U.S. and global M&A are booming, but companies cannot assume that all deals will avoid federal challenge.
With women and minorities still holding barely more than a third of public company board seats by all accounts, some institutional shareholders are withholding votes from some or all board nominees if the boards fail to meet diversity criteria.
Despite expert warnings that individual company disclosures mandated by the newly-effective pay ratio disclosure rule can be “meaningless” or “misleading,” overall data patterns can help benchmarking.
Surveys Show Many Public Companies Unprepared for Implementation of New Lease Accounting Standard as Deadline Nears
In recent years, accounting and finance professionals have wrestled with the implementation of new GAAP standards in the areas of revenue recognition, leases and credit losses.
On February 21, the SEC issued a statement and interpretive guidance to assist public companies in preparing disclosures about cybersecurity risks and incidents.
Reprimands of Big Banks Highlight Importance of Effective Oversight by Boards, Board Chairs and Lead Directors
In addition to imposing strong sanctions on Wells Fargo, the Federal Reserve Board has publicly posted letters of reprimand issued to the bank’s former CEO/board chair (in his capacity as chair), former independent lead director and current board, criticizing their ineffective oversight.
Might the SEC require sunsetting of dual-class shares listed on stock exchanges?
Small public companies may soon find life easier when it comes to filing forms and accessing capital, thanks to pending initiatives in Congress and at the SEC.
Is relief on the way for defendants targeted in state court class actions based on alleged violations of the Securities Act of 1933?
In-house compliance programs suffered a blow by the U.S. Supreme Court’s recent decision in Digital Realty Trust, Inc. v. Somers.