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Is it safe to open our trading window in the midst of a pandemic?

USA - April 24 2020 Toward the end of the first quarter of 2020, many public companies imposed a blackout period, during which directors and specific employees deemed…

LaDawn Naegle, Victoria R. Westerhaus

US: A Caution on Earnings Management

USA - April 8 2020 In September 1998, US SEC Chairman Arthur Levitt gave a speech called, “The Numbers Game” in which he expressed his “fear that we are witnessing an…

J. Ashley Ebersole, Mark A. Srere

SEC reportedly investigating public disclosures by PPP recipients

USA - May 14 2020 We understand that several issuers and regulated entities that publicly disclosed their receipt of funds from the SBA’s Paycheck Protection Program…

J. Ashley Ebersole, Joseph Kessler, Robert Klingler, Mark A. Srere

SEC Announces Charges Against Fulton Financial Corporation and Interface, Inc., in Bellwether of Increased Earnings Management Enforcement Activity

USA - October 2 2020 On September 28, the SEC announced charges against two public companies, Interface, Inc. (“Interface”) and Fulton Financial Corporation (“Fulton”)…

J. Ashley Ebersole, Kwabena A. Yeboah

U.S. Securities and Exchange Commission Issues a $27 Million Enforcement Reminder

USA - April 17 2020 The Securities and Exchange Commission has issued a reminder that when the business world returns to standard operations, enforcement actions will…

Austin V. Campriello, J. Ashley Ebersole, Jennifer Kies Mammen, Mark A. Srere