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EDGAR—the SEC's solution to a tidal wave of paper
Author(s) -
Hodgson David,
Mezzio Steve
Publication year - 1991
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970030206
Subject(s) - commission , microform , volume (thermodynamics) , business , accounting , computer science , law , political science , physics , quantum mechanics
Abstract A fundamental change in the way the Securities and Exchange Commission (SEC) administers the full disclosure program mandated by federal securities laws and the way that filer information is disseminated to the public is underway. The catalyst for this change is EDGAR—Electronic Data Gathering, Analysis, and Retrieval—a computer network system that enables companies to file electronically with the SEC. This shift from paper and microform systems will be a major leap forward in the way the Commission deals with the staggering volume of documents that are filed with it. This article discusses the past, present, and future of EDGAR.