The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability

Alan Lowe, Joanne Locke and Andy Lymer

CRITICAL PERSPECTIVES ON ACCOUNTING, 2012, vol. 23, issue 3, 183-200

Abstract: The Securities and Exchange Commission (SEC) in the United States mandated a new digital reporting system for US companies in late 2008. The new generation of information provision has been dubbed by Chairman Cox, ‘interactive data’ (SEC, 2006a). Despite the promise of its name, we find that in the development of the project retail investors are invoked as calculative actors rather than engaged in dialogue. Similarly, the potential for the underlying technology to be applied in ways to encourage new forms of accountability appears to be forfeited in the interests of enrolling company filers.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:23:y:2012:i:3:p:183-200

DOI: 10.1016/j.cpa.2011.12.004

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