Accountability [US Securities and Exchange Commission role]

Looking good in the public eye is critical for initial and continued success for companies with outside shareholders. But being front center every three months or pushing for a strong Initial Public Offering (IPO) can exert a considerable internal and external pressure. Factors such as the company's stock price, its cost of borrowing and even its general reputation, some feel are tied to the company's most recently reported performance. The paper discusses the role of the US Securities and Exchange Commission in protecting investors by requiring companies to divulge relevant data at regular intervals.