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Raising the disclosure bar: what next for quarterly reporting?

Friday, January 20, 2017 - 05:50

Mr Tan said SGX sees an opportunity presented by the increased transparency of financial statements, the exchange's more individual and targeted engagement with companies, the broadened definition of materiality, and the more robust enforcement of disclosure breaches by both the regulators and the market to recalibrate its continuous disclosure regime.

WHEN it comes to raising the bar on corporate governance, the best approach is a holistic one that encompasses substance over form, quick regulatory enforcement when rules are broken and placing the needs of investors at the forefront of all disclosures.

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