First Wave of Companies File Under Revised Reg S-K
One of the big stories in corporate governance in 2020 has been the changes to Regulation S-K. In an effort to reduce the compliance burden and make i...
COVID-19 Tests Limits of Non-GAAP Reporting
How many times can you write off a one-time cost?
How often can a non-recurring expense recur?
What is the sound of one hand clapping?
These ...
SEC Rule May Generate Public Perception Concerns Around Stakeholder Proposals
Sometimes great ideas take a while to catch on. The legendary sitcom Seinfeld took five seasons just to crack the top 20 shows in the Neilson ratings....
SEC Wants Quality, Not Quantity, in Risk Factor Disclosure
Here’s all you really need to know about this blog post: In a new rule change, the SEC will require public companies to disclose only those risk fac...
SEC Rule on Human Capital Disclosure Leaves Specifics to Issuers
In a year dominated by conversation of furloughs, payroll protection and corporate diversity, it’s no shock that investors are hungry for informatio...
PPP Presents PR, Accounting Pickles for Public Companies
Shake Shack is one of America’s favorite guilty pleasures. But it turns out the Shack isn’t immune to feeling some guilt itself. Last week, it ret...