TSC Industries, Inc. v. Northway, Inc., 426 U.S. 438¶
Supreme Court of the United States. TSC Industries, Inc. v. Northway, Inc., 426 U.S. 438.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Qualifier-Drop Scan
- The discipline is to fix the materiality rule and audience profile before scanning, and to tie materiality to a change in action or belief — the legal and accounting test of a material omission — not to the author's comfort.
This sourceUnited States Reports 426 U.S. 438. (1976). Defines a material omission by whether a reasonable shareholder would consider it important and whether disclosure would significantly alter the total mix of available information.
- The discipline is to fix the materiality rule and audience profile before scanning, and to tie materiality to a change in action or belief — the legal and accounting test of a material omission — not to the author's comfort.
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:6e79ab78994c · see in the full table