A deceptive device refers to any act, practice, or scheme designed to mislead or deceive another party. This can include making false statements, omitting material information, or engaging in fraudulent behavior to manipulate someone into...
securities
defraud
To defraud broadly means trick or deceive someone at the expense of another for personal gain. In the legal sense, to defraud is to commit fraud that leads to civil or criminal liability.
In civil litigation, allegations of...
depository
A depository is the place where deposits are placed for safekeeping purposes. A depository oftentimes refers to banks, savings and loan institutions, credit union and trust companies. The term depository is also used to refer to institutions...
derivative
Derivative is a financial instrument whose value depends on the market value of some underlying asset. The parties to a derivative contract essentially make a bet on the value of the underlying asset. Depending on the change in value for the...
disgorgement
Disgorgement is a remedy requiring a party who profits from illegal or wrongful acts to give up any profits they made as a result of that illegal or wrongful conduct. The purpose of this remedy is to prevent unjust enrichment and make illegal...
disincentive
A disincentive is a something that persuades parties not to engage in certain conduct. Laws often create intentional and unintentional disincentives through criminal penalties, civil liability, and tax provisions.
For...
distribution
Distribution is the act of dividing assets to one of several beneficiaries, as named in a trust or a will by a court. Also refers to (i) the payment of capital gains from an investment company to shareholders upon the sale of securities or...
dividend
Dividends are the payment of a corporation's profits to its shareholders. Payment of dividends are not mandatory; rather, the board of directors may use its discretion to decide whether to invest the company's profits back into the company...
Dodd-Frank Act
Originally prepared by Heather Byrne, Jennifer Uren, and Jackeline Solivan of the Cornell Law School Securities Law Clinic.
The Dodd–Frank Wall Street Reform and Consumer Protection Act, signed into law in July 2010, made reforms to financial...
Dodd-Frank Act - Table of Contents
TITLE I
PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
Section 101-- Establishment; Administrative Provisions
Section 102-- Registration with the Board
Section 103-- Auditing, Quality Control, and Independence Standards and Rules
...