Since becoming chairman of the Securities and Exchange Commission (SEC), Christopher Cox has been advancing the idea of a new, electronically based system of disclosure that will both improve the information available to investors and reduce the disclosure and reporting costs of companies. This new system, which the chairman calls...

A new report outlines fifty-seven specific recommendations for restructuring financial regulation.

Undersecretary of the Treasury for Domestic Finance Peter R. Fisher discusses nonfinancial indicators.

It is clear that there is no legitimate basis for the proposed expensing of employee stock options.

Google's unfolding confrontation with China has high stakes for foreign businesses and governments facing Beijing's ire, with a broader problem of unfettered, apparently limitless Chinese regulatory and trade restraints.

Although SEC interested in obtaining higher disclosure standards from foreign companies, this cannot be achieved by discouraging foreign companies from U.S. listings.

Capital markets should be able to benefit from the vast improvements in information use that the Internet has made possible.

Changes in regulation have been piecemeal and have lacked both coherent objectives and clear public policy principles.