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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
© Emerald Group Publishing Limited
2006
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