First Quarter Disclosure Trends and Second Quarter Disclosure Expectations
Posted by Pamela Marcogliese, Michael Levitt, and Amy Fisher, Freshfields Bruckhaus Deringer LLP, on Wednesday, July 29, 2020 Editor's Note: Pamela L. Marcogliese and Michael Levitt are partners and...
View ArticleMeaningful Communications with Stakeholders During COVID-19
Posted by Eric Knachel, Deloitte & Touche LLP, on Friday, September 4, 2020 Editor's Note: Eric Knachel is senior consultation partner at Deloitte & Touche LLP. This post is based on his...
View ArticleCore Earnings: New Data and Evidence
Posted by Ethan Rouen (Harvard Business School), Eric C. So (MIT), and Charles C.Y. Wang (Harvard Business School), on Wednesday, November 24, 2021 Editor's Note: Ethan Rouen is an Assistant Professor...
View ArticleFair Value Accounting Standards and Securities Litigation
Posted by Richard Mergenthaler (Penn State Smeal College of Business), on Wednesday, May 11, 2022 Editor's Note: Richard Mergenthaler is Associate Professor in Accounting at Penn State Smeal College of...
View ArticleThe Complex, Contentious, and Changing Nature of Financial Reporting Standards
Posted by Robert Eccles (Oxford University), and Kazbi Soonawalla (Oxford University), on Tuesday, July 26, 2022 Editor's Note: Robert G. Eccles is Visiting Professor of Management Practice, and Kazbi...
View ArticleSEC Issues Final Rules for Pay Versus Performance Disclosure
Posted by Daniel Laddin and Louisa Heywood, Compensation Advisory Partners, on Wednesday, September 21, 2022 Editor's Note: Daniel Laddin is a founding partner and Louisa Heywood is an analyst at...
View ArticleThe Current Landscape in Executive Compensation as Reflected in the 2022...
Posted by John Ellerman, Ira Kay, Don Kokoskie, Pay Governance, on Monday, October 24, 2022 Editor's Note: John Ellerman and Don Kokoskie are Partners and Ira T. Kay is Managing Partner and Founder at...
View ArticleAudit committee effectiveness: practical tips for the chair
Posted by Maria Castañón Moats, Stephen G. Parker, Tracey-Lee Brown, PricewaterhouseCoopers LLP, on Wednesday, December 21, 2022 Editor's Note: Maria Castañón Moats is a Leader; Stephen Parker is a...
View ArticleNew or Updated Non-GAAP Financial Measure for COVID-19
Posted by Matt Kaplan, Paul Rodel, and Jonathan Miu, Debevoise & Plimpton LLP, on Tuesday, May 5, 2020 Editor's Note: Matt Kaplan and Paul M. Rodel are partners and Jonathan Miu is an associate in...
View ArticleWhy Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High...
Posted by Nicholas Guest (Cornell University), S.P. Kothari (Massachusetts Institute of Technology), and Robert Pozen (Massachusetts Institute of Technology), on Thursday, February 16, 2023 Editor's...
View ArticleSEC Press Release provides Compliance Checklist for Corporations
Posted by Anita B. Bandy, Raquel Fox, and Andrew Hanson, Skadden, Arps, Slate, Meagher & Flom LLP, on Friday, December 30, 2022 Editor's Note: Anita B. Bandy and Raquel Fox and are partners and...
View ArticleThe 2023 Reporting Season: Recent SEC Guidance
Posted by Brian Breheny, Raquel Fox and Joseph Yaffe, Skadden, Arps, Slate, Meagher & Flom LLP, on Friday, March 3, 2023 Editor's Note: Brian Breheny, Raquel Fox and Joseph Yaffe are Partners at...
View ArticleInside the IFRS S1 and S2 Sustainability Disclosure Standards
Posted by Susan Mac Cormac, Alfredo Silva, and Oluwabamise Onabanjo, Morrison Foerster LLP, on Tuesday, August 22, 2023 Editor's Note: Susan H. Mac Cormac and Alfredo B. D. Silva are Partners and...
View ArticleSecurities Law Precedents, Legal Liability, and Financial Reporting Quality
Posted by Allen Huang (Hong Kong University of Science and Technology), on Wednesday, October 18, 2023 Editor's Note: Allen Huang is a Professor of Accounting at Hong Kong University of Science and...
View ArticleImpact of Non-GAAP Earnings and Adjustments on Incentive Plan Payouts
Posted by Mike Kesner and Steve Pakela, Pay Governance, on Thursday, January 11, 2024 Editor's Note: Mike Kesner is a Partner and Steve Pakela is a Managing Partner at Pay Governance. This post is...
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Non-GAAP Adjustments: Impact of Merger and Acquisition Activity on...
Posted by Mike Kesner and Steve Pakela, Pay Governance, on Saturday, January 27, 2024 Editor's Note: Mike Kesner is a Partner and Steve Pakela is a Managing Partner at Pay Governance. This post is...
View ArticleExecutive Compensation Considerations for the 2024 Annual Meeting and...
Posted by Joseph Yaffe, Page Griffin, and Shalom Huber, Skadden, Arps, Slate, Meagher & Flom LLP, on Thursday, February 15, 2024 Editor's Note: Joseph Yaffe, Page Griffin, and Shalom Huber are...
View Article2024 Proxy Advisor Guidelines: What Companies Need to Know Heading into the...
Posted by Elizabeth K. Bieber, Sarah Ghulamhussain, and Peter Liddle, Freshfields Bruckhaus Deringer LLP, on Monday, February 26, 2024 Editor's Note: Elizabeth K. Bieber and Sarah Ghulamhussain are...
View ArticleEconomic Budgeting for Endowment-Dependent Universities
Posted by John Y. Campbell, Jeremy C. Stein, and Alex A. Wu (Harvard University), on Monday, June 17, 2024 Editor's Note: John Y. Campbell is the Morton L. and Carole S. Olshan Professor of Economics,...
View ArticleDark Accounting Matter
Posted by Colleen Honigsberg (Stanford Law School), on Tuesday, July 9, 2024 Editor's Note: Colleen Honigsberg is Associate Dean of Curriculum and Professor of Law at Stanford Law School. This post is...
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