of a company's results of…

The removal of the prohibition on general solicitation and the JOBS Act *

USA - April 12 2012
The Jumpstart Our Business Startups Act, generally referred to as the JOBS Act, was signed into law by President Obama on April 5, 2012.

Co-authors: Lynn S. Scott, Matthew T. Harris, Gregory Marshall Chait, Stephen D. Fox, Robert F. Dow.