Legal Regulation of Information Disclosure at the Financial Market

Student: Kardos Olga

Faculty: Higher School of Law and Administration

Educational Programme: International Corporate Compliance and Business Ethics (Master)

Year of Graduation: 2024

This study examines the issue of information disclosure by issuers, non-credit financial institutions and credit financial institutions under sanctions. The ethical dilemmas they face when disclosing information are analyzed, as there is a conflict of interest between obligations to shareholders and the requirements of regulators and sanctioning bodies. The study's findings provide insight into the complexities and issues surrounding disclosure under sanctions and offer recommendations for addressing these ethical dilemmas. Keywords: information disclosure, issuers, non-bank financial institutions, credit financial institutions, sanctions, ethical dilemmas.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses