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 from heads of state. Misinformation is one of the ...
Five Key Considerations for Audit Committees During the Pandemic
The pandemic has everyone rethinking how they do things, whether it be personal greetings, grocery shopping, organized sports—or, in the case of aud...
Eye-Opening Pay Ratios Not Affecting Executive Compensation . . . Yet
The subject of executive compensation tends to linger around America’s boardrooms like a dormant virus. It can go quiet for months at a time. But at...
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...
Clayton’s SEC Starts Meeting Trump-Era Expectations
Nearly a thousand publicly registered companies just learned that they’re not as big as they thought they were.
The revelation had nothing to do ...