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 ?
Having examined the jurisprudential history of Florida's materiality requirement, Judge Cohn concluded that it "appear[ed] to be the result of spontaneous generation.
145 (1854), until its third-millennium "spontaneous generation" in Abbott Laboratories, materiality had never been a required element of a breach of contract damages action in any state court.
If Naked Lunch introduces an initial encounter with abject materiality and V.
Instead, Breu introduces the lesser known New Narrative author Dodie Bellamy, a welcome move that expands the canon of Breu's "late-capitalist literature of materiality.
Materiality (right) and Upstart engage in a stretch duel in the Florida Derby before the former scores by a length and a half
Though auditors' professional judgments are the final criteria to judge the materiality level and to determine the kind of audition comments, the scope of this authority assignment requires the recognition of factors and variables affecting on the judgments related to the determination of the materiality level and acquisition of some useful directives by asking for comments and studying auditors' real judgments pertaining to determination of the materiality level in audition of financial statements by making use of scientific methods of research.
Thus if Woolf's stretches Braidotti's thinking as Ryan describes, she might simultaneously be said to slacken her engagement with the materiality of the body.
Connecticut Retirement Plans and Trust Funds, (13) the Supreme Court ruled that the fraud-on-the-market theory of reliance does not require proof of materiality of the fraudulent statement at the class certification stage.
Moreover, this Article unearths a feature of the concept that proves pivotal in the election context: the materiality of a voting error may change.
C, the exclusive application of the quantitative materiality (such as 5 % of the profit) is groundless in the accounting or legal literature.
17) Second, the Court, for the first time, did what can accurately be described as a materiality analysis.
8) The Supreme Court has cautioned that materiality is a fact-intensive issue, rarely to be decided on a motion to dismiss.