UPDATE: Section Analysis & Trends: COVID-19 disclosure in SEC filings – July 14, 2020

“Inflation is negatively impacting our business.” As the prices of goods and materials continue to rise worldwide, a growing number of companie...

In the sci-fi classic “Terminator 2: Judgment Day,” the film’s heroes find themselves once again on the run from a relentless robotic assassin f...

Securities and Exchange Commission Chair Gary Gensler has made enforcement a well-publicized priority of his tenure. A new point of emphasis, deterren...