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SubscribeCOVID-19 Tests Limits of Non-GAAP Reporting
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 MoreIssuers Put the $ in ESG
Public companies have been talking a big game on ESG for years. Now they’re putting their money where their mouth is. Well, some of them are. Of the 100 largest U.S.-based public companies, 36 are now using ESG-related metrics in their exec...
Read MoreIssuers Pushed to Reveal Workforce Diversity Numbers
In recent weeks, three different entities with the power to get the c-suite’s attention—Bloomberg News, State Street, and the New York City comptroller—have called on public companies to disclose data on their workforce diversity. Their app...
Read MoreTwo Enforcement Actions to Know Before Writing Your Next MD&A
It’s the end of the quarter, and sure, you might be eager to make the numbers look as good as they can. But don’t go too far—and don’t take any liberties without explaining as much to investors. After all, the SEC says that the Management D...
Read MoreThree Things to Know Before You Write Your Next Earnings Release
The third-quarter earnings season kicks off with the release of JPMorgan’s results on October 13. It’s an exciting time, and when issuers report results that squeak past the bar of analyst estimates, their investors will cheer. Maybe they s...
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