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Michael L. Hermsen

Mayer Brown

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SEC Is Serious About “Equal Prominence” Rule in Presentation of Non-GAAP Financial Measures in Earnings Releases

USA - January 8 2019 The US Securities and Exchange Commission (SEC) recently gave a strong reminder of the importance of providing equal or greater prominence to the...

Laura D. Richman, William T. Heller IV, Lawrence R. Hamilton, David S. Bakst, John P. Berkery, Edward S. Best, Jennifer J. Carlson.


10 Tips for 10-Ks and Proxy Statements

USA, United Kingdom, European Union - January 3 2019 The SEC adopted “Disclosure Update and Simplification” amendments on August 17, 2018, which became effective on November 5, 2018...

Robert F. Gray, Jr., Laura D. Richman, Anna T. Pinedo, Lawrence R. Hamilton, David S. Bakst, Paul C. de Bernier, David A. Schuette.


SEC Adopts Dodd-Frank Hedging Disclosure Rule

USA - December 27 2018 On December 18, 2018, the US Securities and Exchange Commission (SEC) adopted a final rule requiring companies to disclose their hedging policies and...

Laura D. Richman, David S. Bakst, David A. Schuette.


SEC Expands Regulation A Exemption to Exchange Act Reporting Companies

USA - December 21 2018 On December 19, 2018, the US Securities and Exchange Commission (the Commission) amended Rule 251 and Rule 257 of the Securities Act of 1933, as...

Laura D. Richman, Anna T. Pinedo, Jennifer J. Carlson.


Will the Earnings Release Be the New 10-Q?

USA - December 19 2018 More recently, various business and industry leaders have spoken out against the perceived short-term-ism affecting U.S. public companies...

Laura D. Richman, Anna T. Pinedo.