Generally, a sequence of written statements that are meaningfully related and can be read by anyone, i.e., they are not coded. – The legal or regulatory requirement to use unambiguous language in all statements on the financial market that excludes any form of error or confusion. – See disclosures, veiled, stock exchange language, information overload, freestyle, Sarbanes-Oxley Act, consistency, substance-over-form principle, understandability, predictions, materiality, reliability, fitness for purpose.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/