TY - JOUR AB - Purpose–Looks at the decision by some public companies to go dark and avoid regulatory requirements.Findings–To go dark, companies must meet only minimal guidelines. It may be a tempting option in light of Sarbanes Oxley and other regulations and it can save a company the time and money for reporting. But going dark may be a very risky strategy.Practical implications–Provides executives with information on important factors to consider when considering going dark.Original/value–Of particular value to CEOs and other board members VL - 27 IS - 1 SN - 0275-6668 DO - 10.1108/02756660610640119 UR - https://doi.org/10.1108/02756660610640119 AU - Dalton Dan R. AU - Dalton Catherine M. PY - 2006 Y1 - 2006/01/01 TI - “Going dark”: It will definitely dim the lights T2 - Journal of Business Strategy PB - Emerald Group Publishing Limited SP - 5 EP - 6 Y2 - 2024/05/05 ER -