Coronavirus Diagnoses Pose a Disclosure Dilemma
The coronavirus scare unofficially started in the United States on March 11. That was the day NBA all-star Rudy Gobert of the Utah Jazz tested positiv...
SEC Eases Audit Requirements for Smaller Companies
It takes a lot to break through the coronavirus-centric news cycle, but this development in the world of financial regulation does the trick. Last wee...
Coronavirus Likely Means More Virtual Shareholder Meetings
Students at Princeton University received a surprising message from the school yesterday morning: Don’t come back from spring break. Instead, the Iv...
SEC Proxy Guidance in Limbo
Score one for free speech?
If you’ve been following the back-and-forth, you’ll recall that influential shareholder adviser Institutional Shareh...
CEO Dismissals Reflect Diverging Approaches to Transparency
What does it mean for a CEO to exercise “conduct inconsistent with a non-financial company policy”? If your eyes glazed over at that euphemistic l...
Research Says Disclosure Offers Cover for Questionable Accounting
Public financial reporting involves an inherent tension between accurately portraying the condition of a company and the pressure to meet the expectat...