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 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...
Consumer Advocates Not Satisfied by Regulation BI
How do you know your stockbroker has your best interests in mind when making investment recommendations? Last week, the U.S. Securities and Exchange...
Are You Ready for Clayton’s Take on Disclosure Effectiveness?
President Trump’s administration hasn’t taken up many of the causes championed by the previous occupant of the White House. In fact, the current c...
Airbnb Tempts Clayton with Stock Proposal
Here’s something you might be concerned about if you run a “sharing economy” business like Airbnb or Uber: payments to people who earn income fr...
SEC Makes Belated Call for Cyber-risk Disclosures
In the history of computing, the year 2011 was a different era entirely. The Facebook “Wall” was still a thing (as was Google Buzz), IBM’s Watso...