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Accountability and the Restraint of Freedom: A Deontological Case for the Stricter Standard of Corporate Disclosure

James J. Brummer
Journal of Business Ethics
Vol. 5, No. 2 (Apr., 1986), pp. 155-164
Published by: Springer
Stable URL: http://www.jstor.org/stable/25071566
Page Count: 10
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Accountability and the Restraint of Freedom: A Deontological Case for the Stricter Standard of Corporate Disclosure
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Abstract

The purpose of the article is to give a deontological defense of the reasonableness standard of corporate disclosure presently mandated by the Securities and Exchange Commission of the U.S. government. The first part of the article distinguishes the reasonableness standard from the older standard of materiality. The second part presents three deontological arguments, inspired by the work of Ross and Kant, for the prima facie compellingness of the new standard.

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