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Securities Law Exchange Blog

Articles: 1-10 of 91

Adjusting for Litigation Expenses in a Non-GAAP Financial Measure

USA - May 27 2021 It should come as no surprise to readers of our blog that public companies often expend significant resources each year on managing litigation…

Hot SPAC Market Increases SEC Scrutiny and Litigation Risks

USA - May 3 2021 The market has seen a boom in the last two years for emerging companies going public through the use of special-purpose acquisition companies (SPACs)…

Developments Impacting SEC Periodic Reporting for the Remainder of 2021

USA - April 16 2021 I, along with Delta Air Lines Assistant General Counsel Stephanie Bignon, recently authored an article for Corporate Compliance Insights addressing…

Gary Gensler Will Be New Securities and Exchange Commission Chair

USA - April 15 2021 Yesterday, the Senate, in a vote largely along party lines, approved the nomination of Gary Gensler to be the new chair of the Securities and…

A Summary of Certain Proxy Advisory Firm and Institutional Investor Board Diversity Policies

USA - March 25 2021 Institutional investors and proxy advisory firms continue to develop and refine their policies regarding board diversity. While gender diversity on…

SEC Roars Into March Setting Stage for Heavy Enforcement Activity

USA - March 19 2021 Fittingly, the Securities and Exchange Commission (SEC) came into March like a Lion. Over the first 10 days of March, several significant enforcement…

Insider Trading Policies and Training: Time for Another Refresher?

USA - March 2 2021 There have been a lot of discussions lately concerning ways to restrict or improve disclosure and enforcement of executive trades made under 10b5-1…

Public Company Forum Update: Reg. S-X Investment Test & SEC Focus under New Administration

USA - February 18 2021 On January 18, then-President-elect Biden announced that he intended to nominate Gary Gensler to serve as chair of the SEC. Gensler, a former Goldman…

SEC Commissioners Square Off Over Enforcement Settlement Process

USA - February 17 2021 In one of her first official actions as Acting Chair of the Securities and Exchange Commission (SEC or Commission), Allison Herren Lee reversed a…

Are You Sure That Metric is a Non-GAAP Financial Measure? SEC’s Focus on Key Performance Indicators Continues

USA - February 2 2021 Following the Securities and Exchange Commission’s (SEC) issuance of interpretive guidance regarding the disclosure of key performance indicators and…