Photograph of skyscrapers with glass windows from the ground facing up to a blue sky

Category: Rules & Regs

Reg FD Comes for AT&T

Reg FD Comes for AT&T

Reg FD Comes for AT&T

The latest TV advertising campaign for AT&T features two men – an existing subscriber and a new customer – squaring off in one of the company’s stores. They’re jockeying to get the best offer on a smartphone, but the punchline is that t...

Read More
Controversial Lending Rule from OCC Could Be DOA

Controversial Lending Rule from OCC Could Be DOA

Controversial Lending Rule from OCC Could Be DOA

On his last day as the acting head of the Office of the Comptroller of the Currency (OCC), Brian Brooks pulled the banking equivalent of taking a pin from a grenade, tossing it casually over his shoulder, and walking away from the building....

Read More
Silhouettes of beach volleyball players at the beach with sun shining

ESG Playbook Offers Proxy-Season Tips

Silhouettes of beach volleyball players at the beach with sun shining

Black Lives Matter. Raging wildfires. A deadly pandemic. A bitter election. The issues dominating American life in 2020 related closely to environmental, social, and governance topics. The same could be said of the 2020 proxy season, during...

Read More
Guiding ocean wave

First Wave of Companies File Under Revised Reg S-K

Guiding ocean wave

One of the big stories in corporate governance in 2020 has been the changes to Regulation S-K. In an effort to reduce the compliance burden and make it easier for investors to wade through corporate filings, the SEC pared down some disclosu...

Read More
limit barbwire fence

COVID-19 Tests Limits of Non-GAAP Reporting

limit barbwire fence

How many times can you write off a one-time cost? How often can a non-recurring expense recur? What is the sound of one hand clapping? These are not riddles posed by a Zen master. (Okay fine, except the third one.) Instead, they are account...

Read More