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| Author: | Johnson, V. Khurana, I. |
| Title: | Voluntary disclosures and the SEC: rule 144A private debt placements |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:2, p. 136-145 |
| Index terms: | DISCLOSURE PRIVACY PLACEMENT |
| Language: | eng |
| Abstract: | In response to the increasing globalization of financial markets, the Securities and Exchange Commission (SEC) adopted Rule 144A, which facilitates the resale of both foreign and domestic securities that are initially sold in a private placement and are therefore exempt from registration requirements under the Securities Act of 1933. This study provides preliminary evidence on the extent of voluntary disclosures made under Rule 144A. |
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