Looking at risk in the SEC Form 10-K

http://ww2.cfo.com/gaap-ifrs/2014/10/grad-students-aim-to-shake-up-10-ks-risk-factors/?utm_campaign=CFOWeekly&utm_source=CFO-email&utm_medium=email&utm_content=CFOWeekly_Friday_2014-10-10&utm_term=the-economy Making the 10K suited for investor review was the aim of the winning MBA team related to a competition that had participants (4 two person teams) reviewing hundreds of 10K reports. This was the Initiative on Rethinking Financial Disclosure. Stratifying the discussion of risk factors, and providing an executive summary were two of the suggestions. An advisory committee of former SEC commisioners and other notables as well as the judges hopefully may see that some of the recommendations are taken further beyond the competition.