The idea, from the beginning at the SEC, was that insiders should not be allowed to trade on information that is not properly disclosed to the public.

证交会从成立开始就规定,局内人不得利用未公开披露的信息,进行内幕交易

耶鲁公开课 - 金融市场课程节选

Banks, as I say, are with us to stay; we just have to improve our regulation and disclosure requirements so that banks can be prevented from taking unnecessary risks.

如我所说,银行与我们同在,我们只需要完善对监管,和信息披露需求,这样银行就可以避免追求不必要的风险

耶鲁公开课 - 金融市场课程节选

If you are a public company, the important thing is you have to do all of the disclosure that Louis Brandeis would have liked; you have to file regular forms with the SEC, disclosing information.

作为一家上市公司,你必须公布所有必要信息,就像是路易斯·布兰代斯曾希望的那样,你必须定期向证交会上交文件,披露公司的信息

耶鲁公开课 - 金融市场课程节选

They can present GAAP and then that goes to EDGAR and they can also present it any other way they like.

要么按照国际公认会计准则并录入EDGAR,要么以他们偏爱的其他方式披露信息

耶鲁公开课 - 金融市场课程节选

The one thing that the SEC requires that companies file is their balance sheet, which you can look up for any company on EDGAR.

证交会规定公司要披露的,公司文件之一就是资产负债表,在EDGAR上可查到任一公司的资产负债表

耶鲁公开课 - 金融市场课程节选

F.D. stands for full disclosure -this is a SEC regulation.

.D.是指公司财务信息的完全披露,这是证交会的一项规定

耶鲁公开课 - 金融市场课程节选