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 "text": "SEC rules should be amended to require public companies, particularly financial institutions, to disclose their material exposure to hedge funds and other highly leveraged institutions in the MD&A or Description of Business sections, which would be consistent with existing SEC disclosure philosophy.",
 "author": {
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  "name": "Wulf A. Kaal",
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 "citation": "Kaal and Oesterle, The History of Hedge Fund Regulation in the United States (2016). SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2714974",
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