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Purpose

Looks at the decision by some public companies to go dark and avoid regulatory requirements.

Findings

To go dark, companies must meet only minimal guidelines. It may be a tempting option in light of Sarbanes Oxley and other regulations and it can save a company the time and money for reporting. But going dark may be a very risky strategy.

Practical implications

Provides executives with information on important factors to consider when considering going dark.

Original/value

Of particular value to CEOs and other board members

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