Denise Mahoney 
Federal Financial Reporting [PDF ebook] 
Elements and Considerations

Companies and individuals use political intelligence to understand the potential effects of legislative and executive branch actions on business, finance, and other decisions. The STOCK Act of 2012 directed the Government Accountability Office (GAO) to report to Congress on the role of political intelligence in the financial markets. This book examines the legal and ethical issues, if any, that may apply to the sale of political intelligence; what is known about the sale of public and nonpublic political intelligence information, the extent to which investors rely on such information, and the effect the sale of political intelligence may have on the financial markets; and any potential benefits and any practical or legal issues that may be raised from imposing disclosure requirements on those who engage in these activities.