Companies Enlist Media to Avoid Gag on Non-GAAP Earnings
It’s like the old problem of the tree falling in the forest: if your positive earnings never get reported to the public, did they even make a sound?...
SEC’s Reg S-K Changes Modernize Disclosure Requirements
Regulation S-K is a cornerstone of the financial regulatory system, but that doesn’t mean it doesn’t need some maintenance work every few decades....
SEC Issues Second No-Action Letter for Crypto Sales – This Time for Gamers
Twelve-year-old George Weiksner may hold the title of youngest CEO in the United States. When Weiksner was 11, he and his dad, Michael, co-founded Poc...
Beyond Meat Grilled Over Disclosure Requirements
Life has been pretty yummy for Beyond Meat lately. Since going public in May, the company and its investors have been on a magical ride. Except for a ...
SEC Asks if Quarterly Reporting Encourages “Short-termism”
Quarterly financial reporting has long been a staple of U.S. securities regulation. Has that practice impaired the ability of companies to plan for th...
Hester Peirce Goes Hester Prynne on ESG
Let there be no doubt about Hester Peirce’s feelings when it comes to environmental, social and governance (ESG) issues. During her tenure with the ...