Materiality


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Materiality

The importance of an event or information in influencing a company's stock price. Companies must report any material events within one month by filing SEC form 8-K.

Materiality

The relevance of information that may cause a security's price to increase or decrease. Companies must report material information to the SEC and, by extension to the public, in order to promote transparency and efficiency in the market.

materiality

see ACCOUNTING PRINCIPLES.
References in periodicals archive ?
ANY AMBIGUITY IN THE JURISPRUDENCE SHOULD BE RESOLVED IN FAVOR OF A SINGULAR MATERIALITY STANDARD
There are a number of problems, however, with overdependence on materiality safety valves.
The ASB's current description of the concept of materiality is consistent with the International Accounting Standards Board's and the International Auditing and Assurance Standards Board's definitions of materiality.
With the newly identified materiality we will contribute to value creation for society through our businesses and to the achievement of the SDGs(2).
First, the court held that the mere presence of FAR 52.225-5 and -6 in the defendants' contracts did not demonstrate materiality. The court's conclusion here is consistent with Escobar's instruction that "statutory, regulatory and contractual requirements are not automatically material, even if they are labeled conditions of payment."
This is followed by the underpinning theory and discussion of the proposed conceptual framework in the third section, which is based on a combination of the resource-based view theory and the stakeholder theory to explain board diversity and materiality disclosure in sustainability reporting.
Notably, in Abbott Labs, the Florida district court injected the materiality requirement without explanation.
In a similar vein, Breu describes V as Pynchon's warning against reducing materiality to subjectivity.
Materiality, who stopped the clock in 1min 52.3sec, was having only the third start of his life, having won a maiden special weight at Gulfstream in January before scoring this month at the Florida venue.
The concept of materiality and its effect on auditors' comments are still vague although they are applied extensively.
The interventions of Virginia Woolf and the Materiality of Theory are threefold.
Mayer's materiality analysis was impeccable, and she really connected with the jury," said defense counsel John Valentine of WilmerHale.