Tag: Disclosure
SubscribeSEC Rule on Human Capital Disclosure Leaves Specifics to Issuers
In a year dominated by conversation of furloughs, payroll protection and corporate diversity, it’s no shock that investors are hungry for information about issuers’ workforce. The SEC’s recent amendments to Regulation S-K have brought this...
Read MoreIssuers Get Proactive in Disclosing Wells Notices
When an issuer gets a “Wells Notice,” it must ask itself two questions. The first is “what’s my lawyer’s phone number?” After all, getting a Wells Notice—a note from the SEC warning the recipient that it may bring charges for securities vio...
Read MoreSix New Lessons from Latest Round of COVID-19 Comment Letters
While the COVID-19 outbreak has left many of us hanging around the house for months, that hasn’t stopped the Securities and Exchange Commission from voicing opinions on pandemic-related corporate disclosure. In May, we offered up some preli...
Read MoreThe State of COVID-19 Disclosure, Part III: CARES Act Relief
You did it. You’ve reached the third and final installment of our series on the “state of COVID-19 disclosure.” Previous episodes focused on language concerning debt covenants and going concern opinions. Today, we’re going to see what publi...
Read MoreThe 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 biggest obstacles in the fight against COVID-19, and it seems to be coming from everywhere. But if...
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