Abstract
THE Securities Exchange Act of 1934 (Exchange Act) requires that issuers of publicly traded securities disclose in filings with the Securities and Exchange Commission (SEC) all contracts deemed to be material. The Exchange Act calls for contracts to be disclosed the Commission may require as necessary or appropriate for the proper protection of investors and to insure fair dealing in the security.1 Since the law's passage, a more specific set of rules has evolved at the SEC for regulating the public disclosure of firm contracts. This article will distill from the regulatory labyrinth a practical guide to the contracts available to researchers in SEC files. Such a guide should assist researchers studying the contracting technology of publicly held firms. The article is divided into two sections. Section I describes which contracts are subject to public disclosure in SEC filings. Section II explains where disclosed contracts are kept and how access to these contracts can be gained by researchers under past, present, and soon-to-be-introduced filing systems.
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