The Disclosure of Conflict Minerals in SEC Filings Is Historically

question 19

Multiple Choice

The disclosure of conflict minerals in SEC filings is historically significant because:

• A) The Dodd-Frank Act revolutionized depletion accounting rules for natural resource properties
• B) Investors now will be better able to evaluate the risks of firms that are highly dependent upon minerals from war-torn areas of the world
• C) Investors receive superior information that better enables them to hold companies accountable if they engage in socially irresponsible behavior
• D) Investors now will be better able to evaluate the foreign currency risks to which global corporations are subject

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Definitions:

Vincent Van Gogh

A post-Impressionist painter from the Netherlands, famous for his vivid colors, emotional honesty, and bold brushwork in artworks like "The Starry Night."

Literati Painter

An artist, typically from the Chinese literati class, who practices literati painting, focusing on personal expression and scholarly themes over technical perfection.

Haiku Poetry

A form of Japanese poetry characterized by a three-line structure with a syllable pattern of 5-7-5, traditionally focusing on nature and the seasons.

Sesshu Toyo

A prominent Japanese ink painter and Zen monk of the 15th century, known for his landscapes and mastery of ink wash techniques.