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Earnings Management Keyed to A Poor Control Environment

USA - April 20 2022 Earnings management has long been a key concern for the Commission and its Enforcement Division. While the agency has in recent years made various…

SEC Settles With 71 Municipal Issuers

USA - August 24 2016 The Commission’s Municipalities Continuing Disclosure Cooperation Initiative has been a significant success. Under the Initiative the agency has filed…

A new trend? New York Attorney General settles first climate change disclosure case

USA - November 11 2015 New York Attorney General (“NY AG”) Eric T. Schneiderman may be leading the way again. In the past, the office pursued investigations using New…

This week in securities litigation (week ending September 19, 2014)

Australia, Hong Kong, United Kingdom, USA - September 19 2014 The Commission continued with broken windows this week. Twenty Rule 105 short selling cases were filed in a group. Last week another group of broken…

The SEC in the office fails to deter insider trader

USA - September 17 2014 The theory of "broken windows," the enforcement approach being pursued by the SEC, is that prosecuting all violations large and small creates…