June 16, 2022
Courts, SEC Offer Guidance on Subject of Materiality
The concept of materiality in securities law has always been intentionally vague. Information that s...
Tag: Financial Reporting
March 22, 2022
Fog of War in Russia Impairs Visibility into Companies’ Finances
Hundreds of multinational corporations have ceased doing business in Russia in the weeks since Presi...
June 30, 2020
The State of COVID-19 Disclosure, Part I: Debt Covenants
It’s coming from celebrities. It’s coming from aunt Sally’s Facebook feed. It’s even coming ...
May 28, 2020
Five Key Considerations for Audit Committees During the Pandemic
The pandemic has everyone rethinking how they do things, whether it be personal greetings, grocery s...
October 3, 2019
Eye-Opening Pay Ratios Not Affecting Executive Compensation . . . Yet
The subject of executive compensation tends to linger around America’s boardrooms like a dormant v...
July 25, 2019
SEC Asks if Quarterly Reporting Encourages “Short-termism”
Quarterly financial reporting has long been a staple of U.S. securities regulation. Has that practic...