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“Going dark”: It will definitely dim the lights

Dan R. Dalton (Director of the Institute for Corporate Governance and Harold A. Poling Chair of Strategic Management in the Kelley School of Business, Indiana University.)
Catherine M. Dalton (David H. Jacobs Chair of Strategic Management, Editor of Business Horizons, and Research Director of the Institute for Corporate Governance in the Kelley School of Business, Indiana University.)

Journal of Business Strategy

ISSN: 0275-6668

Article publication date: 1 January 2006

846

Abstract

Purpose

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Looks at the decision by some public companies to go dark and avoid regulatory requirements.

Findings

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To go dark, companies must meet only minimal guidelines. It may be a tempting option in light of Sarbanes Oxley and other regulations and it can save a company the time and money for reporting. But going dark may be a very risky strategy.

Practical implications

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Provides executives with information on important factors to consider when considering going dark.

Original/value

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Of particular value to CEOs and other board members

Keywords

Citation

Dalton, D.R. and Dalton, C.M. (2006), "“Going dark”: It will definitely dim the lights", Journal of Business Strategy, Vol. 27 No. 1, pp. 5-6. https://doi.org/10.1108/02756660610640119

Publisher

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Emerald Group Publishing Limited

Copyright © 2006, Emerald Group Publishing Limited

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