“Going dark”: It will definitely dim the lights
Abstract
Purpose
Looks at the decision by some public companies to go dark and avoid regulatory requirements.
Findings
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
Provides executives with information on important factors to consider when considering going dark.
Original/value
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
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited