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Academic

: Securities Law Prof Blog

SEC's Atkins on Materiality

By Securites Lawprof

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SEC Commissioner Paul S. Atkins, at the SEC Speaks in 2008 conference, chided the agency for its failure to achieve predictability. Here is an excerpt on his discussion of the always troublesome definition of "materiality:" One of the most glaring...

Full post as published by Securities Law Prof Blog on February 11, 2008 (boomark / email).

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