"This roundtable reflects the SEC's broader effort to reassess whether current disclosures are providing investors with decision-useful information or simply contributing to compliance-driven volume without clarity.... The current disclosure regime has grown increasingly detailed since the SEC's 2006 rule overhaul and subsequent additions required under the Dodd-Frank Act.... Chairman Paul S. Atkins has questioned whether these layers of disclosure are producing meaningful insight or merely compliance-driven volume."  MORE >>