Author Archives: Yongtae Kim

Do firms redact information in their SEC filings to protect proprietary information or to conceal bad news?

By | November 30, 2021

Under US securities laws, the Securities and Exchange Commission (SEC) regulates and monitors the financial reporting and disclosure of SEC registrants (companies) with the aims of increasing corporate transparency and protecting investors. Nonetheless, companies’ interests are also considered under the securities laws, which allow companies to make confidential treatment requests to redact certain information from… Read More »