SEC Offers Direction on COVID-19 Disclosures
The coronavirus outbreak presents something of a paradox for public companies. On the one hand, in disrupting commerce around the globe, the pandemic ...
SEC Won’t Let Companies Get Intoxicated by KPIs
Was Diageo PLC overserving its distributors? The Securities and Exchange Commission certainly seems to think so.
The SEC announced charges last mon...
Are ESG Ratings Agencies Up to the Task?
Back in the 1980s, Diff’rent Strokes aired a “very special episode” in which the Drummond family taught viewers a lesson about air pollution. On...
SEC Serves Up Guidance on Alternative Performance Metrics
When the online consignment shop The RealReal went public last summer, its shares flew off the shelves. On the first day of trading, the stock price p...
Airbnb Opens its Doors to Stakeholders
Poke around on the website and it becomes clear that Airbnb fancies itself a different kind of company. The room-sharing and travel service touts itse...
FASB Aims to Ease LIBOR Phaseout
With the London Inter-bank Offered Rate (aka LIBOR) on its way out, U.S. companies are searching for off-ramps to shift to new lending benchmarks. The...