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...
Coronavirus Outbreak Prompts Corporate Disclosures
The outbreak of the Wuhan coronavirus has left public health officials around the world taking precautions to limit the spread of the disease, which h...
Disclosure Highlights Cost of Digital Tariffs on U.S. Companies
In his three years in office, Republican President Donald J. Trump has made disrupting the balance of global trade a hallmark of his administration. T...
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...
CCPA is Here to Stay
If you’ve been skimming through recent filings with the SEC, you might have noticed a handful of mentions of the CCPA. These aren’t references to ...
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....