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Tag: sec

Last quarter moon

Two Enforcement Actions to Know Before Writing Your Next MD&A

Last quarter moon

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...

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Players kicking off earnings season

Three Things to Know Before You Write Your Next Earnings Release

Players kicking off earnings season

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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Leased office space with retail options

SEC Exercises Patience in Enforcing New Lease Accounting Standard

Leased office space with retail options

Parents have an instinctive sense of which household rules to enforce ruthlessly (“don’t lie” comes to mind), and which to be more lenient with (curfews, maybe). As it turns out, the same can be said of the Securities and Exchange Commissio...

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Momentum Newton's Cradle

SEC Rule May Generate Public Perception Concerns Around Stakeholder Proposals

Momentum Newton's Cradle

Sometimes great ideas take a while to catch on. The legendary sitcom Seinfeld took five seasons just to crack the top 20 shows in the Neilson ratings. Shareholder proposals are far less funny, but they too can take years to gain momentum. T...

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television

Peirce Accuses SEC of Stifling Crypto Innovation

television

If you’ve ever watched a soap opera, you know two things. First, dramatic events will happen every day. Second, if you skip a year, the characters will all be in the same place. We were reminded of this phenomenon as we checked out the late...

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